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Short, current reads on what's moving in dental finance — deadlines, deals, rule changes and the questions dentists are asking us right now.

What you'll find here

The things that changed, and what they mean for you

Guides explain how something works and stay true for years. Articles are the other half: what moved this month, which deadline is next, and what a rule change actually does to a dentist's numbers rather than to a press release. If a rate rises, the useful question is not that it rose but what it costs you in pounds — so that is what these pieces work out.

The 2026/27 tax year has been unusually busy for dentistry. Making Tax Digital reached self-employed associates with qualifying income over £50,000, bringing quarterly updates for the first time. Dividend tax rose two percentage points on 6 April 2026, which moved the incorporation arithmetic against companies for a lot of associates. Business Asset Disposal Relief stepped up to 18%, changing what an exit nets. Each of those has a piece below working through the consequence.

How to use them

Read the article for the change and the guide for the grounding. Most pieces here link through to the relevant guide where the underlying mechanics are set out in full, and to the tax calendar where a date is involved. Nothing here is a substitute for advice on your own figures, and where a piece uses numbers they are worked examples with the assumptions stated, not claims about what your position will be.

25 August 2026

Capital allowances changed this year — and dental kit is where you feel it

A 40% first-year allowance arrived in January 2026 and the main writing-down allowance dropped to 14% in April. Here is what both mean for dental equipment, refits and practice purchases, with the figures worked through.

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18 August 2026

The pension statement that never arrives — and the charge that comes anyway

Pension savings statements for 2025/26 go out by 6 October. They only arrive if your NHS growth beat £60,000 — which is why tapered principals get a charge with no warning. How the growth is measured, and what scheme pays will and won't cover.

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11 August 2026

New associate? You have to tell HMRC by 5 October

If you went self-employed during 2025/26 — a first associate post, a locum session, hygienist work — the deadline to notify HMRC is 5 October 2026. Here is what registration involves and what January actually costs.

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5 August 2026

Companies House ID verification: the deadline behind your confirmation statement

Every director and PSC of a dental company must now verify their identity. The trigger is your next confirmation statement — and the shareholding spouse has a different deadline entirely.

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21 July 2026

The 31 July payment on account: what getting it wrong costs

The 31 July instalment has passed. What late actually costs, why there's no automatic 5% penalty, and the 60-day window that closes 29 September.

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13 July 2026

MTD is live — and the first quarterly update is due 7 August

The first MTD quarterly deadline lands 7 August 2026. What's actually due, the superannuation mistake to avoid, and what the penalty position really is this year.

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6 July 2026

Is a limited company still worth it for associates in 2026?

Dividend allowance £500, dividend rates up to 35.75%, BADR 18%. On a £120,000 private associate income the company now loses by £2,257 — here are the workings.

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29 June 2026

Selling to a corporate: what the heads of terms don't say

Earn-outs, tie-ins and targets — reading a corporate offer for what it actually pays, not what it announces.

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22 June 2026

The UDA clawback trap in practice purchases

An NHS contract delivered by heroics is a risk, not an asset. What buyers must check in the UDA numbers.

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15 June 2026

Don't trust your McCloud remedy statement blindly

Remedy statements are only as good as the earnings records underneath them. The five checks every dentist should run before relying on one.

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8 June 2026

Percentage or UDA rate? Negotiating your associate numbers

Fee % vs UDA rate, lab splits and clawback clauses — how to compare associate offers on real numbers.

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1 June 2026

Locum dentists: how your tax actually works

Multi-practice self-employment, travel rules and pension quirks — the locum's tax position, untangled.

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25 May 2026

Staff costs: the ratio that quietly decides your profit

Employer NIC and the April 2026 wage rises made payroll the line to watch. How the staff-cost ratio drifts, and how to pull it back.

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