How do I complete a Self Assessment tax return as a dentist, contractor or consultant?

The return itself is the same form, but the entries differ. Dentist associates report self-employed income after scheme deductions, contractors must consider IR35 status on each engagement, and consultants often mix self-employed and dividend income across several clients.

Most associates are self-employed under their NHS or private associate agreement, so income goes on the self-employment pages net of laboratory fees, indemnity insurance, equipment, courses and the practice's deductions before payment. Superannuation contributions to the NHS Pension Scheme need care, as tax relief works differently from a personal pension and annual allowance charges are common for higher earners.

Keep a clear split between NHS and private income, since practice statements do not always separate them clearly, and mixed private and self-employed pension contributions both need reporting correctly to avoid overpaying or underclaiming relief.

If you contract through your own limited company, the return covers salary and dividends from the company, not the contract fee itself. Where a client determines the engagement is inside IR35, tax and National Insurance are deducted at source by the fee-payer, and that deemed employment income still needs reporting alongside any other income.

Contractors working across several clients in a tax year should reconcile each engagement's IR35 status separately, since one inside determination does not affect others, and keep the status determination statements as evidence.

Sole trader consultants report all client fees on the self-employment pages, deducting genuine business costs such as travel, subsistence on qualifying trips, professional subscriptions and home office costs. Those trading through a company report only what the company actually paid them.

Where consultancy is combined with rental income, dividends from other investments or overseas work, each source has its own supplementary pages, and payments on account are calculated on the whole liability, not each income stream separately.

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.