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​HMRC letters to associate dentists over employment status

28 March 2018


We are aware that Her Majesty's Revenue and Customs (HMRC) has written recently to a number of associate dentists indicating that they are reviewing the employment status of associates.


What should you do if you receive a letter?

If you receive a letter from HMRC, we advise you to contact your accountant before responding.


We would also ask that you let us know as soon as possible at if you have been contacted by HMRC.


It would be helpful for us to have a copy of the letter you have received and an indication of your practising arrangements (e.g. NHS/private, and whether for example you work in a prototype practice).


You can scan or photograph the letter to attach it to an email and send it to the above address. Copies will be kept securely and destroyed after our work has concluded.


The information you provide will be used to help us build a picture of what is happening, and your personal information will not be used. 


What is the BDA doing?

We are working with dental accountancy colleagues, will be monitoring developments closely and will offer further information and advice to members as and when there is more clarity around the scope of the HMRC process.


Please encourage any colleagues who are not members of the BDA to contact us too, if they're received the correspondence, so that we can establish HMRC's reach.


BDA advisory services

Our advisory services team offers advice to BDA members on a huge range of issues, such as employment law, health and safety, the NHS, business support and regulatory inspections. We also provide employment representation, an associate contract-checking service, mediation services, tribunal support and consultancy services: join us.