Martin Aitken & Co Ltd News & Developments

Martin Aitken & Co: news and comment
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HMRC undertaking a review of employment status of Associate Dentists

DentistAs you may be aware HMRC is currently undertaking a review of the employment status of Associate Dentists.  This review, according to HMRC, is to determine whether certain Associates in the profession should be treated as employed and not self-employed as they are now.

As part of the review process Dental Associates are being invited to attend a voluntary meeting with HMRC Officers to allow HMRC to “fully understand” the nature of their engagement as “Associates”.

Clearly this is a concern, not only for Associates but for their Principals too.  If HMRC determine the Associate as an employee then it is the Principal who will be pursued for unpaid PAYE and Employers NIC.

With this in mind we are contacting all of our Dental Associates and Principals to offer guidance, in the event of such an enquiry, and to ask them to review their current arrangements, including suggesting that they revisit any Associate Agreements currently in place.  If you do not have an Associate Agreement/Contract then we suggest that you consider this with your Principal as a matter of urgency.

We are aware that the BDA has recently updated its template Agreement specifically to deal with this risk.

If you have any questions or would like to arrange a meeting to discuss further please contact This email address is being protected from spambots. You need JavaScript enabled to view it. or your usual contact at MACO.

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