Specialist accountancy for associates, practice owners and squat founders in Glasgow — from a team that works exclusively with dentists.
The short version. Health service dentistry in Glasgow is commissioned by NHS Greater Glasgow and Clyde. Income comes from item-of-service fees and allowances under the Statement of Dental Remuneration, paid through Practitioner Services at NHS National Services Scotland. Practices are inspected by Healthcare Improvement Scotland and dentists are in the NHS Superannuation Scheme (Scotland), administered by the Scottish Public Pensions Agency. We work with Glasgow dentists remotely, and only with dentists.
Scotland's largest dental market, from Southside family practices to city-centre private and cosmetic clinics.
Glasgow is the biggest dental market in Scotland and it contains the full range: family practices with long-standing health-service commitment, and city-centre private, cosmetic and implant clinics. What they have in common is the payment mechanism — item-of-service fees under the Statement of Dental Remuneration plus allowances — and that mechanism changes how income should be analysed, forecast and reconciled.
It also changes the incorporation arithmetic, because Scottish income tax rates and bands are not the same as the rest of the UK. The take-home comparison between staying self-employed and running a limited company therefore lands in a different place for a Glasgow associate than for an identical associate in Manchester. Rateable value is set by the local Assessor and billed by Glasgow City Council, with the Small Business Bonus Scheme the relief to check.
Health-service dentistry in Glasgow is planned by NHS Greater Glasgow and Clyde, the largest health board in Scotland, and paid through Practitioner Services at NHS National Services Scotland. There are no UDAs in that system at all, so a report or benchmark built around UDA delivery describes a practice you do not run.
NHS dentistry in Scotland works differently from England: there are no UDAs — payment runs through item-of-service fees under the Statement of Dental Remuneration, plus allowances, with practices inspected under Healthcare Improvement Scotland arrangements. Income analysis, benchmarking and practice appraisals need to reflect that system — an England-trained generalist reading a Scottish practice through UDA eyes will misread it. Scottish income tax bands also differ, which changes associate take-home and incorporation arithmetic.
The University of Glasgow Dental School, at Glasgow Dental Hospital and School is in the city, which means foundation trainees and newly qualified associates locally, and a hospital referral route on the doorstep. Dental Foundation Training in Scotland is run by NHS Education for Scotland — your first year out is a training placement, not simply a job, and it is taxed and pensioned differently from self-employed associate work that follows it.
"How much is my dental practice worth" has a different answer in Scotland than elsewhere in the UK, because the payment system your income comes from is different — item-of-service fees and allowances under the Statement of Dental Remuneration, paid through Practitioner Services at NHS National Services Scotland. A valuation built on English UDA assumptions will misread a Scottish or Northern Irish practice, and a Welsh one whose activity measures have been rebased by contract reform. Our valuation guide explains how the nation changes the answer.
No, and it is worth being honest about why. Everything runs remotely — video and phone around clinical hours, records and approvals handled securely online — which is how most of our clients prefer it: no afternoons lost to accountant visits. What you gain by widening the search past your postcode is a firm that already knows item-of-service fees and allowances under the Statement of Dental Remuneration, the NHS Superannuation Scheme (Scotland) and Healthcare Improvement Scotland without being told.
NHS Greater Glasgow and Clyde. Income is earned through item-of-service fees and allowances under the Statement of Dental Remuneration, paid through Practitioner Services at NHS National Services Scotland, and practices are inspected by Healthcare Improvement Scotland.
More than the address. In Scotland you are in the NHS Superannuation Scheme (Scotland), administered by the Scottish Public Pensions Agency, you pay Scottish income tax rates and bands, set by the Scottish Parliament and different from the rest of the UK, your practice is inspected by Healthcare Improvement Scotland, and health service income comes from item-of-service fees and allowances under the Statement of Dental Remuneration, paid through Practitioner Services at NHS National Services Scotland. A cross-border move changes the pension scheme, the payment mechanism, the regulator and often the tax arithmetic at the same time, so it is worth a conversation before the start date rather than after it.
No — we work remotely with dentists across Scotland and the whole UK, by video and phone, scheduled around clinical hours, with everything shared securely online. In practice that means faster responses than a local generalist, from a team that only does dentistry.
Yes — pre-offer appraisals, financial due diligence, funding introductions and structure advice, built around how health service dentistry actually works in Scotland. Send us the sales pack before you offer, not after.
Your tax return filed early, a monthly set-aside figure so January is a non-event, your superannuation reconciled against actual pensionable earnings, honest incorporation advice with the NHS Superannuation Scheme (Scotland) in the picture, and unlimited advice through the year — all for a fixed monthly fee.
A free, no-obligation conversation about your situation. If we can't add value, we'll tell you.
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