What to know before you decide
Dental
Specialist accountants for Tax-Deductible Expenses for Dentists · Fixed fees · Free first call
Tax-deductible expenses for dentists: the UK list
Associate dentist tax deductions are costs HMRC lets you take off your self-employed income because you spent them wholly and exclusively for your work. Claiming them correctly lowers your tax bill and your payments on account.
What expenses can associate dentists claim?
Self-employed associates can claim costs incurred wholly and exclusively for their dental work. Common claims are GDC fees, indemnity, professional subscriptions, CPD that updates existing skills, lab fees you pay, equipment such as loupes and business mileage between practices. Personal and private costs cannot be claimed.
Fixed fees, specialist healthcare accountants, and every HMRC and NHS Pensions deadline handled.
- Fixed monthly fee, no surprises
- Specialist in NHS pension and healthcare tax
- Onboarding within 48 hours
- ICAEW & ACCA regulated
- 5,000+ clients served by ACCOTAX
- Specialist healthcare accountants
Reviewed by Waqas Sagar ACA FCCA FMAAT, Founder of ACCOTAX, 18+ years' experience · Last reviewed: 8 October 2026 · Updated for the 2026/27 tax year
Medical.Accountants by ACCOTAX, ICAEW/ACCA-regulated chartered accountants, London, serving clients across the UK. Over 5,000 clients served.
Fixed fee
Associate Essentials: from £45 + VAT a month
- Accounts and Self Assessment
- NHS Pension certificate figures
- Expenses review
- Payments on account planning
Final fee depends on your services and how records are provided, agreed in writing before work starts.
Key takeaways
- Dental packages start from £45 a month + VAT. The fixed fee depends on the services you need and how your records reach us, and is agreed in writing before work starts.
- Fixed fee agreed upfront. No hourly billing, no surprise invoices.
- Pay monthly by Direct Debit and speak to the same dental team all year.
| Expense | Claimable? | Notes |
|---|---|---|
| GDC Annual Retention Fee | Yes | Professional registration needed for your work |
| Dental indemnity | Yes | Cover for your self-employed clinical work |
| BDA and approved body subscriptions | Yes | Bodies on HMRC's approved list |
| CPD updating existing skills | Yes | Courses for a new specialism may not qualify |
| Loupes, instruments, scrubs | Yes | Equipment may be claimed through capital allowances |
| Lab fees you pay | Yes | Only if deducted from or paid out of your income |
| Mileage between practices | Depends | Ordinary commuting to one regular practice is not claimable |
| Home office | Depends | Only for genuine business use |
| Clothing you can wear outside work | No | Everyday clothing is personal |
| Fines and penalties | No | Never deductible |
Which accountancy support fits your income?
Start with how you are paid. Different income sources can need different accounts, returns and expense checks.
| How you work | What we check | Support to explore |
|---|---|---|
| Employed or umbrella (PAYE) | Tax codes, eligible employment expenses and whether a tax return is needed. | Healthcare tax refund support |
| Genuinely self-employed | Business income and expenses, Self Assessment and MTD eligibility. | Healthcare Self Assessment service |
| Your own limited company | Company accounts, Corporation Tax, director income and off-payroll status where relevant. | Healthcare limited company accounts |
| Partnership | Practice accounts, allocated profit and each partner’s personal tax position. | Healthcare partnership accounts |
Sound familiar?
Problems we fix for dentists
- "Payments on account as a self-employed associate catch me out."
- "I don't understand my NHS Pension superannuation."
- "We've had a UDA clawback."
- "Lab bills make my profit hard to track."
- "I'm not sure whether my cosmetic dentistry needs VAT."
- "I want to buy, incorporate or sell a practice."
What it's costing you
Leaving it unfixed is rarely free
- Overpaid tax
- Unclaimed expenses and wrong tax codes mean paying more than you owe, year after year.
- HMRC penalties and interest
- Late returns attract automatic penalties, plus interest on tax paid late.
- Lost evenings
- Hours spent on forms, invoices and spreadsheets after a long shift.
General examples, your position depends on your own figures.
How we solve it
What we actually do for you
Associate package
Self Assessment, superannuation and a tax reserve plan.
Practice accounts
Accounts that show UDA income, lab costs and true margins.
Incorporation review
Whether a limited company actually helps, with the figures.
Acquisition and exit planning
Goodwill, finance and tax planned before you sign.
How we help
01
Fixed-fee accounts and tax returns
Accounts, Self Assessment or company returns prepared and filed on time, with a clear tax bill in advance.
02
NHS Pension paperwork
Your pension certificate figures checked against your accounts so pensionable profits are reported correctly.
03
Tax planning
A yearly review of expenses, pension contributions and structure, so you only pay the tax you owe.
Your questions answered
Can I claim my GDC Annual Retention Fee (ARF)?
Yes. The GDC fee is required to practise, so self-employed dentists and hygienists claim it as a business expense.
Check the official guidance · www.gov.ukWant us to check this for you? Get a free review →Is dental indemnity tax deductible?
Yes. Indemnity for your self-employed clinical work is an allowable expense.
Want us to check this for you? Get a free review →Can I claim loupes, CPD and courses?
Loupes and instruments used for work can be claimed, usually through capital allowances. CPD that keeps existing skills up to date is allowable. Training for a brand-new specialism is often treated as capital and refused.
Want us to check this for you? Get a free review →Can I claim lab fees as an associate?
Yes, where your associate agreement makes you pay a share of lab fees. Keep the practice statements that show the deduction.
Want us to check this for you? Get a free review →Can I claim mileage between practices?
Travel between two practices, or to a temporary place of work, is usually allowable. Travel from home to one regular practice is ordinary commuting and is not.
Want us to check this for you? Get a free review →What expenses does HMRC reject?
Everyday clothing, personal phone use, entertainment, fines and training for a new career. HMRC also rejects claims without records, so keep receipts for at least five years after the 31 January filing deadline.
Want us to check this for you? Get a free review →What can dental hygienists claim?
Self-employed hygienists and therapists claim the same types of cost: GDC fee, indemnity, approved subscriptions, CPD, instruments, uniforms with a logo and travel between practices.
Want us to check this for you? Get a free review →Quick quote
See what you could save, get a fixed fee in one working day
Three fields. No obligation. A specialist replies, not a sales team.
Packages for your working life
Accountancy packages for dentists
Self-employed income, a limited company, PAYE or a mixture: start with the support that matches how you actually work. We check your status and agree the scope and fee before starting.
Self-employed accountants for dentists packages
For genuine sole-trader income. We prepare your business accounts and Self Assessment, review allowable expenses and explain payments on account.
- Sole-trader accounts and personal tax return
- Allowable business expenses reviewed
- Tax reserve and payment deadline guidance
- MTD support scoped separately where required
Fixed fee quoted after a review
Discuss this packageMedical accountants for dentists: limited company packages
For clinicians working through their own company. Choose Essential/Compliance, Core/Complete or Growth according to your accounts, bookkeeping and payroll needs.
- Statutory accounts and Corporation Tax return
- One director return for salary and dividends from the same company
- Confirmation statement support; filing fee extra
- Bookkeeping, VAT and payroll according to your chosen plan
Company packages from £45.83 + VAT / month
Compare company packagesPersonal tax return packages for dentists
For employed clinicians, partners and people with mixed income who need a return. We check whether Self Assessment is required and reconcile the relevant income, expenses and pension tax information.
- Self Assessment requirement checked
- PAYE and other income reconciled
- Eligible employment expenses reviewed
- Pension tax work agreed separately where needed
Fixed fee quoted after a review
Discuss this packageEmployment status is determined by the facts, not the package you choose. PAYE, umbrella and partnership arrangements may also apply. A limited company does not override IR35 or off-payroll rules, and not every employed clinician needs a tax return.
Overpaid tax?
Tax refund support for dentists
We review tax codes, eligible professional expenses and overpaid tax, then prepare a claim where you qualify. A refund is not guaranteed; HMRC decides the claim.
£249 + VAT
For refunds up to £5,000, our fee is £249 plus VAT. For refunds above £5,000, add 5% of only the amount above £5,000 to the £249 fee. VAT applies to the total professional fee.
Example: a £6,000 refund means £249 + £50 = £299 plus VAT.
Professional fee, excluding VAT
£249
This illustrates the fee only, not whether you qualify or how much HMRC will refund. We agree the claim scope and payment terms before work starts.
What's included
Limited company packages, compare what's included
Essential/Compliance
For locums, salaried GPs and dentists with a limited company
from £45.83 + VAT /month
- FRS 105 or FRS 102 1A statutory accounts
- Corporation tax return (CT600) and tax computation
- Confirmation statement preparation and filing support
- One director Self Assessment return
- Deadline reminders ahead of every filing date
Core/Complete
For private practice, consultants and associate dentists
from £62.50 + VAT /month
- Everything in Essential/Compliance
- Monthly bookkeeping and bank reconciliation
- Quarterly Making Tax Digital VAT returns
- Director payroll with RTI filing and pension submissions
- Quarterly review call on numbers and tax position
Growth
For clinics, dental practices and growing medical teams
from £75.00 + VAT /month
- Everything in Core/Complete
- Payroll for up to five employees
Prices exclude VAT. Making Tax Digital quarterly updates available as an add-on. Compare fees
Why clinicians trust us
Chartered accountants who know the NHS
- ACCOTAX has served over 5,000 clients.
- Regulated chartered accountants (ICAEW and ACCA).
- Founded by Waqas Sagar ACA FCCA FMAAT, with 18+ years' experience.
Reviewed by Waqas Sagar ACA FCCA FMAAT
Chartered accountant and founder of ACCOTAX. Last reviewed October 2026.
Get my fixed-fee quoteHow it works
- 01
Free call
A 15-minute chat about your income, structure and deadlines.
- 02
Onboarding in 48 hours
We set up your records, software and HMRC agent access.
- 03
We handle the rest
HMRC, NHS Pensions and every deadline, with reminders before each one.
Free resource
Get the dental expenses checklist free
Tell us where to send it and we'll email it to you.
Speak to a specialist today
Leave your details and we'll call you back, or book a free review straight away.
Book a free 15-min tax reviewRelated healthcare expertise
Dental Hygienist & Therapist AccountantsTax saving strategies for dentists: legitimate ways to pay less taxDental accountants: specialist accountants for dentists and practicesAccountants for associate dentists: tax, NHS Pension and MTDDental practice accountants for practice owners and groupsDental accountant fees: fixed-price packages for dentists
General information for the 2026/27 tax year, prepared from the official guidance linked below. It is not personalised tax or regulated financial advice. Rules and circumstances can change; confirm your position before acting.
Official sources referred to on this page: GOV.UK: Expenses if you're self-employed; GOV.UK: Approved professional bodies (List 3); General Dental Council.