Dental accounting

Accountants for dentists and dental practices in Glasgow.

Specialist dentist accounting for Glasgow — ACCA-regulated, fixed-fee, with a named accountant on direct contact.

Firm no. 4549994: ACCA
From, per month: £35
Named accountant: 1:1

Countify for Glasgow dentists

Local context
that actually matters.

Glasgow trains a large share of Scotland's dentists through the University of Glasgow Dental School and Glasgow Dental Hospital, and many stay to work as associates in practices across the city — from the West End and Southside to the commuter towns of East Dunbartonshire and East Renfrewshire. Scottish dentists' NHS pension is administered separately from the rest of the UK, so it's worth working with an accountant who knows the Scottish scheme and statements. We help new associates set up their first tax return properly, and established principals plan for growth, incorporation or a sale.

Sector context

What dentist accounting actually involves.

Associate dentists are usually self-employed, paying tax through Self Assessment on a mix of NHS and private earnings, with lab fees and practice costs deducted under their associate agreement. NHS earnings are pensionable, so the NHS Pension Scheme sits alongside the tax return, and higher earners need to watch the annual allowance — a large jump in pensionable pay can trigger a tax charge, which can sometimes be paid from the scheme. Practice principals face a different set of questions: profit sharing between partners, staff payroll, whether incorporating the practice makes sense, and the goodwill value when buying or selling.

How we help Glasgow dentists

Dentists and dental practice-specific scope, fixed fees.

Associate dentists

Self Assessment, associate-agreement deductions, GDC and indemnity costs, CPD and equipment claimed correctly.

NHS pension and annual allowance

Pensionable earnings checked and annual allowance exposure reviewed, including the scheme-pays option.

Practice owners

Accounts, partnership returns, payroll for nurses and hygienists, and incorporation modelling.

Buying or selling a practice

Goodwill, capital gains, Business Asset Disposal Relief eligibility and the structure of the deal.

Run the numbers

Calculators built for dentists.

Pension Tax Relief Calculator

Basic/higher/additional rate relief, annual allowance, carry-forward note. Scottish rates supported.

Sole Trader vs Ltd Co Calculator

Side-by-side take-home comparison: sole trader vs Ltd Co salary + dividends.

Capital Gains Tax Calculator

Residential vs other assets, £3,000 annual exempt amount, BADR included.

Questions we hear weekly

Dentists and dental practices FAQs.

Are associate dentists self-employed?

Usually yes, under a standard associate agreement, so you file a Self Assessment return and pay Class 4 National Insurance. Some arrangements look more like employment, so we check the agreement.

Should a dental practice incorporate?

Sometimes. A company can reduce tax on retained profits, but NHS contract terms, the effect on pension contributions and the cost of extracting profits all matter. We model it with your figures before recommending anything.

What is the NHS pension annual allowance charge?

If the growth in your pension in a year exceeds the annual allowance (after any carry-forward of unused allowance), you pay a tax charge on the excess. It is calculated on your Self Assessment return, and in many cases you can ask the scheme to pay it from your pension.

What can an associate dentist claim?

GDC registration, indemnity cover, professional subscriptions, CPD courses, loupes and instruments you buy, and lab fees you pay under your associate agreement, among others. Travel between home and your regular practice isn't allowable.

Countify supports Glasgow dentists from 5 St. Vincent Place, Glasgow.

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