We have heard that HMRC is writing to dentists operating as associates in some areas of the country in order to challenge the current practice that these positions are self-employed positions.

There are a number of problems for dentists operating in this manner, including:

  • You do not provide any dental equipment
  • You use the principal’s surgery.

You see the principal’s patients and the principal can control how and when the work is performed.

Some things act in your favour, including:

  • You maintain your own insurance
  • Your income is pretty much dependant on your own actions, the faster you work the more money you earn.

We would suggest that all dental associates should have the terms of their contracts carefully reviewed to ensure they do not contain any terms that could tilt the balance towards your position being classed as employment.