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Guides for dental professionals

Plain-English, dentist-specific guides to the money side of your career — written by accountants who work with dentists and nobody else, and kept current as the rules move.

Tax for dental associates: the complete guide

Registering with HMRC, the bill worked out in full, payments on account, the monthly set-aside and the mistakes that cost associates real money.

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What dental associates can (and can't) claim

GDC fees, indemnity, courses, loupes, travel — what's genuinely allowable, what isn't, and the folklore to ignore.

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Limited companies for associates: the honest maths

The 2026/27 arithmetic in pounds: why extraction now costs 52.8% against a sole trader's 42%, what the NHS pension forfeit is worth, and the six-step test.

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Your first year as an associate: the money checklist

Moving from foundation training to associate: the registrations, the real size of your first tax bill, and the set-aside that covers it.

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Making Tax Digital: what dentists need to do

Quarterly updates are here for most associates. Who is caught, the four dates, what actually goes in an update, and what late costs.

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The NHS pension for dentists, explained

What a year of accrual is actually worth, the 2026/27 tiers and the £200 pay rise that costs £1,240, annualisation, the taper trap and McCloud.

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How to buy a dental practice in the UK, step by step

Search to completion in one map: rebuilding the seller's EBITDA, due diligence, stamp duty, capital allowances and the points where buyers overpay.

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How much is my dental practice worth?

Rebuilding the seller's EBITDA in pounds, what moves the multiple, the four-nation differences and what the sale costs in tax at 2026/27 rates.

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Selling your practice: the two-year plan

What two years of preparation adds to the price, BADR at 18% and the £120,000 version of it, share vs asset sale, and the earn-out tax trap.

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Starting a squat practice: the honest guide

Setup costs, the irrecoverable VAT nobody budgets for, a month-by-month working-capital model, and the loss-relief decision that is worth more than the fit-out discount.

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Practice benchmarks: the numbers that matter

Staff %, lab %, materials, chair utilisation and profit per surgery — the ratios that tell you if 'busy' means 'good', built with the 2026/27 rates.

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Hygienists & therapists: employment status done right

Employed vs self-employed hygienists: the status tests, what a reclassification costs in real figures, and clean ways to structure both routes.

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VAT for dentists: exempt, standard-rated, and where it gets messy

Exempt is not zero-rated, and the difference is real money. The three income buckets, the £90,000 test drawn round the taxable slice only, partial exemption worked in pounds, the capital goods threshold change of 29 July 2026, and TOGC on a sale.

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How to switch dental accountants

The professional clearance process, the authorisation timescales that actually govern it, how far back errors can be corrected, and what the switch is worth in pounds.

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