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HMRC and associates: No change on self-employment

7 September 2021

 

HMRC has for many years accepted that associate dentists are almost always self-employed. Its guidance has included mention of our associate agreement in its employment status manual, but as of April 2023, this paragraph will be withdrawn.

 

The withdrawal of this guidance will have no impact on the self-employed status of the majority of associate dentists. Indeed, HMRC has told us that this is a change to their guidance, not a change to the self-employment status of associate dentists. They have simply stopped making reference to third party advice in their own guidance. The National Association of Dental Accountants and Lawyers, the experts on the dental sector, also say the change in guidance will have minimal impact.

 

We can continue to rely on the current guidance (ESM4030) until April 2023, and HMRC will not be using the withdrawal of the guidance as a reason to open retrospective enquiries into periods prior to 6 April 2023.

 

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