Do I need a specialist accountant as a dentist?

Not a legal requirement, but useful. An associate dentist's limited company has to handle NHS pension deductions taken at source, superannuation certificates and the associate agreement, none of which a generalist accountant deals with daily.

Most dentists start as an associate, self-employed or trading through a limited company, billed against the practice's NHS or private income. The company invoices the practice monthly, and the accounts need to reconcile against superannuation certificates issued by the practice, which show gross NHS pensionable pay and the pension deducted before you were paid.

A practice owner is a different business entirely: goodwill on acquisition, associate and hygienist payroll, lab fees, equipment finance and often a separate expense-sharing or partnership structure for the premises. The accounting moves from a single invoice a month to a small trading business with stock and staff.

Incorporation only helps once profits are comfortably above what you need to live on, because company profits taxed at 19-25% only beat personal tax once dividends stay partly in the company. Some practices and associate agreements restrict working through a limited company, so check the agreement before assuming it is available to you.

NHS Pension Scheme membership generally requires you to be treated as self-employed for pension purposes even if you invoice through a company for other income, so most incorporated associates keep NHS work outside the company and route only private income through it. Get this split wrong and the superannuation certificate will not reconcile.

Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.