When a Private Equity firm or a strategic buyer looks at your dental practice, they aren’t just buying your current EBITDA—they are buying the predictability of your future earnings.
This audit evaluates the five pillars of a premium exit:
Clinical Engine: Is quality a system or a “star” performer?
Regulatory Risk: Are you “Due Diligence” ready today?
Data & AI: Is your tech stack a cost center or an EBITDA driver?
Financial Rigor: Is your data “the truth” or a spreadsheet?
Leadership & Culture: Can the business thrive without you?
Every practice or group handles their associate pay differently. Some want the entire monthly process taken care of by their accountant. Others want to handle it internally but need an easier way to do it.
With our managed services on purpose-built AI software, you can choose the approach that suits your practice.
Let Samera manage your associate pay
Our team can manage the calculations, reconciliations, deductions and pay schedules each month, giving you a consistent process without relying on your own team to rebuild it manually.
Your fee depends on the number of associates, practice locations and complexity of your pay arrangements. We agree the scope and price with you before we start.
Best for: practices and groups that want associate pay handled as part of an ongoing managed service by an expert.
If you want to keep associate pay within your own team, our Clever Pay software gives you a purpose-built system for managing the process without relying on spreadsheets.
Clever Pay helps bring together the relevant practice and financial data, apply your configured pay rules, review deductions and payouts, and produce clear associate statements.
Price: £100 + VAT per month, per location, Samera accounting clients pay £75 + VAT per month, per location
Best for: practices that want to retain control of the monthly process while reducing manual work.
Our managed pay service is designed for practices that want the monthly process handled by a dental accountancy team rather than managed internally.
Each month, we take the relevant practice and financial information, apply the agreed pay arrangements for each associate, check the calculation and produce a clear pay schedule for the practice.
The service can include:
Gathering and reconciling the information needed for each pay run
Calculating private and NHS associate pay
NHS and UDA calculations, including agreed adjustments and shortfalls
Applying agreed percentage splits and deductions
Allocating lab fees and other associate-specific costs
Accounting for adjustments and other agreed pay items
Checking the figures before the pay run is finalised
Producing clear pay schedules and breakdowns
Maintaining a consistent process across associates and, where relevant, multiple practice locations
Helping investigate queries or discrepancies in the calculation
The aim is to give the practice a repeatable monthly process with a clear record of how each associate’s pay has been calculated.
How our managed associate pay service works each month
Once your practice is set up, the process follows the same structure each month.
1. We gather the relevant information
We collect the practice and financial information needed for the pay period, including the relevant income data, lab costs, deductions and any NHS information where applicable.
2. We apply each associate’s agreed pay terms
We calculate each associate separately using the percentage splits, deductions, adjustments and other terms agreed with that associate.
3. We reconcile and review the calculation
Our team checks the underlying figures, investigates anything that looks unusual and makes sure the calculation can be traced back to the relevant source information.
4. We prepare the associate pay schedules
You receive a clear breakdown showing how each associate’s pay has been calculated, including the relevant income figure, percentage split, deductions, adjustments and final amount due.
If you or an associate later queries a figure, our team can trace the calculation back to the underlying information and investigate it.
Built for dental practices
Associate pay across any practice setup
Associate pay becomes more complex when practices have different types of income, multiple associates or more than one location. Our process is built around the arrangements you actually have in place.
Private practices
We calculate associate pay using the agreed income basis, percentage splits, lab fees, materials and other agreed deductions for each associate.
NHS and mixed practices
Where NHS activity forms part of the calculation, we can account for UDA arrangements, NHS adjustments and private income alongside one another according to the associate agreement.
Multi-site dental groups
Each associate and location can be handled separately while following a consistent process across the group, making the final figures easier to review and reconcile.
Different associate arrangements
Associates do not all need to be on the same terms. We can manage different percentage splits, deductions and pay structures within the same practice.
Why Samera
Handled by people who understand dental practices
Processing associate pay takes a team who understands accounts, running dental practices and the individual agreements practice owners have with their associates. We do all 3 every single day.
Not only have we worked with dental practices and their owners for 25 years, we also own and run our own dental group. We have first-hand experience of handling pay both for our clients and for the associates we employ.
We know exactly how quickly it becomes difficult to manage as practices add associates, introduce NHS and private income streams or grow across multiple locations.
When you use our managed associate pay service, you are not outsourcing a spreadsheet. You have a dental accountancy team responsible for running a consistent monthly process, reviewing the figures and helping you understand or investigate anything that does not look right.
Dental-specialist accountancy team
Experience with single practices and multi-site groups
NHS, private and mixed associate arrangements
A process designed around dental practice data and pay structures
Meet the team
Who you will work with
Whether you want to manage associate pay yourself with Clever Practice or you want us to do it for you, our team can help.
Praju helps dental practices and groups use Clever Practice, AI and automation to reduce manual work, improve financial visibility and make day-to-day operations easier to manage.
Clever Practice walkthroughs and product demos
Associate pay automation with Clever Pay
Free trials and getting started with Clever Practice
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable particularly during the recent crisis.
Patrick Abbott – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with – would thoroughly recommend.
Peter Grimes – 5 Stars
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh Juneja – 5 Stars
Arun Mehra and his friendly team have both helped and advised me in all matters of accountancy, raising finance, payroll, furlough support and general business advice. The whole team’s collective vast experience and knowledge in all business matters and dentistry is invaluable when you are running any type or size of business.
Antimos Ouzounoglou- 5 Stars
Common questions
Questions about associate pay
How is dental associate pay calculated?
The calculation depends on the terms agreed with each associate. It may take into account the relevant income figure, percentage split, lab fees, materials, NHS adjustments and other agreed deductions.
Can you manage both NHS and private associate pay?
Yes. We can manage private, NHS and mixed associate arrangements, provided the relevant pay terms and supporting information are available.
Can different associates have different percentage splits?
Yes. Each associate can be calculated according to their own agreed terms, including different percentage splits, deductions and payment structures.
Do you manage lab fees and other deductions?
Yes. Where deductions form part of the associate agreement, we can include items such as lab fees, materials and other agreed adjustments within the monthly calculation.
Can you manage associate pay across multiple practice locations?
Yes. We can manage associate pay across multiple locations while keeping the calculations and reporting consistent across the group.
Is managed associate pay included in Samera’s accountancy packages?
No. Managed associate pay is an optional add-on to our accountancy packages for dental practice owners and groups.
What is the difference between Samera Managed Associate Pay and Clever Pay?
With Samera Managed Associate Pay, our team handles the monthly associate pay process for you. With Clever Pay, your own team manages associate pay using purpose-built software that reduces reliance on spreadsheets and manual calculations. The choice comes down to whether you want to outsource the process or keep it in-house.
A broader guide to the accounts, tax, bookkeeping and financial reporting dental practice owners need to stay on top of.
Ready to simplify associate pay?
Whether you want Samera to manage the monthly process for you or prefer to keep it in-house with Clever Pay, we can help you choose the right approach for your practice.
Why do profitable dental practices sometimes run out of cash?
Because profit and cash are not the same thing – and in a dental practice the gap between them can be significant. You can have a strong month clinically, show a healthy profit on paper, and still find your bank account tighter than you expected. The reasons are usually predictable once you know where to look.
Cash flow forecasting is the strategic counterpart to our dental accountancy service – using your accounts data to model future scenarios.
Profit vs cash in a dental practice – the common gaps
Associate pay goes out before some of the income it relates to comes in. Lab invoices arrive in lumps. VAT quarters create a quarterly cash drain that does not show up evenly across the month. Equipment finance and loan repayments reduce cash without reducing profit. If you are growing – adding associates, refurbishing, acquiring – cash is leaving faster than the income that growth will eventually generate. None of this is a crisis. But without a forecast, none of it is visible until it has already happened.
A cash flow forecast built on your actual practice numbers – not industry averages or generic templates – shows you where the pressure points are before they become problems. It gives you time to act rather than time to react.
Part of Samera Growth Advisory
Cash flow forecasting is one of the workstreams that runs through Samera Growth Advisory from Tier 3 upward, where it’s pulled into every monthly board meeting. You can also engage it as a standalone piece of work without a retainer – particularly relevant for buyers preparing a lender pack or owners modelling a major decision.
Who this is for
Two different situations, both needing accurate forecasting
Existing practice owners and groups
Ongoing cash flow management
12-month rolling cash flow forecast updated monthly
Actual vs forecast comparison each month
Scenario modelling for major decisions
Early warning when cash pressure is building
Planning for equipment, refurbishment or acquisition
Managing the cash impact of adding associates
Buying or starting a practice
Business plan and lender projections
3-5 year financial projections for lender packs
Revenue and cost assumptions built from real dental data
Sensitivity analysis showing best, base and downside cases
Break-even analysis for new or acquired practices
Cash flow stress testing for loan serviceability
Projections that meet lender and bank requirements
What we build
What a Samera cash flow forecast includes
We build forecasts from your actual practice data – not off-the-shelf templates. The inputs are your fee income by treatment category, your associate pay structures, your fixed and variable costs, your loan repayment schedule and your VAT position. The output is a model you can trust and update.
12-month rolling forecast Month-by-month cash position built from your income, costs, debt repayments and tax obligations.
Scenario modelling What happens to cash if you add an associate, lose 20% of NHS income, or take on £300k of equipment finance.
Actual vs forecast tracking Monthly comparison of what we projected against what actually happened – and an updated forecast based on the difference.
3-5 year projections Long-range financial projections for business plans, lender packs and acquisition finance applications.
Tax and VAT timing Corporation tax, personal tax and VAT payments mapped into the forecast so cash requirements are visible in advance.
Break-even analysis The revenue level your practice needs to cover all costs – and how long it takes to reach it after a major investment or acquisition.
Buying or starting a practice
Getting your lender pack right starts with an accurate forecast
Banks and lenders do not just want to see that a practice is profitable. They want to see that it generates enough cash, consistently enough, to service the debt you are asking them to approve. A forecast that is built on realistic assumptions – and can withstand their stress testing – is one of the most important parts of a successful lending application.
Generic financial projections built on industry averages will not cut it with experienced dental lenders. They have seen too many. What works is a forecast built on the specific practice you are buying – its patient list, its treatment mix, its associate structure, its NHS contract value – with assumptions you can defend in a conversation with a lender.
We have supported dentists through acquisition finance applications for over two decades. We know what lenders are looking for and how to present the numbers in a way that gives the application the best chance of approval.
Working alongside our finance broker
Uros Turcic, our FCA-regulated finance specialist, works directly with the forecasting team on acquisition and start-up finance applications. The forecast we build and the lending application he prepares are aligned from the start – which avoids the delays that happen when these two parts of the process are handled separately. See our dental practice finance broker page for more on how the lending side works.
Who you’ll work with
Speak to the cash flow forecasting team
Book a free, no-obligation call directly with the team member whose work matches what you need.
very impressed with Samera.- been with them nearly a couple of years now and the one to one care and advice is excellent.
Tif, Dentist – 5 Stars
We have been using Samera for three years. They are friendly, helpful, extremely competent and easy to work with. No matter how many questions I have, they always provide timely assistance and have helped us move forwards with the business. I would have no hesitation in recommending them to anybody
SuzyBACD, Dentist – 5 Stars
Related services
Dental accountants
Full dental accounts and tax service – forecasting builds on our accounting data.
How is a cash flow forecast different from my management accounts?
Management accounts look at what has happened – income, costs and profit over the last month or quarter. A cash flow forecast looks forward – it projects what your bank balance will be in three, six and twelve months based on what you know is coming in and going out. Both are useful but they answer different questions. Management accounts tell you how the practice performed. A forecast tells you whether you will have enough cash to pay your bills, your associates, and your loan repayments in the months ahead.
How long does it take to build a forecast for a lender pack?
For an acquisition or startup, typically two to three weeks from the point we have the information we need – the practice’s recent accounts, the heads of terms, the proposed loan structure and your assumptions about how you will run the practice. If you are under time pressure from a lender deadline, speak to us early – the more lead time we have the stronger the output.
What information do you need to build a forecast?
For an existing practice: your last 12 months of bookkeeping data, your current loan and finance agreements, your associate pay structures and your main cost categories. For an acquisition: the last two to three years of the target practice’s accounts, the proposed purchase price and finance structure, and your assumptions about income and staffing. We will give you a clear list of what we need at the outset.
Can you build forecasts for a dental group with multiple practices?
Yes. Group forecasting is more complex – you need both practice-level and consolidated group-level visibility – but it is something we handle regularly. Arun leads on group-level forecasting. We build individual practice forecasts and consolidate them into a group model, which is particularly important for groups approaching PE investment or a portfolio sale.
Do lenders accept your forecasts?
Yes. Samera is a recognised name among dental lenders in the UK and our forecasts are built to meet the standards that specialist dental finance lenders require. Uros Turcic, our finance specialist, works directly with lenders on dental acquisition finance and knows what each lender looks for in a financial projection. Where a forecast needs to be presented alongside a finance application, we co-ordinate the two to make sure they are consistent and compelling.
Get a cash flow forecast built on your actual numbers
Whether you are managing an existing practice, planning an acquisition or building a business plan for a lender – book a free call to discuss what you need and how we can help.
Many UK dental practice owners go to market underprepared and can leave between £60,000 and £150,000 of potential value on the table.
Most owners start preparing for sale when they feel ready to leave. By then, many of the things that determine value are already difficult to change.
A strong exit is usually built 12 to 24 months before the practice goes to market. That gives you time to improve profitability, strengthen your financial record, resolve operational and legal risks, and prepare the business for buyer due diligence.
The goal of the Practice Exit Accelerator is to identify those issues early and fix them before they affect your valuation or become negotiating points during a future sale.
Why EBITDA matters
For many dental practice sales, sustainable EBITDA is one of the biggest drivers of valuation.
A practice valued at 4x to 7x EBITDA can see a significant change in value from even a relatively small improvement in earnings.
For example, improving sustainable EBITDA by £100,000 could potentially add £400,000 to £700,000 to the headline valuation, depending on the multiple a buyer is prepared to pay.
That is why the Practice Exit Accelerator focuses heavily on improving and normalising EBITDA well before the business goes to market.
Protect your practice value
Three things that can reduce your practice value
Dental practice buyers are sophisticated. The more prepared you are, the more of your true value you are likely to protect.
Buyers will find the weaknesses
Experienced dental buyers know what to look for. Weak financial reporting, unclear contracts, lease issues or inconsistent performance can all create uncertainty and give buyers reasons to reduce their offer.
Exit planning gives you time to identify and resolve those issues before your practice goes to market.
Small issues can become expensive problems
A short lease. An important associate without a signed contract. CQC issues. Unclear ownership of equipment or assets.
Individually they may seem minor, but during due diligence they can delay a sale, weaken buyer confidence or become reasons to negotiate the price down.
The earlier these issues are identified, the easier they usually are to fix.
Your recent financial performance matters most
Buyers will look closely at your recent profitability and whether your EBITDA is sustainable.
If performance has fallen in the years leading up to sale, it can be difficult to recover that lost value at the last minute. Starting early gives you time to improve the numbers and build a stronger financial track record.
What buyers see
What your practice looks like to a buyer – prepared vs unprepared
A buyer will look far beyond headline revenue. They will assess the quality of your earnings, contracts, lease, compliance and how much risk they are taking on.
Our Practice Exit Accelerator is designed to strengthen these areas before your practice goes to market.
Factor
Without exit planning
With Samera Exit Accelerator
EBITDA & financial reporting
Inconsistent figures, principal cost distortions, unexplained adjustments and limited management information
Clean, normalised EBITDA supported by clear management accounts, forecasts and a defensible earnings history
Associate contracts
Informal, outdated or unsigned arrangements that create uncertainty around future revenue
Key associate relationships formally documented, reviewed and ready for buyer due diligence
Lease, assets & equipment
Short lease terms, unresolved landlord issues or unclear ownership of key equipment and assets
Lease position reviewed, key risks addressed and ownership of important assets and equipment clearly documented
NHS contract
Transferability, clawback history or contractual issues unclear
NHS position reviewed and supporting information prepared before due diligence begins
Patient base & revenue mix
NHS/private mix, patient trends and recall performance poorly understood or evidenced
Clear visibility over NHS and private revenue, patient trends and the underlying quality of the revenue base
Due diligence & sale readiness
Documents gathered reactively, issues discovered late and more opportunities for delays or price reductions
Key information organised in advance, fewer surprises during due diligence and a stronger position when the practice goes to market
Your route to exit
Choose the right support for your exit
Whether you are exploring your options, preparing your practice for sale or ready to go to market now, Samera can support you at each stage of your exit.
Considering an exit
Exit Readiness Audit
£1,500 one-off
Best for owners who want to understand how sale-ready their practice is before committing to a longer programme.
A structured 18-month programme designed to improve the financial performance of your practice, remove risks and get the business fully prepared before it goes to market.
Stage 1 – Exit Readiness Audit
Timeframe: Months 1-2
Before we start making changes, we need to understand exactly where your practice stands today.
We conduct a 40-point Exit Readiness Audit across the financial, operational, legal and commercial areas a future buyer is likely to scrutinise. We review your accounts and your practice through the eyes of a buyer and their due diligence team, identifying both the strengths that support your value and the issues that could be used to reduce it.
Your EBITDA is analysed and normalised, key risks are identified and prioritised, and we establish an indicative valuation range based on the practice in its current condition.
The result is a clear picture of where you are today, where the biggest opportunities lie and what needs to happen over the following 18 months.
Key deliverables:
40-point Exit Readiness Report covering financial, legal, operational and commercial areas
EBITDA analysis, including reported versus adjusted EBITDA
Risk Register identifying issues that could affect value, ranked by impact and urgency
Indicative valuation range
Personalised 18-month action plan with prioritised improvements
Stage 2 – EBITDA Improvement Programme
Timeframe: Months 3-9
This is where much of the potential financial value is created.
Because dental practice valuations are heavily influenced by sustainable EBITDA, relatively small improvements in profitability can have a significant effect on eventual practice value.
We work systematically through your cost structure, income mix and operating model to identify sustainable improvements. This is not about aggressively cutting costs or making short-term changes simply to make the numbers look better. The objective is to create a stronger, more profitable practice with earnings that can withstand buyer scrutiny.
We also normalise the accounts so that the underlying profitability of the business is clearly evidenced. This can include separating personal or non-recurring expenditure, reviewing principal-related costs and ensuring legitimate adjustments are properly documented.
Income mix is reviewed alongside costs. Where appropriate, we look at private revenue growth, fees, utilisation and other opportunities that could strengthen profitability within your available exit timeframe.
Key deliverables:
Monthly management accounts throughout the programme
Adjusted EBITDA schedule with clearly evidenced normalisation adjustments
Cost base review, including suppliers, staffing, laboratory and materials costs
Income and revenue mix analysis
Recommendations for sustainable profitability improvement
Monthly EBITDA improvement tracker against agreed targets
Stage 3 – Operational and legal risk removal
Timeframe: Months 4-12
Strong EBITDA alone does not guarantee a strong exit.
Buyers will also assess the risks they are inheriting. Problems with leases, associate agreements, NHS contracts, compliance or ownership of key assets can create uncertainty during due diligence and ultimately affect the value they are prepared to pay.
This stage runs alongside the EBITDA improvement work.
We take each material risk identified during the Exit Readiness Audit and develop a plan to resolve it well before the practice goes to market. Importantly, we also make sure that the resolution is properly documented so that you can evidence it when a future buyer begins their review.
The aim is to remove avoidable questions and objections before they ever reach the negotiating table.
Key deliverables:
Lease review, including remaining term, renewal requirements and landlord issues
Associate and staff contract audit
CQC and regulatory compliance review
NHS contract and transferability review where applicable
Equipment and asset ownership review
Updated Risk Register showing progress against issues identified in Stage 1
Stage 4 – Financial and due diligence preparation
Timeframe: Months 12-15
By this stage, the major improvement work should be well underway and your practice should be financially stronger and operationally cleaner.
Now we turn that work into evidence.
A buyer will not simply accept that profitability has improved or that historic issues have been resolved. They and their advisers will want documentation that supports the story your numbers are telling.
We therefore begin assembling the financial, operational and contractual information that will ultimately be required during due diligence.
Your management accounts, historic financial information and adjusted EBITDA schedules are reviewed for consistency. Key documents are organised, gaps are identified and a structured data room is prepared before a buyer ever requests access.
This means you enter a future sale process prepared rather than spending weeks trying to find documents while questions are already arriving.
Key deliverables:
Three-year financial information pack
Buyer-ready management accounts
Finalised adjusted and normalised EBITDA schedules
Supporting evidence for material EBITDA adjustments
Organised financial, operational, contractual and compliance documentation
Due diligence checklist and gap analysis
Structured data room ready for the future sale process
Stage 5 – Final exit readiness
Timeframe: Months 15-18
The final stage brings together everything completed during the programme and determines whether the practice is genuinely ready to go to market.
We repeat the key elements of the original Exit Readiness Audit, review the progress made against the initial Risk Register and assess whether the improvements in EBITDA and operational quality are properly evidenced.
We also update the indicative valuation based on the practice in its improved condition and review the tax implications of a future sale before commercial terms begin to take shape.
The objective is to enter the market knowing your numbers, understanding the strengths and remaining risks within the business and having the information a buyer will eventually require already prepared.
If you decide to proceed with a sale, the practice can then move into Samera’s separate dental practice sales service, where buyer marketing, offers, negotiations and transaction management begin.
Key deliverables:
Final Exit Readiness Review
Updated Risk Register and confirmation of outstanding actions
Updated indicative valuation range
Final EBITDA and profitability review
Pre-sale tax planning and consideration of potential sale structures
Final due diligence readiness check
Completed data room and supporting documentation
Clear handover into the dental practice sale process when you are ready
See if your practice is ready
Free 30-minute consultation with Arun to talk through where you stand and what the right next step is.
Why dental practice owners choose Samera for exit planning
Samera’s positioning in this market is unusual. No other adviser combines all four of the following elements – and every one of them changes the quality of advice you receive.
We already understand the numbers
Exit planning starts with the financials. We understand how dental practices make money, where EBITDA can be distorted and what buyers are likely to question.
Because Samera works with dental businesses every day, we can identify issues early and help you strengthen the financial story before your practice goes to market.
We are dental practice owners ourselves
Arun Mehra co-founded The Neem Tree Dental Group, so our advice is grounded in the realities of running a dental business, not just analysing one from a spreadsheet.
We understand the operational, staffing and commercial decisions that affect both profitability and long-term practice value.
We combine accountancy, tax and exit planning
Preparing for sale touches far more than valuation.
Our team can work across your management accounts, EBITDA, tax position, group structure and financial preparation within one coordinated exit plan.
That means the financial improvements you make during the programme are properly reflected and evidenced in your accounts.
We know what makes a practice sale-ready
After more than 25 years working with dental businesses, we know the issues that repeatedly create problems during due diligence.
The Practice Exit Accelerator is built around identifying those risks early, resolving them and making sure the evidence is ready before a buyer starts asking questions.
Common mistakes
Seven mistakes that cost dental practice owners money
In 25 years of specialist dental accountancy, these are the mistakes we see most consistently – and most expensively. Each one is avoidable with proper preparation.
01 – Starting too late
The biggest mistake is waiting until you are emotionally ready to sell before preparing the business.
By then, your recent EBITDA record is largely set, lease issues may take months to resolve and there may not be enough time to strengthen the areas a buyer will scrutinise.
Starting 18 to 24 months earlier gives you time to make meaningful changes and prove that those improvements are sustainable.
02 – Waiting until the practice goes to market
Exit preparation should happen before you appoint an agent or start speaking to buyers.
Once the practice is on the market, weaknesses become negotiating points rather than problems you still have time to fix.
The Practice Exit Accelerator is designed to get those issues resolved before the formal sale process begins.
03 – Allowing personal and one-off costs to distort EBITDA
Personal expenditure, exceptional costs and principal-related expenses can make the underlying profitability of the practice difficult to see.
At an illustrative 5x EBITDA multiple, every £10,000 of sustainable EBITDA can represent £50,000 of practice value.
The key is not simply removing costs. It is identifying legitimate adjustments, documenting them properly and building a clear, defensible picture of sustainable earnings.
04 – Leaving lease issues until the sale
A short lease, unresolved rent review or landlord issue can create uncertainty for both buyers and lenders.
These problems can take time to resolve, which is why the lease position should be reviewed well before the practice goes to market.
Exit planning gives you time to address the issue rather than discovering it during buyer due diligence.
05 – Leaving associate arrangements informal
A significant proportion of practice revenue may depend on associates remaining with the business after a sale.
Missing, outdated or poorly drafted agreements create uncertainty around that revenue and can become a major due diligence issue.
Key clinical relationships should be properly documented and reviewed before buyers begin scrutinising them.
06 – Allowing the practice to depend too heavily on you
A practice that relies heavily on the principal for clinical revenue, management decisions or key relationships can appear more risky to a buyer.
Reducing owner dependency takes time.
Building a stronger team, documenting processes and making the practice less reliant on you personally can make the business easier to transfer and more attractive to a future owner.
07 – Leaving tax planning until sale terms are agreed
The structure and timing of a future sale can have significant tax consequences.
Waiting until heads of terms have been agreed may limit the options available to you.
Your personal and corporate tax position should therefore be reviewed as part of the exit planning process, before commercial sale terms begin to take shape.
Reviews
What practice owners say
I have nothing but praise for Samera. I had a dental sale which lasted 2 years due to COVID. An extremely stressful experience. Throughout the whole process Samera, and in particular Arun, were totally amazing. There were a few occasions that the sale almost never went ahead. Samera were absolutely pivotal in ensuring that things progressed till completion. I’m so grateful to Arun and Team Samera.
Qazafi Khalil – 5 Stars
Been with Samera since 2008 when we bought our first dental practice. Their knowledge and expertise is second to none – not least because they also own their own dental practices, putting them in a unique position in terms of their knowledge and advice for the dental industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment.
Saijel Kachhala – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with. Would thoroughly recommend.
Peter Grimes – 5 Stars
Huge thanks to Natasha, Aditi, Arun, Karyn and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended.
Arun leads Samera’s exit planning work and personally oversees the strategic direction of the Practice Exit Accelerator.
A Fellow of the ICAEW and former Vice President at Bank of America, Arun has spent more than 25 years working with UK dental businesses. He also co-founded The Neem Tree Dental Group, giving him first-hand experience of the financial and operational decisions that shape practice value.
Natasha leads the financial delivery behind the Practice Exit Accelerator, with particular responsibility for the EBITDA improvement, financial reporting and risk-removal work.
She works closely with practice owners throughout the programme to ensure improvements are properly reflected in the accounts and supported by the evidence a future buyer will expect to see.
How far in advance should I start planning my exit?
Ideally, start preparing 18 to 24 months before you expect to sell.
Improving EBITDA, resolving lease or contract issues and building a stronger financial track record all take time. Starting early gives you more opportunity to improve the business before buyers begin assessing it.
Which exit planning option is right for me?
It depends on where you are in your exit journey.
The Exit Readiness Audit is for owners considering an exit who want to understand their current position.
The Practice Exit Accelerator is for owners planning to sell in the next 18 to 24 months who want to actively improve and prepare the business.
If your practice is already prepared and you are ready to go to market, our Sell your dental practice service manages the actual sale process.
What if I am not certain I want to sell yet?
You do not need to have made a final decision.
The Exit Readiness Audit helps you understand what your practice could be worth, what may be holding that value back and what could be improved.
Most of those improvements, such as stronger profitability, better reporting and reduced operational risk, also benefit you if you decide not to sell.
Does the Practice Exit Accelerator include selling my practice?
No. The Practice Exit Accelerator prepares your business for sale, but does not take it to market.
It focuses on improving EBITDA, reducing risk, preparing your financial information and getting you ready for buyer due diligence.
When you are ready to sell, you can move into our separate Sell your dental practice service, which covers marketing, buyer introductions, offers, negotiations and transaction support through to completion.
What if I am ready to sell now?
You may not need the full 18-month Practice Exit Accelerator.
We can first assess how prepared the practice is and identify any issues that should be addressed before launch. If the business is ready, you can move directly into our Sell your dental practice service.
Do I need to be an existing Samera accounting client?
No. The Exit Readiness Audit, Practice Exit Accelerator and dental practice sales service are available to owners who are not currently Samera accounting clients.
We will need access to the relevant financial information to understand your profitability, EBITDA and current exit position.
Does the Practice Exit Accelerator include a valuation?
Yes. We establish an indicative valuation at the beginning of the programme to understand your starting position and update it towards the end to reflect the progress made.
If you need a formal standalone valuation for another purpose, Samera also offers a separate dental practice valuation service.
What if my practice is part of a group?
The same principles apply, but group exits are usually more complex.
We may need to consider group-wide EBITDA, individual site performance, management structure, owner dependency, tax structure and the quality of consolidated financial reporting.
The Practice Exit Accelerator can be adapted for multi-site dental groups preparing for a future exit.
What happens if I decide not to sell?
You should still be left with a stronger business.
The programme is designed to improve sustainable EBITDA, financial reporting, contracts, operational resilience and owner dependency, not simply prepare paperwork for a transaction.
The right time to start planning your exit is always earlier than you think.
Whether you are still exploring your options, planning to sell in the next 18 to 24 months or ready to go to market now, we can help you work out the right next step.
Book a free 30-minute consultation with our team to discuss where your practice stands today and which route makes the most sense.
No obligation. No sales pressure. Just clear advice from dental specialists who understand the financial, operational and commercial realities of selling a practice.
CFO and Growth Support That Scales With Your Practice
As a dental practice grows, the financial decisions become more complex. You may be deciding whether to open another site, acquire a practice, refinance debt, improve profitability, build a management team or prepare the business for future investment or sale.
Our CFO and growth advisory service gives you senior financial input around those decisions, backed by the accounting, tax, finance and transaction expertise across Samera.
The level of support increases with the complexity of your business. Smaller practices may only need focused strategic input, while larger groups and DSOs may need ongoing CFO involvement, acquisition modelling, board reporting, funding strategy and long-term planning.
Choose the level of support that matches where your business is today and where you want to take it next.
Choose the right level of support
The right level of support depends on the size and complexity of your dental business, how quickly you are growing and the decisions you are facing.
Our four advisory tiers range from one-off strategic input for smaller practice owners to ongoing CFO, acquisition and board-level support for larger dental groups and DSOs.
Start with the level that fits your business today. We can increase the support as the business becomes more complex.
Not sure which tier fits? Book a free 30-minute consultation and we’ll help you scope the right level of support.
Tier 1 – Entry
Growth Strategy & Review
From £500 + VAT plus ad-hoc specialist work
Best for: 1-3 practices
For owners who want expert input on where the business is now, what needs to change and what to prioritise next.
How it works
One-off strategic review with Arun Mehra FCA, with further specialist support available when needed. No monthly retainer.
What you get
Growth Strategy Session with Arun Mehra FCA
Review of your business and growth priorities
Clear recommendations and next steps
Access to specialist advice as required
Optional quarterly strategic check-ins
Why this tier
You need experienced strategic input, but not ongoing CFO support every month.
Keep your existing accountant
Tier 1 does not require Samera to manage your accounting.
Tier 2 – Foundation
Financial Oversight
£1,500/month + VAT
Best for: 2-5 practices
For growing owners who need regular financial oversight, forward planning and support with bigger business decisions.
How it works
Ongoing monthly retainer led by Arun Mehra FCA and the Samera team, with quarterly CFO reviews.
What you get
Quarterly CFO review
Financial performance and profitability advice
Cash flow and forward planning
Support with key financial and business decisions
Annual tax planning
Ongoing advisory support between meetings
Why this tier
Your business is becoming more complex and you need regular CFO input, not just year-end accounts.
Tiers 2, 3 and 4 require Samera to manage your accounting. This gives our advisory team consistent, up-to-date financial data to base decisions on. Tier 1 is exempt, so you can keep your existing accountant if you only need strategic support.
Tiers 3 and 4 are capacity-limited. Arun is personally involved in both tiers, so we limit the number of clients we take on to maintain the quality of the advisory work. We’ll confirm availability during your consultation.
What Your CFO & Growth Advisory Covers
The level of support increases as you move through the tiers, but our advisory work is built around five core areas: strategic decision-making, acquisitions and funding, performance and forecasting, tax and group structure, and long-term growth and exit planning.
CFO & Strategic Decision Support
Regular CFO meetings give you dedicated time to step back from the day-to-day business, review performance and make better-informed decisions.
We use the financial data to identify issues, challenge assumptions, assess opportunities and help you decide what should happen next.
The depth and frequency of this support increases as you move through the tiers, from quarterly reviews to more direct board-level involvement.
Acquisitions, Funding & Capital Structure
If you are buying practices, refinancing or raising capital, we help you understand what the deal means for the wider business before you commit.
This can include:
Acquisition modelling and deal assessment
Funding requirements
Debt capacity and structure
Refinancing options
Cash requirements after completion
Stress-testing different scenarios
For Tier 3 and Tier 4 clients, this works directly alongside the Samera Finance team where funding is required.
Performance, Forecasting & Reporting
Good reporting should help you make decisions, not simply tell you what happened last month.
We help you identify the numbers that matter, understand what is driving performance and use forecasts to see where the business is heading.
As groups grow, this develops into board, lender and investor-ready reporting, including group-wide KPIs and covenant reporting where required.
Tax & Group Structure
As a dental group grows, an existing company or tax structure can become inefficient or unnecessarily complicated.
We review how the practices and companies are structured and help you plan ahead as the group evolves.
This can include:
Group and company structure
Corporate and personal tax planning
Remuneration and dividends
Tax implications of acquisitions
Preparing the structure for future investment or sale
The depth of this work increases as the business becomes more complex.
Growth, Value & Exit Planning
Every major growth decision should ultimately improve the value and resilience of the business.
We help you model different growth paths, assess investment decisions and understand how today’s choices could affect the future value of your group.
For larger groups, this can include:
M&A pipeline planning
EBITDA improvement and normalisation
Founder dependency and succession
Investor readiness
Exit preparation and long-term value planning
When the exit timeline becomes more immediate, this can then move into our dedicated Practice Exit Accelerator.
Who you’ll work with
Meet your growth advisory team
Our advisory team brings together senior financial, accountancy and commercial finance expertise, with the level of involvement increasing as you move through the tiers.
Natasha leads the financial and accountancy delivery behind the advisory relationship, including Tier 2 support and the reporting that underpins larger group engagements.
She has been with Samera since 2014 and works closely with dental practice owners and groups on financial performance, reporting and tax planning.
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them.
Saijel – 5 Stars
Arun Mehra and his friendly team helped and advised me in all matters of accountancy, raising finance, payroll, furlough support and general business advice. The whole teams collective vast experience and knowledge in all business matters and dentistry is invaluable when you are running any type or size of business.
Antimos – 5 Stars
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh – 5 Stars
We have been using Samera for three years. They are friendly, helpful, extremely competent and easy to work with. No matter how many questions I have, they always provide timely assistance and have helped us move forwards with the business. I would have no hesitation in recommending them to anybody
Suzy – 5 Stars
Related services
Other ways we help dental practices grow
Growth rarely depends on one area alone. As your dental business becomes more complex, you may also need support with finance, reporting, group accounting, operational systems or preparing for an eventual sale.
These services can work alongside the CFO and Growth Advisory relationship where needed.
Build the reporting, controls, forecasting and finance function your group needs as it scales, raises funding or prepares for institutional investment or sale.
A structured 18-month programme for owners and groups preparing for sale, focused on improving EBITDA, reducing buyer risks and getting the business transaction-ready.
Multi-site and multi-entity accounting, tax and group reporting that provides the reliable financial information needed to manage and scale a dental group.
Use software and automation to improve visibility across your practice, simplify associate pay and make day-to-day management more efficient as the business grows.
Common questions about Samera Growth Advisory
What does a CFO adviser do for a dental practice?
A CFO adviser helps you use your financial information to make better business decisions. That can include profitability, cash flow, forecasting, acquisitions, funding, group structure, investment decisions and longer-term growth or exit planning.
The level of support depends on the size and complexity of your dental business.
Which Growth Advisory tier is right for me?
It depends on the size of your business and the decisions you need help with.
Tier 1 is designed for owners who want focused strategic input without an ongoing CFO relationship. Tier 2 introduces regular financial oversight and CFO reviews. Tier 3 is aimed at groups actively growing or acquiring practices, while Tier 4 provides more intensive board-level support for larger groups, DSOs and PE-backed businesses.
Book a free consultation and we can help you determine which level is appropriate.
Do I need to use Samera as my accountant?
Not for Tier 1. You can keep your existing accountant and use Samera for strategic advice when required.
Tiers 2, 3 and 4 require Samera to manage your accounting so that the advisory team has consistent, up-to-date financial information to work from.
Can I move between tiers as my dental group grows?
Yes. The service is designed to scale with the business.
You may start with occasional strategic support and move into regular CFO involvement as you add practices, make acquisitions, take on additional debt or bring investors into the business.
Can you help us buy and finance additional dental practices?
Yes. For growing groups, our advisory work can include acquisition modelling, assessing deals, cash flow forecasting, debt capacity and funding strategy.
Where external finance is required, the advisory team can work alongside Samera Finance to arrange acquisition or growth funding.
What is the difference between the free consultation and the Growth Strategy Session?
The free consultation is an initial conversation to understand your business, what you are trying to achieve and whether Samera’s Growth Advisory service is appropriate.
The Growth Strategy Session is a paid strategic review with Arun Mehra FCA. It involves a deeper review of the business and provides specific recommendations and priorities for what you should do next.
Can you help us prepare the business for investment or an eventual sale?
Yes. Growth Advisory can help you improve financial performance, strengthen reporting, reduce founder dependency, prepare for investors and understand how current decisions affect the future value of the group.
When a sale becomes a defined objective, more detailed exit preparation can be handled through Samera’s Practice Exit Accelerator.
Do you know how to build your own dental group? In this webinar we take a look at exactly that.
Thinking About Growing Your Dental Business?
Whether you are looking to improve performance in your current practice, acquire additional sites or build a larger dental group, an early conversation can help you understand what the next stage should look like and what support you need to get there.
Samera has supported dental businesses since 2002, and we have started, grown and sold practices ourselves. We can help you make better financial decisions, plan growth properly and build the structure needed to scale with confidence.
Free, no-obligation initial consultation. Book a call at a time that suits you.
Build a more profitable, better-managed and stronger dental practice
Samera helps dental practice owners and groups understand what is holding back growth, build stronger financial systems, make better decisions from their numbers and use technology to grow more efficiently.
From a one-off Growth Strategy Session through to financial infrastructure, ongoing CFO support and AI-powered automation, we can support you as the business becomes more complex.
Diagnose
Figure out what is holding you back, where the opportunities are and what you need to do next.
When a practice is busy but profits are not improving, or you know the business could be performing better but are not sure where to focus, the first step is understanding what is actually getting in the way.
We look across the financial and commercial side of the practice to identify where money is being lost, where the biggest opportunities are and which changes should be prioritised.
Who it’s for: Practice owners who know the business could be performing better, but are not sure where the biggest problems or opportunities are.
Growth Strategy Session
A one-off session with Arun Mehra to review your practice, identify the biggest opportunities and problems, and give you a clear, prioritised action plan within 48 hours.
As a dental practice or group grows, the finances become more complicated. You need better reporting, clearer KPIs and stronger financial controls so you can understand performance and make decisions with confidence.
We help put the financial structure in place so you can see what is happening across the business, spot problems earlier and manage growth without losing control of the numbers.
Who it’s for: Growing practices and dental groups that have outgrown basic accounts and spreadsheets and need better reporting, controls and financial visibility.
Financial Infrastructure
A structured project to build the reporting, forecasting, controls and financial systems your practice or group needs as it grows.
As your practice or group gets larger, the financial decisions become more frequent and more important. Profitability, acquisitions, debt, cash flow and group structure all need more active management than year-end accounts can provide.
We provide ongoing CFO support to help you understand performance, make better decisions and keep your growth plans financially workable.
Who it’s for: Practice owners and groups that need ongoing senior financial input to manage profitability, growth, acquisitions, funding and bigger strategic decisions.
CFO & Growth Advisory
Ongoing senior financial support for practice owners and dental groups, covering profitability, forecasting, acquisitions, funding, debt structure and strategic planning.
Use AI and automation to make growth easier to manage
As a practice or group grows, so does the amount of financial admin behind it. More associates, more invoices, more sites and more data can quickly mean more spreadsheets, more manual checking and less visibility.
We use technology, automation and AI to remove repetitive work, surface financial problems earlier and give you a clearer view of what is happening across the business.
Who it’s for: Practices and groups spending too much time on repetitive finance and admin tasks, or struggling to manage increasing volumes of data, invoices, associates and sites.
Clever Practice
Clever Practice helps automate day-to-day financial processes, improve visibility over performance and make a growing dental business easier to manage.
Price: From £100 + VAT per month per location. Samera accounting clients receive lower platform pricing. Groups of 5+ locations are priced by agreement.
If selling is part of your long-term plan, the work you do before going to market can materially affect the value of the business. Improving sustainable EBITDA, strengthening reporting, reducing risks and making the practice less dependent on you can all make the business more attractive to buyers.
Who it’s for: Practice owners who expect to sell in the next few years and want time to improve EBITDA, strengthen the business and address issues before going to market.
Dental Practice Exit Planning
A structured programme to improve profitability, strengthen the business and prepare it for sale before buyers begin their due diligence.
Exit Readiness Audit: £1,500 one-off Practice Exit Accelerator: £650 + VAT per month for 18 months
For larger dental groups and DSOs, build your own team in India for finance, payroll, reporting, compliance, data and other non-clinical operations.
Who we are
Who you’ll work with
Growing your practice often means working across strategy, finance, accountancy and technology, so you may work with different members of the Samera team depending on what the business needs.
Works with practice owners on growth strategy, profitability, financial performance and the bigger commercial decisions involved in building a stronger dental business.
Growth strategy and profitability
Growth Strategy Sessions
Financial infrastructure and management reporting
CFO and strategic finance support
Preparing a practice or group for growth or eventual exit
Praju helps dental practices and groups use Clever Practice, AI and automation to reduce manual work, improve financial visibility and make day-to-day operations easier to manage.
Clever Practice AI and automation for dental practices and groups
Associate pay automation
Automating repetitive finance and admin processes
Improving visibility over financial and operational data
Using technology to make a growing practice easier to manage
Samera has worked with dentists since 2002, but our experience goes beyond advising from the sidelines. We have also started, grown and sold dental practices ourselves through The Neem Tree dental group.
That gives you a team that understands both the numbers and what it is actually like to own and grow a dental business.
Dental specialists since 2002
We have spent more than two decades working with dentists, practice owners and dental groups.
We have built a dental group ourselves
We have built our own successful dental group. The advice we give has been developed through 20+ years of hands-on experience.
Strategy, finance and accountancy together
Instead of using separate advisors, our team combines experience in accounts, finance, business growth and practice ownership.
Technology built for dental businesses
Through Clever Practice, we can also help automate the finance and admin processes that become harder to manage as a business grows.
Support from one practice to a dental group
The level of support we provide can change as the business becomes larger and the financial decisions become more complex.
A busy private practice was growing patient numbers but profitability was falling. Better reporting helped identify unprofitable associates, rising costs and pricing issues, with performance improving within six months.
Build better financial systems across a dental group
A 25+ surgery dental group standardised its accounting and reporting, creating clearer financial information across the business and cutting routine accounting time by 80%.
A practice owner reduced their clinical time to one day a week while strengthening the business and preparing it for sale, ultimately achieving above-average sale multiples.
… the experienced, knowledgeable and approachable Samera team presented a comprehensive overview of group dentistry – from marketing and growth at practice level, to structure and exit at group level. The all-encompassing team were able to advise candidly on all aspects of this journey. Would highly recommend!
AJ – 5 Stars
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them in a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment.
Saijel Kachhala – 5 Stars
Arun Mehra and his friendly team helped and advised me in all matters of accountancy, raising finance, payroll, furlough support and general business advice. The whole teams collective vast experience and knowledge in all business matters and dentistry is invaluable when you are running any type or size of business.
Antimos Ouzounoglou – 5 Stars
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh Juneja – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with – would thoroughly recommend.
Peter Grimes – 5 Stars
Common questions about growing a dental practice with Samera
I’m not sure what is holding back the growth of my practice – which service should I use?
If you want to grow your dental practice but you’re not sure what is holding you back, start with the Growth Strategy Session. It is a one-off review with Arun designed to identify the biggest problems and opportunities in your business and give you a prioritised action plan for what to tackle first.
What is the difference between Financial Infrastructure and CFO & Growth Advisory?
Financial Infrastructure builds the reporting, controls and financial systems you need, while CFO & Growth Advisory provides ongoing senior financial support once those foundations are in place.
You may need one or both depending on the size and complexity of your practice or group.
Do I need to own a dental group to use these services?
No. We work with individual practice owners as well as multi-site dental groups and DSOs. The right level of support depends on the complexity of your business and the decisions you are making, not simply how many practices you own.
Can Samera help me improve the profitability of my dental practice?
Yes. We can help you understand where profitability is being lost and identify opportunities to improve margins, fees, costs, associate performance, cash flow and sustainable EBITDA.
The right starting point will depend on how much financial information and reporting you already have in place.
Can you help me grow by buying more dental practices?
Yes. Samera can support the financial side of acquisition-led growth, including acquisition finance, financial due diligence, modelling, dental practice mergers, group accountancy and ongoing CFO support.
We can also help you understand how a potential acquisition will affect cash flow, debt and the wider financial position of your group.
How does Clever Practice help a growing dental business?
Clever Practice uses our software, automation and AI built in-house by Samera to reduce manual financial and administrative work and give you better visibility over your business.
It can help automate processes such as associate pay and accounts payable, identify financial issues earlier and make increasing volumes of data easier to manage as your practice or group grows.
Can Samera help me increase the value of my practice before I sell?
Yes. Our Dental Practice Exit Planning service focuses on strengthening the business before it goes to market.
That can include improving sustainable EBITDA, strengthening financial reporting, reducing risks, improving systems and making the business less dependent on the owner.
Do I need to use Samera for my accounts to use the growth services?
Not for every service. You can use the Growth Strategy Session and other one-off strategic services while keeping your existing accountant. However, our ongoing CFO & Growth Advisory retainers require Samera to manage your accounts so that the advisory team is working from accurate, up-to-date financial information.
How much does Samera’s dental practice growth support cost?
The cost depends on the type and level of support you need. A Growth Strategy Session costs £500 + VAT. Ongoing CFO & Growth Advisory starts from £1,500 + VAT per month, with higher tiers for larger groups requiring more frequent and senior-level support. Financial Infrastructure and other projects are priced according to scope and complexity.
We will explain the cost before you commit to any service.
Sixty minutes that tell you where the practice is leaking value
The growth strategy session is a paid diagnostic. You spend an hour with Arun Mehra going through your practice the way an owner does, not the way a textbook does, and you leave with a prioritised plan for the things that will move the numbers most.
It is the lowest-commitment way into the Samera growth advisory. Most owners use it to scope what is possible before they commit to anything ongoing. If the session points to work worth doing, that work usually continues through Samera CFO and Growth Advisory, the monthly retainer the session sits in front of. If it does not, you still leave with a plan you can act on yourself.
This is not a sales call. It is a strategy session. You leave with a plan, not a pitch.
What you get
What is included in your session
A 60-minute session with Arun Mehra – dental practice owner, chartered accountant and CEO of Samera. Not a junior consultant reading from a playbook.
A deep-dive into your practice – performance, associate economics and the specific things blocking growth in your business.
A clear, prioritised action plan – tailored to your practice, ordered by what moves the numbers fastest.
Practical advice across the levers that matter – NHS versus private mix, pricing, tax efficiency and practice finance.
A written summary of recommendations – sent within 48 hours of the session, so you keep the plan, not just the conversation.
What we look at
Four areas, one hour, your whole practice
The session is structured around the four areas where dental practices most often leak value. We move through as many as are relevant to you in the time we have, and the written follow-up covers the rest.
Revenue and the NHS/private mix
Where your income actually comes from, how your NHS and private mix is performing, and where pricing or treatment mix is leaving money on the table. This is usually the fastest lever.
Costs and spending
A look at where the money goes – consumables, lab fees, staffing, utilities, IT. Our Samera Alliance buying group gives members access to discounted rates across most of what a practice buys, and the session flags where that would help.
Debt and practice finance
Your current borrowing and repayment terms, and whether they are still the right ones. Our in-house brokers at Samera Finance restructure and refinance practice debt where the numbers justify a move – and tell you honestly when they do not.
Accounts, tax and structure
Whether your accounts are structured to save you time and tax, whether you are claiming everything you should, and whether the way you are set up still fits where the practice is heading. For the detail, see tax planning for dentists.
Six signs
Six signs your practice would benefit from a session
The chair is full but the bank balance is not growing.
You could not say which associates or treatments actually make you money.
Your NHS income feels flat and you are not sure whether to shift the private mix.
Your costs have crept up and you do not know where the money is going.
Your loan is a few years old and you have never checked whether the terms still stack up.
Your accountant files your return but never tells you how to grow.
Who this is for
Built for practice owners who know it could be doing better
You are a dental practice owner, single site or group, who knows the practice could be performing better. Maybe associate retention is a struggle, your NHS income feels flat, your accountant does not understand dentistry, or you are thinking about buying a second practice and want someone who has done it to pressure-test the plan.
Single-site practice owners
Multi-site owners and groups
Owners with flat or declining NHS income
Owners struggling with associate retention or economics
Owners whose accountant does not specialise in dentistry
Owners considering a second practice or an acquisition
Investment
£500 plus VAT, credited in full if you become a client
Price: £500 + VAT
The credit: If you go on to engage Samera for any of our services – accounting, tax planning, practice finance or Samera AI – your session fee is credited in full against your first invoice.
The window: Session credit is redeemable within 90 days of your strategy session.
A note on price
We are not the cheapest. We are the best. You are getting an hour with a dental practice owner, qualified accountant and the founder of the UK’s leading dental finance practice, not a junior consultant reading from a playbook. Most clients tell us it is the best £500 they have spent on their business.
Who you’ll spend the hour with
CEO and Founder, Samera
Most advisors tell you what to do with your dental practice. I actually own one.
My wife Smita and I run The Neem Tree Dental Group across two sites. I also founded Samera, the UK’s leading dental accounting and finance practice, and built Samera.ai, our platform that automates associate pay calculations for dental groups.
I’ve worked with hundreds of dental practices over 25 years. I’ve run 30+ Setting Up in Practice Bootcamps. And I’ve been where you are now – sitting in the practice wondering why the chair is full but the bank account isn’t growing.
Client reviews
With Samera since 2008 when we bought our first practice. Their knowledge is second to none, not least because they own their own dental practices. Whether you are setting up from scratch or acquiring, they have been there on raising finance, team issues, tax, leadership and vision, marketing and buying groups.
Dr Arj K, practice owner, Warwickshire – 5 Stars
Arun Mehra and his team have advised me on accountancy, raising finance, payroll and general business. They help and inspire you to think of the big picture and reach goals you thought were not possible. Always willing to guide, help and support.
Antimos Ouzounoglou, practice owner – 5 Stars
Arun, Natasha and the whole team at Samera have provided outstanding service over a number of years. They are experts, friendly and easy to deal with. Would thoroughly recommend.
Peter Grimes, practice owner – 5 Stars
Who you’ll work with
This one is Arun
The growth strategy session is delivered by Arun personally. There is no team card grid on this page – the session is the hour with him. The application below comes to him directly.
Apply for your growth strategy session
Apply below. We review every enquiry personally, because we are selective about who we work with.
£500 plus VAT for a 60-minute session with Arun Mehra, including a written action plan within 48 hours. If you go on to engage Samera for any service, the fee is credited in full against your first invoice, redeemable within 90 days of the session.
Is this a sales call?
No. It is a paid strategy session. You leave with a prioritised action plan tailored to your practice, whether or not you go on to work with us further. There is no obligation to take anything beyond the session.
What happens after the session?
You receive a written summary of the recommendations within 48 hours. If the work points to ongoing support, that usually continues through Samera Growth Advisory, the monthly retainer the session sits in front of. If it does not, you keep the plan and can act on it yourself.
Who delivers the session?
Arun Mehra personally – dental practice owner, chartered accountant and founder of Samera. Not a junior consultant. The application comes to him directly.
Is the session right for an associate, or only for owners?
It is built for practice owners, single site or group. If you are a self-employed associate, our accounts for dental associates packages are the better fit.
How is this different from Growth Advisory?
The strategy session is a one-off £500 diagnostic – an hour and a written plan. Growth Advisory is the ongoing monthly retainer that delivers against a plan over time. The session is how most owners decide whether the retainer is worth it. Infrastructure, fee review and finance are the specialist pieces that get pulled in as the work develops.
The best £500 most owners say they have spent on the business
Apply for your growth strategy session. An hour with Arun, a written plan in 48 hours, and the fee credited back if you go on to work with us.
We build your dental group a finance function that earns the valuation it deserves
Financial infrastructure is a build. We take over the accounting across your group and construct the reporting that makes your numbers trustworthy: clean monthly accounts for every site and the group as a whole, an EBITDA figure you can defend line by line, cash flow you can forecast, and the reporting packs a lender or buyer expects to see.
It exists because a strong dental group can still get a weak offer. A buyer or lender who cannot quickly verify your performance discounts what they cannot trust – and that discount comes straight off your valuation or your borrowing terms. We close that gap before a sale or a raise forces the issue, so the figures in the data room match the quality of the business behind them.
This is the build, one of Samera’s growth services, and it helps to be clear how it sits next to the others. Financial Infrastructure is the systems – a one-off build that leaves you owning a finance function you can trust. Growth Advisory is the relationship – an ongoing monthly retainer where the team acts as your financial leadership. Exit Planning is the event – an 18-month programme to get one practice ready to sell. They work well together, and many groups build the infrastructure first then keep Advisory running on top of it, but they are three different jobs. This page is the first one.
What we deliver
Five areas of financial infrastructure that matter to lenders and buyers
01 – Standardised group finance foundations
A group-wide chart of accounts, tracking categories, monthly close routines and bookkeeping standards applied consistently across every entity and site. Without this, management accounts from different practices cannot be consolidated meaningfully and EBITDA cannot be normalised reliably.
Group-wide chart of accounts designed for dental group reporting
Tracking categories that allow site-level and clinician-level analysis
Monthly close process that produces figures within five working days
Xero configuration across all entities to a consistent standard
02 – Fast, accurate management accounts
Site-level P&L, group consolidated P&L, balance sheet, budget vs actual, cash flow – delivered monthly, not quarterly. Numbers a lender or investor can trust and that arrive quickly enough to still be relevant.
Site-level profit and loss – revenue, direct costs, gross margin, EBITDA per site
Group consolidated P&L eliminating inter-company transactions
Balance sheet reconciled to bank and cash each month
Budget vs actual with variance commentary
KPIs that matter to a dental group: revenue per UDA, profit per clinician, chair utilisation, associate pay as a percentage of revenue
03 – EBITDA normalisation that withstands diligence
A buyer pays a multiple of EBITDA. The difference between a poorly normalised number and a properly evidenced one can be worth hundreds of thousands of pounds at exit. We build a normalisation framework, evidence packs for every add-back, and a clear bridge from statutory accounts to management accounts to the EBITDA figure you present.
Normalisation framework applied consistently across the group
Evidence packs for every add-back a buyer or investor will question
Reconciliation bridge from statutory to management accounts to EBITDA
Correct treatment of owner drawings, one-off costs and related-party charges
Associate pay, payroll and lab costs allocated correctly across sites
04 – Cash flow, forecasting and decision-grade insight
Accurate cash flow visibility across the group – what happened last month and what is coming in the next thirteen weeks. Scenario modelling for acquisitions, refinancing and restructuring. The working capital visibility that prevents surprises.
13-week rolling cash flow forecast updated weekly
Operating budget for the group with site-level detail
Scenario modelling for acquisitions, new sites, staffing changes
Cash flow stress testing for covenant compliance and debt servicing
05 – Capital strategy built for growth
Debt capacity analysis, lender and investor reporting packs built to the standard that commercial banks and PE firms expect, and acquisition funding planning that aligns the financial model with the lending application.
Debt capacity analysis based on actual group EBITDA and cash generation
Lender reporting packs formatted for specialist dental lenders
Investor reporting for PE sponsors or minority shareholders
Acquisition funding planning – financial model and lender pack aligned
Covenant monitoring and early warning when ratios are under pressure
What you get
The deliverables you end up owning
This is a build, so it produces things you keep. By the end of the engagement your group owns a defined set of assets – the finance function itself, not a folder of advice:
A group finance blueprint – the processes, policies and reporting cadence written down
A standardised reporting pack covering every site and the consolidated group
An EBITDA definition and normalisation framework with the add-back rules set
A month-end close checklist and timetable
A rolling forecast model and the cash flow forecasting rhythm to run it
A diligence-ready finance folder structure with evidence packs for add-backs
Executive dashboard requirements – what to track and how performance is attributed
The test
Can your group answer these questions clearly?
These are the questions a lender, PE firm or strategic buyer will ask when they examine your group. Any that cannot be answered quickly and with evidence is where the infrastructure work needs to start.
Diligence questions your group must be able to answer
Is EBITDA consistent month to month – or smoothed by timing?
Can you reconcile management accounts to cash, bank and balance sheet?
Can you split performance by site, clinician and treatment type?
Are associate pay, payroll and lab costs allocated correctly?
Can you defend your add-backs with evidence?
Is there a clear bridge from statutory accounts to management EBITDA?
Who this is for
Three types of dental group that need this work
Founder-led groups preparing for investment or exit
Groups that have grown organically but whose financial reporting has not kept pace. The business is strong – the numbers just do not show it clearly enough yet.
PE-backed groups integrating acquisitions
Groups under institutional ownership that need to integrate acquired practices quickly, produce investor-grade reporting and build toward a secondary exit at a strong multiple.
International DSOs entering the UK market
Overseas dental groups establishing UK operations who need compliant, investor-grade financial infrastructure from the ground up, with local expertise in UK dental finance.
How it works
Four stages from where you are to where you need to be
1. Diagnose the truth
We start by understanding the current state of your financial reporting – what exists, what is reliable, and where the gaps are. Most groups are further from investor-grade than they expect. Knowing the gap precisely is where the work begins.
2. Build the foundations
Setting up the chart of accounts, tracking categories, Xero configuration and monthly close process across every entity. This typically takes two to three months and produces the first reliable set of management accounts at the end of it.
3. Produce investor-grade reporting
Once the foundations are in place, we build the EBITDA normalisation framework, the evidence packs for add-backs, the consolidated group reporting pack and the cash flow forecasting model – the output that lenders and investors will examine.
4. Drive performance and capital readiness
Ongoing monthly reporting, budget vs actual, KPI tracking and capital strategy as the group grows. The infrastructure generates the insight that drives better decisions and keeps the group ready for its next capital event.
Delivery model
Senior UK oversight, scalable execution
The work is led and signed off in the UK, with execution scaled through our UK and India operations. For a group adding sites, that combination is the point: senior oversight on the numbers that matter, plus the capacity to keep monthly reporting consistent and on time as the entity count grows.
Consistent monthly reporting at scale, however many sites you run
Faster turnaround without dropping quality
A team that expands as your group does
A structure built for multi-entity, multi-site complexity
Why Samera
Dental-specific finance, run by people who own dental practices
This is not generic finance consulting. It is dental-specific financial infrastructure built for scale, value and exit readiness – and it is built by a team that runs its own dental group and has sat on the institutional side of the table.
We own dental groups ourselves
Samera owns and runs The Neem Tree Dental Group. The EBITDA decisions, the add-back arguments, the lender conversations – we have had them on our own balance sheet, not just advised on someone else’s.
Institutional financial leadership
Arun Mehra FCA leads the work. Fellow of the ICAEW, former Vice President at Bank of America, with senior prior roles at PwC and Credit Suisse. The standard we build your numbers to is the standard institutional buyers and lenders apply, because that is the world the framework comes from.
Client reviews
What practice owners say
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them in a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment.
Saijel Kachhala – 5 Stars
I have nothing but praise for Samera. I had a dental sale which lasted 2 years due to COVID. An extremely stressful experience. Throughout the whole process Samera, and in particular Arun, were totally amazing. There were a few occasions that the sale almost never went ahead. Samera were absolutely pivotal in ensuring that things progressed till completion.
Qazafi Khalil – 5 Stars
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh Juneja – 5 Stars
Who you’ll work with
Speak to the financial infrastructure team
Book a free, no-obligation call directly with the team member whose work matches what you need.
What is financial infrastructure for a dental group?
Financial infrastructure is the set of systems, processes and reporting frameworks that allow a dental group to track performance accurately, produce numbers that hold up under scrutiny, and make capital decisions with confidence. It includes the chart of accounts, management reporting, EBITDA normalisation framework and cash flow visibility. Most growing groups have the ambition right. The infrastructure is what makes that ambition legible to a lender, investor or buyer.
How is this different from Growth Advisory and Exit Planning?
Financial Infrastructure is a build – we construct your group’s accounting and reporting so the numbers are trustworthy, and you end up owning that finance function. Growth Advisory is an ongoing monthly retainer where the team provides financial leadership and advice as you run and grow. Exit Planning is a time-boxed 18-month programme to get one practice ready to sell. Infrastructure is the systems, Advisory is the relationship, Exit Planning is the event. They work well together: many groups build the infrastructure first, keep Advisory running on top, and bring in Exit Planning when a sale comes into view.
Why do dental groups lose value when they try to sell or raise investment?
Most DSOs lose value not because the underlying business is poor but because the numbers do not hold up when a lender or buyer examines them closely. Common problems include EBITDA that cannot be reconciled to management accounts, add-backs without evidence, site-level performance that cannot be separated from group performance, and cash flow forecasts not built on real data. A buyer who cannot trust the numbers will reduce their offer or walk away.
What is EBITDA normalisation and why does it matter?
EBITDA normalisation adjusts reported earnings to reflect the true underlying performance of the group – removing one-off costs, correctly categorising owner drawings, and applying consistent treatment of add-backs. A buyer pays a multiple of EBITDA, so the difference between a poorly normalised number and a properly evidenced one can be worth hundreds of thousands of pounds at exit. Every add-back needs an evidence pack that a buyer’s adviser cannot pick apart in diligence.
How long does it take to build proper financial infrastructure?
For most dental groups, the foundation work takes three to six months – setting up the chart of accounts, cleaning historical data, establishing the monthly close process and producing the first reliable set of management accounts. Investor-grade reporting typically follows within six to twelve months. Groups that leave this until they are in active sale discussions rarely have enough time to do it properly.
Do I need to move my accounting to Samera to use this service?
Yes. The financial infrastructure work requires us to control the accounting and bookkeeping across your group. We cannot build reliable reporting on numbers prepared elsewhere – the systems need to be set up correctly from the start. See our accounts for dental groups page for detail on what that relationship looks like.
Find out where your group’s financial infrastructure stands
Book a call with Arun. We will look at your current reporting, identify the gaps, and tell you honestly what it would take to get the numbers to a standard that holds up under scrutiny.
Owning a dental practice brings a different set of financial responsibilities
Running a dental practice means managing the finances of a business, not just your own income and tax. You have payroll, corporation tax, mixed VAT, monthly associate pay and management accounts. You may also need to deal with NHS contract income, UDAs and private income.
A specialist dental practice accountant should understand how those areas fit together and how they affect the profitability and cash flow of the practice, not simply prepare year-end accounts.
Samera has worked with dental practice owners since 2002 and also owns and operates The Neem Tree Dental Group, so our advice is grounded in first-hand experience of running practices ourselves.
We work with:
First-time and established practice owners
NHS practices
Private practices
Mixed NHS and private practices
Newly bought or recently opened practices
Practices preparing for growth or eventual sale
Packages
Choose the level of support that fits your practice
All packages are fixed-fee plus VAT. Start with the level of support that suits your practice now and move up as your needs grow.
For newer practices
Kick-Start (Basic)
From £500/month + VAT
For start-up and newly established dental practices that need core accounting, reporting and compliance support.
Optional add-ons – available on Kick-Start and Grow
Operational
Monthly management accounts (Kick-Start only)
Supplier payment run (Kick-Start only)
Making Tax Digital for Income Tax (where applicable)
Staff payroll and pension administration
Associate pay calculations
VAT returns and mixed VAT work
Standard financial ratio analysis
Sector-specific KPIs for dental practices
Advanced tax estimation and planning
Initial system health check and data clean-up (Kick-Start only)
Strategic
Virtual Finance Director (FD) services
Chair time revenue analysis
Treatment mix profitability review
Pricing benchmark analysis
Practice valuation support
Cash flow analysis and 12-month forecasting
NHS UDA analysis and planning
Profit per clinician reporting
Exit and succession planning
Cost benchmarking and overhead analysis
Financial training, workshops or 1-to-1
Run more than one practice? Our Dental Group accountancy packages are built specifically for multi-site businesses and more complex group structures.
Not sure which package is right for your practice? Book a free 30-minute call and we’ll recommend the best starting point based on your current setup, practice size and the level of support you need.
Who you’ll work with
Speak to our dental accountancy team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Accountancy expertise informed by running dental practices ourselves
We own dental practices ourselves
Through The Neem Tree Dental Group, we deal with many of the same issues our clients face: staffing, associate pay, suppliers, pricing, overheads and day-to-day financial decisions. That first-hand experience helps us give advice that is grounded in how dental practices actually operate.
We help you run the practice
Year-end accounts tell you what happened. Good management accounts should help you understand what is happening now – where revenue is changing, where costs are rising and where profitability is being won or lost. We focus on giving you financial information you can actually use to run the practice.
We understand the numbers behind dentistry
We have specialised in dentistry since 2002. UDA performance and NHS contract income, private treatment, associate pay, payroll and laboratory costs all affect the financial performance of a dental practice. We understand how those areas fit together and what they mean for profitability, rather than treating your practice like a generic small business.
We support your next big move
Owning a practice rarely stands still. You may want to expand, buy another practice, invest in new equipment, refinance or eventually prepare for sale. Because Samera supports dentists with accountancy, finance, acquisitions, growth and practice sales, we can help you understand the financial impact of those decisions and plan for what comes next.
Changing accountants does not need to disrupt the running of your practice. We manage the handover and make sure your records, systems and upcoming deadlines are understood before we take over.
We review your current setup: We look at how your practice is structured, the accounting systems you use, your reporting needs and any services such as payroll, associate pay or VAT.
We contact your existing accountant: We arrange the professional handover directly and request the accounting records, tax information and other documents we need.
We get your accounts and systems set up: We review the information received, identify anything that needs attention and set up the bookkeeping, reporting and other services included in your package.
We take over the ongoing work: Once the handover is complete, your Samera team manages the accounts, tax and reporting covered by your package, with additional support available as your practice develops.
Client reviews
What our clients say about working with Samera
I am a dentist setting up my own private dental practice and Samera have been a great help as my accountants, giving lots of advice, especially in regards to all the complicated financial matters and tax … I have also attended the Samera ‘setting up a dental practice’ course and would definitely recommend this to friends and colleagues.
Imran, Dental practice owner – 5 Stars
Great team Honest valuable advice Sound knowledge of the dental Industry Thank you
J, Dentist – 5 Stars
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K
Samera’s full accountancy service, covering associates, practice owners and dental groups with specialist support across accounts, tax, reporting and financial management.
Compare Sole Trader, Partnership, and Limited Company structures for your dental practice. Learn how to minimise personal risk and maximise tax efficiency as you grow.
Payroll, PAYE and workplace pension administration for dental practices, helping keep staff payments, HMRC reporting and pension obligations accurate and up to date.
Reduce spreadsheet work by automating associate pay calculations using practice-management and accounting data, including agreed pay rules, deductions and adjustments.
Separate support with digital record keeping, Xero setup and quarterly MTD submissions for sole traders who fall within Making Tax Digital for Income Tax.
Independent financial analysis when buying a dental practice, helping you understand the numbers, identify risks and challenge assumptions before you complete the deal.
Specialist accountancy for owners moving beyond a single practice, including multi-site reporting and more complex support for groups with multiple legal entities.
Beyond accountancy
Looking to grow your dental practice?
If your priorities go beyond day-to-day accountancy, Samera can also help with the financial decisions that come with growing, funding or preparing a practice for its next stage.
Clever Performance: see profitability, EBITDA and clinician performance more clearly.
Clever Pay: automate monthly associate pay and reduce spreadsheet work.
Clever Growth: identify missed revenue, outstanding treatment and unused capacity.
Growth Strategy Session: A focused review of your practice finances, performance and growth opportunities.
CFO & Growth Advisory: Ongoing financial and strategic support for owners looking to grow more deliberately.
Fee Review: Review your fees, margins and pricing to identify where profitability can improve.
Cash Flow Forecasting: Understand future cash requirements and plan for investment, growth and tax.
Dental Practice Finance: Funding support for acquisitions, equipment, refurbishments and expansion.
Corporation Tax, the director’s loan account, VAT exemption, and capital allowances – the tax obligations that come with running a dental practice as a limited company.
Compare Sole Trader, Partnership, and Limited Company structures for your dental practice. Learn how to minimise personal risk and maximise tax efficiency as you grow.
Poor record-keeping, missed deadlines, mixed finances, wrong employment status – the 11 accounting and tax mistakes that cost UK dental practices the most.
Check out more dental accounting guides, articles and webinars in our Learning Center.
Frequently asked questions
Dental practice owner accounts FAQs
How much does an accountant cost for a dental practice?
Samera’s Kick-Start package starts from £500/month + VAT and the Grow package from £650/month + VAT. The right package depends on your practice size, transaction volumes, reporting requirements and any additional services such as payroll, associate pay or VAT. Dental group accountancy starts from £950/month + VAT for eligible single-entity groups, with more complex structures priced separately.
What is the difference between a dental accountant and a general accountant for a practice owner?
A specialist dental accountant understands how dental practices actually operate, including associate pay, NHS and private income, lab costs, mixed VAT, payroll and the financial benchmarks that matter in dentistry. That context makes it easier to spot issues and give advice that goes beyond preparing year-end accounts.
Is it worth switching accountants for my dental practice?
It may be worth switching if you are only receiving year-end accounts and tax returns, your reporting is consistently late, or you are not getting enough financial insight to help you run the practice. A good accountant should give you clear, current information and be available when financial decisions need to be made.
Does my dental practice need management accounts?
For most established practices, management accounts are valuable because annual accounts arrive too late to help with day-to-day decisions. Monthly or quarterly management accounts can show how revenue, costs and profitability are changing while there is still time to act.
Samera provides quarterly management accounts with Kick-Start and monthly management accounts with Grow.
Can Samera help if I am thinking about selling my practice?
Yes. Good preparation often starts well before a practice goes to market. We can help you understand profitability, improve the quality of your financial reporting, review areas that may affect value and prepare the financial information a buyer is likely to examine.
Samera also provides separate dental practice valuation and practice sales services when you are ready to move towards a transaction.
How long does it take to switch my practice accounts to Samera?
The timing depends on your current accountant, how quickly records can be transferred and the complexity of your practice. Samera handles the professional handover with your previous accountant and then sets up your bookkeeping, reporting and accountancy systems so the transition is as straightforward as possible.
Do you work with NHS, private and mixed dental practices?
Yes. We work with NHS, private and mixed dental practices and understand that the way income is earned, monitored and reported differs between them.
For NHS practices, this can include NHS contract income, UDA performance and potential clawback. Private and mixed practices may have several different treatment and income streams that need to be reflected clearly in the accounts and management reporting.
Speak to an accountant who actually understands running a dental practice
Book a free 30-minute call with Natasha or the team. We’ll review your current setup, explain where we think improvements can be made and give you a clear picture of what working with Samera would cost.
Company management for every stage of your dental career
Whether you are an associate considering whether to incorporate, a practice owner managing an existing limited company, or a group director overseeing multiple legal entities, the corporate compliance requirements are ongoing and carry real consequences if they are missed.
Company management runs alongside our dental accountancy service – keeping limited company filings and statutory obligations current.
Dental associates – Thinking about setting up a limited company
Honest incorporation assessment – is it right for you?
Company formation and setup
Registered office service
Ongoing company secretarial
NHS pension implications before you decide
Practice owners and groups – Managing existing company structures
Annual Companies House filings
Confirmation statements
Shares transfers and shareholder registers
Dividend vouchers
Director loan account management
Multi-entity group structure management
What we handle
A complete company management service for dental companies
Incorporation assessment
An honest review of whether incorporating makes financial sense for your specific situation – income level, pension position and personal circumstances all considered.
Company formation
Setting up your limited company correctly from the start, including the right structure, share classes and articles of association for a dental company.
Company secretarial
Annual confirmation statements, statutory filings, maintenance of statutory registers and Companies House compliance throughout the year.
Registered office service
Use Samera’s address as your company’s registered office, keeping your personal address off the public record.
Shares transfers
Managing the transfer of shares between shareholders, including stock transfer forms and updating the share register.
Shareholder registers and minutes
Maintaining your company’s statutory registers and creating records of shareholder and director meetings.
Dividend vouchers
Preparing compliant dividend vouchers and board minutes to support dividend payments throughout the year.
Winding up of companies and LLPs
Managing the formal dissolution of a limited company or LLP, including striking off applications and final accounts.
Incorporation
Should I incorporate as a dental associate? An honest answer.
Incorporation – setting up a limited company through which you operate – is one of the most common questions we get from dental associates and practice owners. The honest answer is: it depends. For some dentists it saves significant tax. For others the costs outweigh the benefits. Getting this wrong in either direction costs money.
The decision depends on your income level, how you intend to extract profit, your NHS pension position, and your plans for the next five years. We assess all of these as part of our incorporation review before giving a recommendation. We will only recommend incorporation if the numbers genuinely support it for your specific situation.
Potential advantages
Corporation tax is lower than higher-rate income tax
Profit extraction via salary and dividends can reduce overall tax
Retained profits can be left in the company and invested
Limited liability protection
Can be tax-efficient for practice ownership
Potential disadvantages
Additional compliance costs – accountancy, Companies House
More complex administration throughout the year
NHS pension complications for associates
HMRC scrutiny of dental associate limited companies
Not always cost-effective below certain income levels
NHS pension – critical for associates. Associates considering incorporation must understand that the NHS will not pay NHS pension contributions to associates who have incorporated into a limited company. For associates with significant NHS income, this can outweigh the tax savings entirely. We review this as part of every incorporation assessment.
For a full explanation of how incorporation works as a tax planning strategy and when it makes financial sense, see our tax planning for dentists page.
Speak to the team
Book a free, no-obligation call directly with the team member whose work matches what you need.
At what income level does incorporation make sense for a dental associate?
As a general rule, incorporation starts to make financial sense for associates earning above approximately £50,000-£60,000 per year in self-employed profits, but this is not a fixed threshold. Your NHS pension position, how you intend to use retained profits and your personal tax situation all affect the calculation significantly. We run the numbers for your specific situation before giving a recommendation – book a call with Natasha to discuss.
Can I incorporate if I do NHS work?
Yes, but with an important caveat. The NHS will not pay NHS pension contributions to associates who operate through a limited company. For associates with significant NHS income and NHS pension entitlements, this loss of pension contributions can outweigh the tax savings from incorporation considerably. We assess this as a core part of every incorporation review for associates with NHS contracts.
What does company secretarial actually involve?
Company secretarial covers the ongoing statutory compliance requirements of running a limited company – filing annual confirmation statements at Companies House, maintaining statutory registers, preparing minutes of director and shareholder meetings, and ensuring the company remains in good standing. Most dental practice owners are unaware of these requirements until something goes wrong. We handle all of it as part of our company management service.
What is a registered office service and do I need one?
Every limited company must have a registered office address on the public Companies House record. If you use your home address, it becomes publicly visible. Using Samera’s address as your registered office keeps your personal address private and ensures any correspondence from Companies House or HMRC is handled promptly by our team.
Can you help with the structure of a dental group with multiple entities?
Yes. Dental groups typically involve multiple legal entities – individual practice companies, a holding company, and sometimes a management services company. Getting the structure right from early in the group’s development is important for tax efficiency, asset protection and exit planning. Arun leads on multi-entity group structures. See our accounts for dental groups page or Samera Growth Advisory page for more detail.
Sole trader, partnership or limited company – the structural decision that sits behind every incorporation question, with the tax and personal liability trade-offs of each option.
The structural decisions involved in growing from a single limited company to a multi-entity group with a holding company.
Not sure whether to incorporate? Let us run the numbers.
Book a free 30-minute call with Natasha. We will look at your income, pension position and personal circumstances and give you an honest answer on whether a limited company makes sense for you.
Why dental associates need specialist accounts and tax advice
As a dental associate, your accounts are usually centred on your own earnings, expenses and tax rather than the finances of a dental practice.
That can include income from more than one practice, allowable dental expenses, Self Assessment and payments on account, NHS pension contributions and deciding whether incorporation makes financial sense. If you trade through a limited company, you also have company accounts, Corporation Tax and decisions around how you take money from the business.
We work with dental associates across the UK, including:
Newly qualified and experienced associates
NHS, private and mixed associates
Self-employed associates
Associates trading through a limited company
Associates considering practice ownership
Packages
Accounts & tax packages for dental associates
Fixed-fee packages for self-employed dental associates and associates trading through a limited company. Choose the package that matches how you work or book a call if you’re not sure what is right for you.
For self-employed associates
Self-employed associates
Associate Basic
From £650/year + VAT
For self-employed associates who need straightforward annual tax compliance and occasional support.
Preparation and submission of your Self-Assessment Tax Return
Review of allowable business expenses
Annual tax reminders, deadline tracking and payment reminders
Email support for general queries
Dedicated dental associate accountant
Self-employed associates
Associate Comprehensive
From £800/year + VAT
For self-employed associates who want proactive tax planning, incorporation advice and priority support.
Everything in Basic, plus:
Tax investigation cover
Tax planning advice, including guidance on allowable reliefs and how to reduce your tax liability
Not sure which package is right for you? Book a free 30-minute call and we will recommend the right level of support based on your income, expenses and where you are in your career.
Making Tax Digital: We’ll tell you if MTD applies to you. Ongoing MTD record-keeping and quarterly submissions are provided through our separate MTD service and are priced separately.
Coming soon
Keep track of your tax throughout the year
Tax is usually not deducted from self-employed associate income at source, which can make it difficult to know how much to set aside – particularly if you work across more than one practice.
Our Associate Tax Calculator works alongside your Samera accounts and tax service to give you a clearer view of your estimated tax position during the year.
Get a monthly tax summary sent to your phone
A clear update on your earnings and tax, sent straight to your phone.
Live estimates of all your tax obligations
Income Tax, Class 4 NI and Student Loan, worked out from your self-employment, employment and property income, not just a single figure.
See your effective and marginal tax rate
See how your estimated bill is calculated and what the next pound you earn could cost you.
Track all of your deductible expenses
Lab fees, mileage, subscriptions, CPD and indemnity, logged as you go.
Estimate what pension contributions could save you
See what an NHS Pension, SIPP or Gift Aid contribution saves you, in real time.
Your year-end figures already organised
Income, expenses and your tax position are already structured, so there is less to gather and your return is quicker to prepare.
The Associate Tax Calculator is designed to work alongside your Samera accounts and tax service, giving you a clearer view of your tax position between annual filings.
Existing Samera clients
Free
New clients
POA
If the practice you work at already uses Clever Practice for associate pay, our Associate Tax Calculator software updates automatically with no setup on your side. If not, you can enter your payment schedules directly.
Book a free call with Natasha or Charles to find out more.
Our Associate Tax Calculator software provides estimates only and is not a substitute for professional tax advice. For a full review of your tax position, speak to your Samera accountant.
Why Samera
Why associates choose Samera
We work with associates in our own practices
Through our own dental group, The Neem Tree, we work directly with associates and understand first-hand how associate pay, expenses and financial decisions work in practice.
We help you plan, not just file
We do more than prepare your tax return. We help you understand what to set aside, plan for upcoming tax payments and decide whether changes such as incorporation or pension contributions make sense for you.
Specialist dental accountants since 2002
We have worked with dentists since 2002, so our team is familiar with the tax and accounting issues dental associates face, including Self Assessment, allowable expenses, NHS pension contributions, payments on account and limited-company structures.
With you from associate to practice owner
If you later buy or start a practice, your accountant does not have to change with you. Samera can continue supporting you as your financial needs become more complex.
Talk to our accounts team: In a free 30-minute call, we’ll understand how you currently work, whether you are self-employed or trade through a limited company, and which package fits your needs.
We handle the handover: If you already have an accountant, we contact them directly and arrange the transfer of the records and information we need. You do not need to manage the handover yourself.
We get everything set up: We review the information received, set up the systems required for your package and make sure we have everything needed ahead of your next filing deadline.
Your support continues from there: Once the handover is complete, your Samera team takes care of the ongoing accounts and tax work included in your package, with additional tax planning and HMRC support where applicable.
Client reviews
What associate dentists say about working with Samera
As a busy dental associate, I have been using Samera Accounting services for over 7 years now and have found them to be highly professional, prompt in correspondence and … extremely helpful to any enquiries which I have had.
Alistair, Dentist – 5 Stars
…amazing helpful and never made me feel silly for the million questions I had, and was always very accessible. 19/20 was my first year with Samera and I wish I had come to them sooner!”
Abi, Dentist – 5 Stars
Used Samera business advisors for my self tax return form and they were amazing from start to finish. They made me understand every single step and made the process swift!
Remzie, Dentist – 5 Stars
I’ve had an outstanding experience with Samera, and I can’t recommend them enough! … incredibly professional, knowledgeable, and genuinely supportive throughout … attention to detail and ability to clearly explain complex financial matters has been a huge relief for me as a dentist managing both clinical work and business responsibilities.
An overview of dental accounting and tax, covering associates, practice owners and the key financial decisions dentists face.
Want to know more?
Frequently asked questions
How much does an accountant cost for a dental associate?
Our packages for self-employed dental associates start from £650 per year plus VAT. Packages for associates trading through a limited company start from £1,200 per year plus VAT. Fees are fixed according to the package and level of support you choose.
What is included in your accounting packages?
It depends on your package and whether you are self-employed or operate through a limited company. Services can include Self Assessment, allowable expense reviews, tax planning, company accounts, Corporation Tax, bookkeeping and HMRC support. We confirm exactly what is included before you sign up.
Do dental associates need a specialist accountant?
There is no requirement to use an accountant who specialises in dentistry, but working with one can be useful. Dental associates have particular issues around allowable expenses, NHS pensions, Self Assessment, incorporation and tax planning that an accountant familiar with the dental sector will encounter regularly.
I already have an accountant – is it worth switching?
That depends on the support you are currently receiving. If your accountant mainly prepares your tax return at year end but does not review expenses, discuss tax planning or consider whether incorporation could benefit you, there may be value in switching. We can review your current setup and explain whether Samera would offer anything different.
Should I incorporate as an associate dentist?
A limited company can make sense for some dental associates, but there is no single income level at which incorporation automatically becomes worthwhile. Your profits, how much income you withdraw, NHS pension position and wider circumstances all need to be considered. Where included in your package, we can compare the options and advise whether incorporation makes financial sense.
What expenses can I claim as a dentist?
Allowable expenses can include costs such as professional indemnity insurance, GDC fees, relevant CPD and training, professional subscriptions, qualifying travel and mileage, equipment and certain home-working costs. What you can claim depends on your circumstances, so we review your expenses to identify costs that may qualify for tax relief.
Does Making Tax Digital affect dental associates?
Making Tax Digital for Income Tax can apply to self-employed associate dentists based on their total qualifying income from self-employment and property. It has applied from April 2026 where qualifying income for 2024/25 was over £50,000, from April 2027 where 2025/26 qualifying income is over £30,000, and from April 2028 where 2026/27 qualifying income is over £20,000. If MTD applies to you, we can help you move onto our separate Making Tax Digital service. MTD record keeping and quarterly submissions are not included in the standard associate accountancy package and are priced separately.
How does the NHS pension affect my tax?
If you are an NHS associate dentist, your pension position can affect your wider tax planning and should be considered alongside your earnings and other income. The calculations can become more complex as your income increases, so we take your NHS pension position into account when reviewing your tax affairs.
Talk to a specialist dental associate accountant
Whether you are self-employed, trading through a limited company or thinking about switching accountants, we can help you understand which package and level of support fits your situation.
Accountancy that changes as your dental business changes
As specialist dental accountants, we support dentists at every stage of their career. An associate may need help with Self Assessment, allowable expenses, NHS pension contributions and whether to incorporate. A practice owner has to manage practice accounts, payroll, associate pay, NHS and private income and ongoing financial reporting. As a dental business grows into multiple sites or companies, group reporting, inter-company accounting and financial controls become increasingly important.
For dental associates
Associate
Associate Dentist Accounts Packages
From £650/year + VAT
For self-employed associates and dentists trading through a limited company.
Self Assessment, allowable expenses and tax support, with help around NHS pension contributions, incorporation and limited-company accounts where relevant.
For dentists who own and operate a single dental practice.
Bookkeeping, annual accounts, Corporation Tax and management reporting, with support for payroll, associate pay and the financial complexities of NHS, private and mixed practices.
For multi-site dental businesses, dental groups and DSOs.
We support everything from multiple practices within one company to more complex multi-entity and holding company structures, including management reporting, payroll, inter-company accounting and consolidated reporting where required.
When you switch to Samera, there is a one-off transition fee equal to one month’s fee. If your records require additional work, such as historical bookkeeping clean-up or a complex mid-year handover, we will agree any additional costs with you before work begins.
Why Samera
Why dentists choose Samera as their accountants
Samera was founded in 2002 to provide specialist accountancy and tax advice to the dental profession. Today, we support more than 1,000 dental clients across the UK, from associates and single-practice owners to growing dental groups.
We own dental practices
We do not only advise dentists from the outside. Through The Neem Tree Dental Group, we have first-hand experience of owning, operating, growing and selling dental practices. That gives us a practical understanding of the financial pressures and decisions associates, practice owners and groups face – because we have been all three ourselves.
We specialise in dentistry
Our accountants work with dental associates, practice owners and groups across the UK, and have done since 2002. We understand the financial issues specific to dentistry, from NHS and private income, UDA performance and associate pay to superannuation, VAT and multi-site reporting.
We support you throughout your dental career
Your financial needs change as your career develops. We can support you from your first years as an associate, through buying or starting a practice, growing into multiple sites and eventually selling or stepping away from the business. You can keep the same specialist team around you as your circumstances change.
We’re more than just accountants
Accountancy is at the heart of what we do, but our wider team can also support you with practice finance, buying and starting practices, growth, financial systems and practice sales. That means your accountant works alongside our other specialists who understand the wider financial decisions affecting your dental business.
Our accountants team works with dental associates, practice owners and groups across the UK. If you are thinking about switching accountants, need help with your current setup or simply want to understand what support you need, you can speak directly to the team.
Alongside our core accountancy packages, our team of dental accountants can provide additional tax, payroll, reporting and financial support as your needs become more complex.
Rolling forecasts, scenario modelling and lender-ready projections for dental practices and groups.
Client reviews
What our dental clients say
I’ve had an outstanding experience with Samera, and I can’t recommend them enough! A special thanks to Shivangi Dwivedi, who has been incredibly professional, knowledgeable, and genuinely supportive throughout. Her attention to detail and ability to clearly explain complex financial matters has been a huge relief for me as a dentist managing both clinical work and business responsibilities. Shivangi is always approachable and quick to respond, making what could be a stressful process feel smooth and well-organised. Whether it’s tax planning, bookkeeping, or just good financial advice, I feel confident knowing my accounts are in such capable hands. Thank you, Shivangi and the Samera team — you’ve made a real difference to my peace of mind!
Emre – Dentist – 5 Stars
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable particularly during the recent crisis.
Patrick – Dentist – 5 Stars
excellent accountants!!
Tif – Dentist – 5 Stars
very knowledgeable and efficient accountants
Gerasimia – Dentist – 5 Stars
Great price. Really happy with service and organisation of my accounts!
Paul – Dentist – 5 Stars
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K.
Saijel – Dental practice owner – 5 Stars
Case studies
Real outcomes for real clients
These case studies show how we have helped real dental clients improve their financial performance, reporting and business decisions. Client names are withheld for confidentiality, but the figures and outcomes are genuine.
No, dentists do not have to use a specialist dental accountant, but working with one can be valuable because dentistry has sector-specific accounting and tax issues.
Dental associates, practice owners and groups can face issues around self-employment, associate pay, NHS income, UDAs, practice structures, pensions and financial reporting. A specialist dental accountant deals with these situations regularly rather than occasionally.
Can you help with both NHS and private income?
Yes. We work with NHS, private and mixed-income dentists and dental practices.
NHS and private income are earned and monitored differently. NHS contract values, UDAs and potential clawback can affect practice income, while private income is generated directly from patient treatment.
We make sure both income streams are recorded correctly so your accounts provide reliable information for tax, management reporting and financial decision-making.
Do you support dentists buying or starting a practice?
Yes. Samera supports dentists with the accounting, tax and financial planning involved in buying or starting a dental practice.
Our accountancy team can help with financial forecasts, business structures and financial due diligence. Samera Finance can separately help arrange commercial finance where required.
If you are buying a practice, involving your accountant early also gives you time to consider the tax and company structure before the transaction is completed.
Are there any one-off or setup fees?
Yes. A transition fee equal to one month’s accountancy fee applies when you join Samera.
Additional setup work may be required in more complex cases, such as historical bookkeeping that needs cleaning up or incomplete records when switching accountants mid-year. We will agree any additional costs with you before starting.
Which dental accountancy package is right for me?
The right package depends on whether you are a sole trader dental associate or have a limited company, a practice owner or a dental group, and how much accounting, tax and reporting support you need.
Dental associates can choose between Self Assessment and limited-company packages. Practice owners can choose based on the level of bookkeeping, reporting and financial support required. Dental groups and DSOs are supported according to the complexity of their structure and reporting.
If you are unsure, book a call and we will recommend the package that properly covers what you need.
How much does a dental accountant cost?
Samera’s dental accountancy fees start from £650 per year plus VAT for associates, £500 per month plus VAT for practice owners and £950 per month plus VAT for dental groups.
The £650 starting price is for our basic Self Assessment package for dental associates. Limited-company packages are priced separately.
Dental group pricing depends on the structure and complexity of the business, with larger or multi-entity groups priced according to scope.
A one-off transition fee equal to one month’s fee applies when you join. Any additional setup or bookkeeping clean-up work is agreed with you in advance.
What is Making Tax Digital and does it affect me?
Making Tax Digital for Income Tax requires qualifying self-employed dentists to keep digital records and submit quarterly updates to HMRC using compatible software.
Since 6 April 2026, it applies where qualifying income from self-employment and property for 2024/25 was more than £50,000. The threshold falls to more than £30,000 from April 2027 and more than £20,000 from April 2028.
Qualifying income means gross income from self-employment and property before expenses and tax.
Yes. You can switch dental accountants at any time during the year.
We can contact your previous accountant, arrange the handover of records, review your existing accounts and get the necessary systems set up.
A straightforward handover can often be completed within two to three weeks, depending on how quickly the required records are provided. If additional clean-up or setup work is needed, we will agree the scope and cost with you before starting.
Book a call with Uros. We’ll start looking at the finance required and connect you with relevant suppliers and specialists.
Start your squat practice
Thinking about starting a dental practice? We can help
Starting a dental practice from scratch takes more than just a vision. It takes expert advice and know-how from people who have done it before. Not only have we started 4 of our own, through our bootcamp training, former start up programmes, finance brokerage, buying group network and accounts set-ups, we’ve helped over 750 dentists across the UK do it themselves.
Dental practice start-up loans
How we help you raise the finance you need to start your squat
We work with a panel of over 50 lenders throughout the UK. Our in-house finance brokers at Samera Finance can help with every step from preparing your application, approaching lenders on your behalf and negotiating the rates, all the way through to the deal closing.
Start-up and fit-out finance
The main start-up loan can be used to fund the core costs of getting your squat practice open, including the premises, refurbishment, IT, marketing and other eligible start-up costs. We help structure the borrowing around your total project cost, your own contribution and the level of monthly repayments the new practice can realistically support.
Asset finance
Separate asset finance loans can be used alongside the main start-up loan for eligible equipment such as dental chairs, X-ray units, autoclaves and CBCT scanners. It can often fund up to 100% of the equipment cost, usually over 3, 5 or 7 years. Because the term is shorter, we model the repayments carefully alongside the main loan.
Premises and property loans
Whether you’re leasing the property or buying the freehold, we can help arrange the property finance you need as part of the overall startup funding package.
Comparing the lender offers
Through our wide panel of UK lenders, we search the market for the most competitive rates, repayment structures, guarantee requirements and flexibility to find the deal that works best for you.
Structuring the full finance package
We work out how the start-up and asset finance should be combined. Asset finance can increase the amount available for eligible equipment, but because it is repaid over a shorter term, we also need to make sure the resulting monthly repayments remain affordable.
Preparing your application for lenders
From business plan templates and financial projections to making sure your application is ready for submission. Using a commercial finance broker gives you the best chance of making sure your application is successful.
How we structure the cost of a start-up
How we structure your borrowing will depend on factors such as how much you need to borrow, how much you can afford in monthly repayments and what you’re planning to purchase.
For squat practices, the main start-up loan is typically capped at around £500,000. This loan can cover eligible start-up costs such as premises, refurbishment, IT, marketing and equipment. If the amount you need to borrow exceeds £500,000, the remainder will generally need to come from your own funds or by covering the equipment with an asset finance loan.
Lenders will usually fund around 70% and expect you to contribute 30% towards the total cost of the start-up.
In our experience a single surgery fit-out tends to cost around £250,000 to £400,000, but this can vary depending on the equipment you purchase, the premises and the level of specification.
If it makes financial sense to do so, equipment and assets (like chairs, x-rays, autoclaves, CBCTs etc.) can be funded separately to the start-up loan limit using an asset finance loan. These are usually offered at 100% LTV over a shorter term – 3,5, or 7 years. This means that you are able to borrow more money but the repayments will usually be higher.
This is why we always recommend starting out with only fitting out one surgery. You can have other surgeries prepped and ready to kit out later with chairs etc. as your practice grows and you get the patients to fill them. If you fit out more surgeries than you can fill with patients, the value of the unused equipment will just depreciate in value.
Plan your squat practice
Business plans and financial projections
Every squat is different. Your location, premises, treatment mix, pricing, staffing, equipment and funding structure will all affect whether the numbers work.
Our free business plan template gives you the structure to build your plan. If you want us to prepare the financial projections, we build them around the assumptions and costs of your own practice, rather than applying a standard set of figures.
The projections help you understand how much funding you need, expected cash flow, when the practice may become profitable and whether the plan is financially viable before you commit.
Start-up cost modelling
We estimate the full cost of your squat practice. From the initial fit-out and property finance to the ongoing costs like staffing, marketing and bills. You get a clear picture of what you’ll need.
Cash flow forecasts
Our financial projections and cash flow forecasting will help you understand the financial realities of the first few years of your new practice, identify the gaps, plan for the problems and see when you can expect to be cash flow positive.
Profit and loss projections
We can forecast your expected revenue, the costs you’ll face and project how your business is expected to perform in the first few years after opening day.
Business plans
We will provide business plan templates that have been built over years of experience in what the lender wants to see, what is realistic and what actually works.
Accounts and tax
Setting up the accounts function and tax planning
If you want Samera to handle your accountancy after launch, our Kick-start accounts package is designed specifically for newly established dental practices. It is completely optional and separate from our finance service.
We can set up your accounts from scratch and support you with bookkeeping, payroll, tax planning, annual accounts and management reporting, so you can see how the practice is performing from day one.
Annual accounts and tax
Through our Kick-start accounts package, we handle accounts, corporation tax, annual reports and management reporting so you know how your practice is performing.
Bookkeeping systems
We can set up reliable bookkeeping software and systems in your new practice so your finances are organised right from the start.
Our systems handle supplier invoices and bill payment processes to help you stay on top of what your practice owes and when bills are due so you never miss a payment.
Industry suppliers and support for the rest of your start-up needs
We are not a project manager for dental start-ups. However, through years of starting our own practices and helping other dentists do the same, we have built relationships with specialist suppliers and service providers that can support different parts of running a new practice.
Through the Samera Dental Buying Group, you can access member offers and preferential pricing from selected dental industry partners. It is free to join, and you continue dealing directly with each supplier.
Suppliers and support the buying group gives you access to includes:
Dental consumables and supplies
Dental IT, cyber security and telecoms
HR and health & safety support
Dental patient plans
Utilities and telecoms
Card payments and merchant services
Professional indemnity and business insurance
Not ready to talk finance yet?
Join the Setting Up in Practice Bootcamp to get started
If you’re earlier in the journey – still deciding whether to start a practice at all, or weighing up squat vs buying – the Bootcamp is the place to start. It’s our live one-day event for dentists who are thinking about becoming a practice owner.
You’ll spend a day learning from people who’ve been through it themselves. A lead dentist who owns her own practice, a specialist dental accountant, a commercial finance broker and a dental marketing expert. You can ask real questions and get honest answers.
It covers areas including:
Starting versus buying a practice
Understanding the costs involved
Dental practice finance and lender expectations
Business planning and financial projections
What to look for in a potential practice
The commercial realities of practice ownership
Over 300 of the UK’s dentists have attended. The best starting point if you’re serious about starting your own practice but not yet ready to commit to specific suppliers.
Thinking about buying instead?
If you’re thinking about buying an existing practice instead of starting one from scratch, we can help with that too.
Book a free, no-obligation call directly with the team member whose work matches what you need. Squat startups typically involve all three of us at different stages.
Since 2004, we have started 4 of our own squat practices under the Neem Tree dental group. All of the advice we give and services we provide was formed through years of hands-on, direct experience.
750+ dental practice start-ups supported
From our bootcamp events, our former start-up programmes and our wider financial services, we have helped over 750 dentists throughout the UK start their own practices.
Dental specialists since 2002
Since 2002, we have focused on working with dentists and dental practices across the UK. Our team specialise in the industry and work with dentists every day.
Access to dental supplier deals
Alongside our in-house financial services, our Dental Buying Group gives practice owners access to selected suppliers and service providers across areas such as dental supplies, IT, HR, patient plans, utilities, payments and insurance.
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them in a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment …
Saijel Kachhala – 5 Stars
After attending the Samera Bootcamp last November, I set about starting up my own practice … very helpful in setting up finance and giving good all round advice about the process, actually well beyond the scope of a financial advisor – wouldn’t hesitate to recommend!
Mat Lowis – 5 Stars
I am a dentist setting up my own private dental practice and Samera have been a great help as my accountants, giving lots of advice, especially in regards to all the complicated financial matters and tax … I have also attended the Samera ‘setting up a dental practice’ course and would definitely recommend this.
Imran Kassam – 5 Stars
Arun … helped us tremendously over recent years in setting up our dental practice. From attending the bootcamp, discussing finances to support with marketing, the team have been brilliant. Very approachable and always go over and beyond. Highly recommended!!
GG Smiles – 5 Stars
I attended the Samera Setting Up Bootcamp last Friday and I’m so glad I did. I’ve been considering acquiring my own dental practice for a couple of years, and attending this bootcamp was definitely the best decision. The experience felt almost like a one to one session thanks to the small group setting and the incredibly knowledgeable team … The day gave me a much clearer understanding of the steps involved in buying and setting up a practice, as well as the common pitfalls to avoid! I would highly recommend this bootcamp to any dentist who is thinking about owning their own practice.
Hazel de la Rosa del Toro – 5 Stars
Recently attended Setting up in Practice Bootcamp. Very practical, comprehensive volume of information was given, high concentration of professionals in one place who rather generously shared their knowledge (finance, law, cqc compliance, surgery design, equipment, online and offline marketing).
Natallia Charnetskaya – 5 Stars
A must attend boot camp from Samera for those who are looking to open a practice, things were very confusing for me didn’t know where to start from, what are steps involved when do we need to speak to bank, landlord, local council etc. They covered every aspect including marketing …
Bilal Chudhary – 5 Stars
Attended a setting up in practice boot camp, just over a year ago … Samera are always extremely professional and proficient. Their advice and ongoing support has been invaluable and I will highly recommend them, for any dentist setting up a squat practice or hoping to buy an existing practice.
Jamal Johnston – 5 Stars
Real deals
Read some of our case studies
Three real squat practice startups we’ve worked on. Names withheld for confidentiality, numbers and structures accurate.
£333k funding package for a new two-surgery dental practice
A Thames Valley dentist needed to fund both the premises and clinical equipment for a new private practice. We structured £235,000 of commercial finance alongside £98,000 of asset finance, securing £333,000 in total and completing within three months.
£400k secured after a dental practice fit-out ran over budget
When property conversion and fit-out costs exceeded the original budget, we arranged an additional £120,000 of asset finance alongside the existing £280,000 startup loan, giving the partners the full £400,000 needed to complete the practice.
£560k secured after unexpected VAT increased property costs
A dentist discovered that VAT applied to their chosen commercial property after the startup budget had already been prepared. We reworked the funding requirement around the higher cost and secured around £560,000, allowing the client to proceed with the premises.
Should I buy an existing practice or start a squat?
There is no right choice between starting or buying a practice. The right answer for you depends on factors like your capital, your risk appetite, your patient acquisition plan and the area you want to practise in. A squat practice tends to cost less to set up but takes 12 to 24 months to reach the trading position an existing practice can give you on day one. Buying gives you existing revenue, staff and patients from the start, but usually at a higher acquisition cost. We work with dentists who want to buy as well as start – see our practice buying service if you’re thinking about buying a practice instead.
How much does it cost to start a squat dental practice?
In our experience, it typically costs around £250,000 to £400,000+ to start a one-surgery practice depending on size, location and specification. The premises (freehold or leasehold) is usually the largest cost. Fit-out and equipment for a fully-digital 3 to 4 surgery squat runs £350,000 to £500,000+.
This is why we recommend starting with one surgery initially. By keeping your initial costs low, you keep your repayments more manageable while the patient list and your practice grow.
You also need enough cash to cover the opening months while the practice builds revenue. Costs such as staff and rent need to be factored into your total cash requirement, even where they cannot be included in the start-up loan. Our projections help you understand how much cash you will need alongside the finance being raised.
How much can I borrow for a squat practice?
The initial start-up loan is usually capped at £500,000 by the lender. This includes the premises (freehold or leasehold), refurbishment and getting the building ready, IT, marketing, equipment and other eligible start-up costs. Lenders will typically fund 70% of the total start-up costs, the remaining 30% will need to come from you.
While the start-up loan can be used to purchase the equipment and assets, separate asset finance loans can also be used alongside the start-up loan at up to 100% LTV on eligible equipment. However, this can usually incur higher monthly repayments as it will be paid back over a much shorter time frame (usually 3,5, or 7 years).
How long does it take to start a squat dental practice?
It often takes 12 to 18 months from decision to opening day and sometimes longer. CQC registration alone takes 8 to 12 weeks once the application is submitted, and the application can’t be submitted until premises, staff, policies and clinical leadership are in place. Build and fit-out is usually 3 to 4 months for a typical squat. Finance application to drawdown is 6 to 12 weeks with the right paperwork.
What does Samera charge for squat startup work?
Some of our services are charged and some are free.
For start-up and fit-out loan brokerage, we charge 2% of the total amount borrowed, subject to a minimum fee of £3,500.
Asset finance brokerage is free to you because Samera Finance Ltd is paid commission by the lender.
Our business plan template is free, financial projections cost £1,500 + VAT, our Kick-start accounts package starts from £500 per month + VAT, and the Samera Dental Buying Group is free to join. All fees will be explained clearly before you commit.
Do I need to be a Samera client to get help?
You do not need to be an existing client, and you are not obligated to take on any more services than you need to. The Setting Up in Practice Bootcamp is open to anyone considering ownership. The buying group is free to join and you don’t need to be a Samera accounts client.
What about CQC, legal, HR and equipment – do you do all of that yourselves?
We do not provide CQC, legal or HR services ourselves, nor are we a start-up project manager. However, through our dental buying group we have built a network of industry experts and suppliers who do provide most of the support you will need. The group is free to join and you gain access to exclusive member benefits from many partners.
Can you help me find premises?
Premises sourcing is not a service we deliver directly. We can introduce you to commercial property agents who specialise in healthcare premises, and we can help you assess and negotiate on premises you’ve identified. Once you have premises in mind, lease/freehold negotiation and the finance structure are areas we work directly.
Is there a maximum start-up loan for a squat practice?
Yes – £500,000 is the typical sector-wide ceiling on start-up loan lending for squat practices. This is a lender rule, not a Samera rule. If you need to borrow more than £500,000 for the start-up loan, we can help with using other forms of borrowing like asset finance (if it makes good financial sense to do so), as well as prioritising the phases in which you build the surgeries and buy the equipment.
What is the difference between a start-up loan, a fit-out loan and asset finance?
Start-up and fit-out loans are generally interchangeable terms that cover most of the costs to build and run your practice; from buying and refurbishing the property, to IT, marketing and equipment.
Asset finance is a separate loan used specifically to fund qualifying equipment like dental chairs, x-rays, CBCTs etc. Equipment can either be covered by the start-up/fit-out loan or purchased separately using asset finance. Always speak to an advisor like Samera to find out which borrowing structure is right for you.
What if my bank has already turned me down for finance?
If you have already been denied a loan we can still help. We can review your application, look at why it was unsuccessful, restructure your borrowing and approach the lenders in our network of providers.
Ready to start your own dental practice?
The hardest part of starting a squat practice is starting. Most dentists who become owners say the same thing – they wish they’d done it sooner. Let us help you get going.
Free, no-obligation initial conversation. Pick whichever route works for you.
Selling your dental practice is the biggest single transaction of your career. The price you achieve depends on three things – whether the valuation is defensible, whether the practice is properly prepared before it hits the market, and whether the right buyer is matched to it. Get those three right and the price looks after itself.
Samera have been supporting dental practice sales since 2002. We have also started, grown and sold our own practices. That gives us first-hand insight into what buyers look for, what can affect value and where problems can emerge during due diligence and negotiation.
When you sell your dental practice with us, we work exclusively for you. We do not charge buyers on the transactions we manage, we do not represent both sides of the same deal, and our sales fee is only payable when your practice sale completes.
How we charge – and how we don’t
Our sales fee is 2.5% of the final sale price, capped at £50,000, and is only payable when your sale completes.
There are no upfront fees, marketing fees or withdrawal fees. If your practice does not sell, you do not pay us a sales commission.
The £50,000 cap becomes particularly valuable on larger transactions because your fee does not continue increasing once the sale price reaches £2 million.
See the pricing examples and calculator further down the page.
Dental practice valuations
Start with a realistic valuation of your business
Getting the valuation right is one of the most important decisions at the start of a dental practice sale. Price the practice too high and you can lose momentum with serious buyers. Price it too low and you risk leaving value on the table.
A useful valuation is not simply a single number. We look at a realistic range based on factors such as EBITDA, NHS and private income mix, location, practice size, lease or freehold position, patient base and how dependent the business is on the principal dentist.
Our calculator below gives you an indicative valuation range using turnover, EBITDA and surgery count. It is a useful starting point, but a proper valuation needs to look at what sits behind the numbers and how buyers are likely to assess the practice.
If you are planning ahead, we can also identify areas that could improve value before you go to market. For formal valuations required for divorce, probate, partnership disputes or other legal purposes, get a practice valuation now.
Find out how much your practice is worth
Get an independent valuation based on EBITDA, income mix, contracts, property position and the factors buyers are likely to scrutinise.
EBITDA:
?
Earnings before interest, tax, depreciation and amortization (EBITDA) is a measure of a company’s operating performance. Essentially, it’s a way to evaluate a company’s performance without having to factor in financing decisions, accounting decisions or tax environments.
Number of Surgeries:
Practice Type:
We estimate your practice is valued between
For a more detailed valuation please call us on: 020 7100 8788
or
The 6 to 24 months before sale that change the price
In our experience, some of the biggest opportunities to improve the outcome of a dental practice sale appear well before the practice goes to market.
Across the practices we work with, we regularly see 5–15% of unrealised EBITDA tied up in areas such as pricing, treatment mix, costs and unused capacity. Addressing those issues 6 to 24 months before a sale can strengthen profitability and make the practice more attractive to buyers.
The areas we typically focus on include:
EBITDA and profitability: Identify where margins can improve through pricing, treatment mix, cost control and better use of surgery capacity.
Accounts and financial reporting: Make sure the numbers reconcile, unusual items are clearly explained and buyers can understand the underlying performance of the practice.
Principal dependency: Reduce reliance on the owner by strengthening the associate and hygiene team and spreading patient relationships across the practice.
Lease, property and contracts: Resolve issues that could create delays or become negotiation points during due diligence.
From the practice sales we have worked on, sellers who prepare properly before going to market can achieve stronger buyer interest and, in some cases, around 0.5x more on the EBITDA multiple than they might otherwise have achieved.
Our accountancy, tax and growth teams can support this preparation directly, either as individual pieces of work or through our structured Practice Exit Accelerator programme.
Are you ready to sell?
Our one-off Exit Readiness Audit reviews your EBITDA, financials, operational risks and likely valuation, then gives you a prioritised action plan before you go to market.
Not ready to sell yet? Start with our Practice Exit Accelerator
If you are planning to sell in the next 6 to 24 months, our Practice Exit Accelerator is designed to help you strengthen the business before it goes to market.
We review the areas that can affect both buyer appetite and valuation, then work with you over time to address them before the sale process begins.
What we focus on
Improve EBITDA: Identify opportunities around pricing, costs, treatment mix and capacity.
Strengthen the financials: Improve management reporting, normalise EBITDA and make the numbers easier for buyers to understand.
Reduce principal dependency: Build a practice that relies less heavily on the owner for clinical income and day-to-day operation.
Prepare for due diligence: Identify financial, operational or structural issues before a buyer finds them.
Plan the exit: Understand likely valuation, tax implications and the steps needed before going to market.
Grow the value before you sell
The Practice Exit Accelerator is our structured 18-month programme for owners who want ongoing help improving EBITDA, reducing buyer risks and preparing the practice for sale.
How We Find the Right Buyer for Your Dental Practice
Finding a buyer is only part of the job. The right buyer also needs to be able to fund the acquisition, move at the right pace and offer terms that work for you.
We confidentially introduce practices to suitable individual dentists, dental groups and DSOs from our buyer network.
When offers come in, we help you compare more than just the headline price, including:
how the purchase will be funded
how much is payable on completion
any deferred consideration or earn-out
conditions attached to the offer
the proposed completion timetable
what the buyer expects from you after the sale
A slightly lower offer with clean terms and secure funding can sometimes be a better deal than a higher headline price with significant conditions attached.
We help you understand those trade-offs and negotiate the offer before you decide which buyer to proceed with.
From offer to completion
Managing Your Dental Practice Sale Through Due Diligence and Completion
Once you accept an offer and agree heads of terms, there is still a significant amount of work before the money reaches your account.
The buyer will usually carry out financial and legal due diligence, confirm funding and negotiate the final deal structure. For NHS practices, the process may also involve NHS contract arrangements and other regulatory requirements.
We stay on the seller’s side throughout the transaction. We help coordinate financial due diligence, respond to queries alongside your accountant and solicitor, and support negotiations where issues arise.
We also look at how the deal is structured, including:
cash paid on completion versus deferred consideration
share sale versus asset sale
working capital and completion adjustments
warranties, indemnities and other financial negotiation points
the tax implications of the proposed structure
In our experience, this is often where an apparently strong offer can start to change. Our role is to help protect the commercial terms you agreed and keep the transaction moving towards completion.
Our pricing
2.5% commission. Capped at £50,000. Paid only on completion.
We charge a flat 2.5% of the sale price, capped at £50,000. That cap is the part most sellers miss when comparing agents.
On a £1 million sale, 2.5% is £25,000 against a typical 3% market rate of £30,000 – a £5,000 saving.
On a £2 million sale, 2.5% would be £50,000 (where the cap kicks in) against £60,000 at 3% – a £10,000 saving.
On a £3 million sale, the cap means you still pay £50,000 against a market £90,000 – a £40,000 saving.
The bigger the sale, the more the cap matters.
There are no upfront fees. No marketing fees. No withdrawal fees. We don’t bill by the hour, we don’t add disbursements, and we don’t take any payment until the deal completes. If the practice doesn’t sell, you don’t pay us.
Our incentive is straightforward – we get paid when you do, at a rate that’s tied to the price we achieve. That alignment is the point.
Who you’ll work with
Speak to the Samera practice sales team
Selling a dental practice involves more than finding a buyer. You need people who understand valuation, negotiation, financial preparation, tax and the issues that can emerge during due diligence.
Book a free, no-obligation call directly with the Samera team member whose experience best matches what you need.
I have nothing but praise for Samera. I had a dental sale which lasted 2 years due to COVID. An extremely stressful experience. Throughout the whole process Samera, and in particular Arun, were totally amazing. There were a few occasions that the sale almost never went ahead. Samera were absolutely pivotal in ensuring that things progressed till completion. I’m so grateful to Arun and Team Samera …
Qazafi Khalil – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with – would thoroughly …
Peter Grimes – 5 Stars
The experienced, knowledgeable and approachable Samera team presented a comprehensive overview of group dentistry – from marketing and growth at practice level, to structure and exit at group level. The all-encompassing team were able to advise candidly on all aspects of this journey. Would highly recommend!
Selling a practice can create a significant tax liability, and the structure and timing of the transaction can affect the final outcome. Our dental tax specialists help you understand the implications of the deal and plan for the sale before the terms are locked in.
Buyer scrutiny can uncover issues that affect price, terms or even whether the transaction completes. We help organise and explain the financial information, respond to due diligence queries and make sure buyers understand the underlying performance of the practice.
Clean, reliable accounts make a practice easier to value, easier to sell and easier for a buyer to understand. Our dental accountants support practice owners with annual accounts, management reporting, tax, payroll and the financial information needed throughout ownership and eventually at sale.
Not ready to sell yet? Improving profitability, financial visibility and the way the practice operates can strengthen the business before you eventually go to market. Our growth services help practice owners improve performance, build stronger financial systems and plan for the next stage of the business.
From the transactions and valuations we work on, dental practices commonly fall within 4x to 8x depending on contract mix, location, size, profitability and how much the goodwill depends on the principal personally. NHS practices and large group-quality private practices command the higher end of the range; smaller principal-led practices sit lower. The calculator on this page gives an indicative range in 30 seconds, and our full guide to dental practice valuations covers the methodology with worked examples. The accurate answer for your practice needs a proper conversation so book a call.
How is your commission calculated?
We charge 2.5% of the sale price, capped at £50,000, paid only on completion. There are no upfront fees, no marketing fees, no withdrawal fees. If the practice doesn’t sell, you don’t pay us. Many dental practice sales agents charge 3% with no cap, which means on larger sales the cap saves you tens of thousands of pounds. The calculator in the pricing section above shows the saving against a 3% market rate.
How long does it take to sell a dental practice?
From going to market to completion typically takes 6 to 12 months. Heads of terms usually agreed within 2 to 4 months of marketing. Financial due diligence, legal completion and NHS contract novation (if relevant) then run in parallel for a further 3 to 6 months. Sellers who prepare properly before going to market (lifting EBITDA, cleaning the accounts, sorting the lease) often see faster sales at stronger prices – that 6 to 24 month pre-market preparation is the most underrated part of the process.
How much tax will I pay on the sale?
It depends on your circumstances and how the deal is structured. From 6 April 2026, Capital Gains Tax is generally charged at 18% or 24% for individuals. If your disposal qualifies for Business Asset Disposal Relief, qualifying gains are currently taxed at 18%, subject to the relevant conditions and lifetime limit.
The tax position can also differ significantly between a share sale and an asset sale, and deferred consideration or group structures can add further complexity.
This is why tax planning should happen before the deal structure and heads of terms are finalised, rather than after.
Will my staff and patients find out the practice is for sale?
Not unless and until you choose to tell them. We market practices confidentially – matched against our active buyer database rather than listed on public portals. Only qualified buyers under signed confidentiality agreements see your practice’s identity and accounts. Most of our clients tell their staff and patients about the sale only once heads of terms are signed with the chosen buyer.
What happens to NHS contracts when I sell?
If your practice holds an NHS dental contract, the contract position needs to be considered carefully as part of the sale. The process depends on the type of NHS contract, how it is currently held and the structure of the transaction.
Depending on the circumstances, the sale may involve changes to the existing contractual arrangements, partnership changes or a formal transfer or novation process. This can affect both the transaction structure and the sale timetable.
We make sure the NHS contract position is identified early and work alongside your dental solicitor and the relevant NHS bodies so it can be dealt with as part of the wider transaction.
Can you value a practice for divorce, probate or a partnership dispute?
Yes. We provide independent dental practice valuations for legal and contested situations – divorce proceedings, probate, partnership splits, and shareholder disputes. These valuations are transparent, balanced and accurate, prepared with both parties’ interests in mind so a meaningful settlement is possible. The valuation methodology is the same as for a sale, but the deliverable is a formal report rather than a marketing plan. See our Practice Valuations service for the full methodology, or book a call to discuss the specifics.
Should I use Samera if I’m planning to sell to my associate, my family or a known buyer?
Yes – the valuation and deal structure work matters just as much for an internal sale as for a market sale, and often more. Family and associate sales can go wrong precisely because both sides assume the other is being fair, then disagree about the number. We do these regularly. The commission is the same 2.5% capped at £50,000, and the value is in the valuation, the structure and the tax planning rather than the buyer search.
Thinking About Selling Your Dental Practice?
Whether you are ready to sell now or planning several years ahead, an early conversation can help you understand what your practice is worth, what buyers are likely to look for and what you could improve before going to market.
Samera has supported dental practice sales since 2002, and we have started, grown and sold practices ourselves. We can help you prepare properly, find the right buyer and manage the transaction through to completion.
Free, no-obligation initial consultation. Book a call at a time that suits you.
Everything you need to buy a dental practice under one roof
Buying a dental practice is one of the biggest financial decisions most dentists ever make. The selling agent represents the seller, the lender is assessing the deal from its own perspective, and the asking price does not always necessarily reflect what the practice is actually worth to you as the buyer.
Samera brings the financial and commercial sides of the acquisition together. We can arrange the finance, assess, value and challenge the price of the practice, carry out financial due diligence, advise on the structure of the deal and help prepare the business for ownership after completion.
Our practice-buying services are provided and priced separately, so you only pay for the parts of the acquisition where you need our help.
Valuation and negotiation
Know what the practice is worth, not just what it’s listed for
The asking price of a dental practice does not necessarily reflect what it is worth to you as the buyer. We carry out an independent dental practice valuation, looking at the financial performance of the business alongside the factors that can materially affect its value.
We review the accounts, profitability, patient and contract mix, staff structure, premises and the seller’s involvement in the practice. This gives you an independent view of the price before you commit.
If you believe a practice has been overvalued, or the asking price does not stand up to scrutiny, we can challenge the valuation on your behalf. We analyse the evidence behind the price, identify where the assumptions may be too optimistic and use our findings to support your negotiation with the seller or selling agent.
A lower purchase price can also reduce the amount you need to borrow, which is why we look at the valuation and finance together rather than treating them as separate parts of the deal.
Calculate the real value of a dental practice
Get an independent buyer-side valuation or challenge the valuation of a practice you are considering buying.
Valuations: £1,500 + VAT Challenge the valuation: 10% + VAT of any savings
A practice can look attractive in the sales brochure while the underlying numbers tell a different story. Financial due diligence helps you understand the quality of the earnings, identify risks and confirm whether the assumptions behind the purchase price stand up.
Our dental accountancy team reviews the financial information behind the practice, including the accounts, income streams, staff costs, associate costs, contracts and other factors affecting sustainable profitability. We highlight anything that could change the value of the business, the terms of the deal or your decision to proceed.
The findings can also feed back into the valuation and negotiation. If due diligence uncovers something material, you have evidence to challenge the price or reconsider the structure before completion.
Want to know what the numbers are really telling you?
Get an independent financial review of the dental practice before you complete the purchase.
Most dental practice purchases involve some form of borrowing. Samera Finance helps dentists arrange acquisition finance for goodwill-only purchases, freehold acquisitions and transactions involving both the business and the property.
We assess the purchase alongside your financial position, then approach suitable lenders, package the application and negotiate the terms available. We work with first-time buyers, existing practice owners and dental groups.
Acquisition finance brokerage is free to you because lenders pay Samera Finance a commission on completion. We disclose that commission before you proceed.
Who is really working for you when you buy a dental practice?
The selling agent represents the seller and is there to achieve the best outcome for them. The lender is assessing whether it is comfortable funding the transaction. As the buyer, you need someone looking at the price, the numbers and the deal from your side.
On any individual transaction, Samera only works for one side. If we are advising you as the buyer, we do not also represent the seller in that transaction. Our valuation, financial due diligence and acquisition advice are carried out from the buyer’s perspective.
There can appear to be a conflict when the same group challenges the purchase price and also arranges the finance. A higher purchase price could mean a larger loan and therefore more lender commission. In practice, our incentives work the other way. Our Challenge the Valuation service is charged at 10% + VAT of the saving we achieve, while Samera Finance receives 1% of the amount borrowed from the lender.
So, if we negotiate £50,000 off the purchase price, our success fee is £5,000 + VAT. If instead you paid the additional £50,000 and borrowed it, the extra finance commission would be £500. Put simply, we make far more by helping you pay less than by encouraging you to borrow more.
Samera Finance’s lender commission is disclosed to you before you proceed. Across the transaction, the objective is the same: help you pay an appropriate price, understand exactly what you are buying and arrange the finance needed to complete it.
How we charge – and what’s free
Acquisition finance brokerage is free to you because lenders pay us a commission on completion – but that never tilts our advice. We approach suitable lenders from our panel and compare the terms available, then explain the options so you can decide which is right for your acquisition. Our commission is the same with every lender – so we have no reason to prefer any lender over another. Due diligence, valuation, business plan and tax setup work is priced separately, and we’ll always tell you what each piece costs before you commit.
Who you’ll work with
Meet the team behind your dental practice purchase
Buying a practice can involve finance, valuation, due diligence, tax and ongoing accountancy. Rather than dealing with several different companies or relying on one general adviser, speak to the Samera team. We can handle the key financial and commercial parts of the transaction under one roof.
Or, you can fill in the form below; answer a few questions about what you’re looking for.
The first step to buying
Thinking about buying a dental practice? Start with our Setting Up in Practice Bootcamp
If you are considering practice ownership but are not yet ready to start making offers, our Setting Up in Practice Bootcamp gives you a practical overview of what buying and running a dental practice actually involves.
You’ll spend the day with people who work across the different parts of practice ownership, including a practice-owning dentist, specialist dental accountant, commercial finance broker and dental marketing expert. The group is kept small so you can ask questions about your own plans rather than simply sit through presentations.
The Bootcamp covers:
What lenders look for when financing a dental practice
How dental practices are valued and when a valuation should be challenged
The legal and CQC process
Common mistakes buyers make and how to avoid them
What running a dental practice is actually like after completion
More than 300 UK dentists have attended Samera’s Setting Up in Practice Bootcamp.
Take the first step to buying a dental practice
If you’re thinking seriously about becoming a practice owner, the Bootcamp gives you a practical understanding of the process before you start making offers or applying for finance.
Hear from dentists who bought their practice with Samera
Our clients have used Samera for everything from assessing the opportunity and preparing business plans to arranging acquisition finance and supporting them through completion.
I highly recommend Samera as I received immense support from … Arun and Natasha while buying my new practice at Northwich.
Marina George – 5 Stars
… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans, viability and securing great deals on the loans. No question was too silly and … was available around the clock. Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase …
Mayoor Patel – 5 Stars
I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience … It took only days to get the finance in place and … gone over his remit in helping me along the process with valuable advice that saves me much time and money! Basically if you want a result – call Samera!
Skinnergate Dental – 5 Stars
… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the various banks … liaised with the bank on our behalf which took a weight off our shoulders during a very stressful time. I would definitely use Samera again and recommend others to do the same.
Lucy Jones – 5 Stars
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices … Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment …
Saijel Kachhala – 5 Stars
I attended the Samera Setting Up Bootcamp last Friday and I’m so glad I did … The experience felt almost like a one to one session thanks to the small group setting and the incredibly knowledgeable team … The day gave me a much clearer understanding of the steps involved in buying and setting up a practice, as well as the common pitfalls to avoid! I would highly recommend this bootcamp to any dentist who is thinking about owning their own practice.
These are examples from real Samera transactions. Client names are withheld for confidentiality.
First-time buyer · Rate negotiation
£86,000 saved by renegotiating the buyer’s own bank offer
1.1% lower rate | £5,736 saved per year | £86,000 saved over the loan term
A first-time buyer had already approached their own bank for finance to acquire a dental practice. The bank offered 80% funding over 15 years at base rate + 3.2%, which initially appeared reasonable.
We reviewed the deal and felt the margin was too high for the strength of the acquisition. Rather than simply moving the client elsewhere, we repackaged the application properly, presented the financial case more clearly and approached several healthcare lenders, including the buyer’s existing bank.
That same bank then returned with a substantially improved offer at base rate + 2.1%. The lender had not changed and the acquisition had not changed. The difference was how the deal was presented and negotiated.
Acquisition · Where other brokers failed
First practice purchase funded after another broker couldn’t place the deal
3 offers | 3 lenders | First practice purchase completed
An associate dentist in the North West had spent several months trying to finance their first dental practice. They were already working with a broker who described themselves as a dental specialist, but after months of trying, the broker told them they could not source the funding.
When the buyer came to Samera, we reviewed the acquisition and identified that the previous application had not been developed in enough detail. We set out the additional information lenders would need, rebuilt the finance case and approached a broader range of commercial lenders.
Within weeks, the buyer had three separate finance offers from three different lenders. Rather than being told the deal could not be funded, they were able to compare the options and choose the structure that best suited them.
The acquisition went on to complete, turning a stalled first-practice purchase into a successful transaction.
The buyer was concerned about future rate rises, so the deal was modelled under higher-rate scenarios before they committed. The numbers held up and over £900,000 was secured.
The finance was ready, but renegotiation of the NHS contract prevented CQC registration from progressing. Samera kept the funding ready until the contract issue was resolved and the acquisition completed.
The finance and commercial terms were agreed, but unresolved director loan accounts in the selling company stopped the SPA progressing. The finance remained in place while the issue was resolved, allowing the deal to complete.
Samera secured 100% funding with no personal deposit, then helped negotiate approximately £100,000 off the freehold price and a further reduction on the goodwill.
The loan was already secured, but legal delays repeatedly pushed back the completion date. Samera stayed involved and kept the lender and funding in place until the transaction finally completed.
Other ways Samera can support you before and after the purchase
Not every buyer needs the same support. Alongside the valuation, due diligence and acquisition finance covered above, Samera can help with other parts of the journey before completion and once you become a practice owner.
Accounts, tax and financial support
Once the purchase completes, our specialist dental accountancy team can support you with accounts, tax, payroll, management reporting and ongoing financial planning.
Specialist dental suppliers and professional partners
Through our Buying Group, we can connect you with specialist providers across areas such as equipment, IT, HR, payment plans, fit-out and other requirements involved in running a dental practice.
If the practice needs new chairs, scanners, technology or other equipment after completion, we can help arrange asset finance without tying up working capital.
Common questions about Samera’s practice acquisition and advisory service
What can Samera help me with when buying a dental practice?
Samera can support the financial and commercial parts of buying a dental practice, from assessing the opportunity through to completion and ongoing ownership.
Our services include dental practice valuations, Challenge the Valuation, financial due diligence, acquisition finance, financial modelling, business plans, tax advice and ongoing dental accountancy.
You can use individual services where you need them or work with several members of the Samera team across the same acquisition.
Who does Samera work for when I am buying a dental practice?
On any individual transaction, Samera works for one side only. If we are advising you as the buyer, we will not also represent the seller in that same transaction.
Samera also provides dental practice sales services, but we do not act as both the buyer’s acquisition adviser and the seller’s adviser on the same deal. Our valuation, due diligence, negotiation and acquisition advice will therefore be carried out from your perspective as the purchaser.
Can Samera arrange the finance to buy a dental practice?
Yes, Samera Finance can arrange acquisition finance for dentists buying dental practices. We assess the purchase and your financial position, approach suitable lenders, prepare and present the finance application and negotiate the terms available.
We can support first-time buyers, existing practice owners and dental groups, including transactions involving goodwill, freehold property or both.
Do I pay Samera for arranging dental practice acquisition finance?
No, Samera does not charge the buyer a brokerage fee for arranging a standard dental practice acquisition loan. Samera Finance receives commission from the lender when the finance completes.
We disclose the lender commission to you before you proceed. Other services, such as valuation, financial due diligence and financial modelling, are charged separately.
If Samera arranges my finance, is there an incentive for you to recommend a higher purchase price?
No, and our fee structure means we can actually earn considerably more by successfully helping you reduce an overpriced valuation than from the additional lender commission on a higher loan.
Samera Finance receives commission based on the amount borrowed, which is why we are transparent about how we are paid. However, our Challenge the Valuation service means we actually make more money for successfully reducing the purchase price. If we believe the valuation is too high, we will tell you and can help you challenge it.
Will Samera try to sell me accountancy, tax or other services if I use you to buy a practice?
No, you can use only the Samera services you need and there is no requirement to move your other professional services to us. If you come to Samera purely for acquisition finance, valuation or financial due diligence, you can continue using your existing accountant, solicitor and other advisers.
Because we provide a wider range of services to dental practices, we may highlight another service if we believe it could be useful. Whether you use it is entirely your decision, we will never try to aggressively upsell our other services.
Do I have to use Samera for the whole dental practice purchase?
No, each part of Samera’s acquisition support can be used independently. You might use us only to arrange the finance, carry out financial due diligence or challenge a valuation.
Alternatively, if you prefer to keep more of the financial and commercial work under one roof, our teams can work together across several parts of the acquisition.
When should I speak to Samera about buying a dental practice?
You can speak to Samera before you start searching, after you have found a practice or once a transaction is already underway. Speaking to us early can help you understand your likely borrowing capacity and what type of acquisition may be realistic before you commit significant time or money.
If you already have a practice in mind, we can instead focus on the valuation, numbers, finance and other areas where you need support.
Does Samera work with first-time dental practice buyers?
Yes, Samera works with associate dentists buying their first practice as well as existing owners and dental groups making further acquisitions. First-time buyers can use us to understand their borrowing position, assess a potential practice, prepare their finance application and navigate the financial side of the purchase.
In fact, our Bootcamp event is designed specifically for first time buyers to help them understand the realities of being a practice owner.
Existing owners and groups can use the same services for second practices, portfolio expansion and larger or more complex acquisitions.
Speak to the Samera buyers advisory team
Whether you are still assessing what you can afford, have found a practice you are interested in or already have an acquisition underway, speak to the Samera team about the next step. We can help with valuation, financial due diligence, acquisition finance and the wider financial side of the purchase.
Free, no-obligation consultation. Book a call at a time that suits you – or just pick up the phone.
Why dental group accounting is different from single-practice accounting
Running more than one dental practice creates a different level of financial complexity. Even when every site sits within one company, you need consistent bookkeeping, site-level reporting and a clear view of how each practice is performing against the rest of the group.
As the structure becomes more complex, the accounting does too. Groups operating through multiple companies or a holding company may need inter-company reconciliations, consolidated reporting, group-level tax planning and consistent financial controls across every site.
The challenge is not simply producing accounts for several practices. It is creating financial information that lets owners and finance teams understand performance at both practice level and group level.
Samera has worked with dental businesses since 2002 and we have built and operated our own dental group, so our advice is informed by first-hand experience of managing multiple practices.
We work with:
Two-site and growing dental groups
Established multi-site dental groups
Dental Service Organisations (DSOs)
Single-entity groups with multiple practice locations
Multi-entity and holding-company groups
Mixed NHS and private dental groups
Groups acquiring additional practices
Accounts packages for dental groups
One package built for single-entity groups – bespoke pricing for more complex structures
Our Expand package covers the core accounting and reporting needs of dental groups operating within a single legal entity. For groups with multiple entities, holding company structures or more complex requirements, we provide bespoke pricing based on the scope of work.
Dental Groups and DSOs
Dental Group – Expand
From £950/month + VAT
For dental groups operating multiple practices within a single legal entity.
Operational accountancy
Monthly bookkeeping
Monthly management accounts
Monthly balance sheet reconciliations
Group-wide management report
Bookkeeping software and support
Tracking categories
Supplier payment runs
Annual compliance
Annual financial statement
Corporation tax
Company secretarial (basic)
Personal tax returns (directors)
Client care
Dedicated dental group accountant
Email and phone support
48-hour response time
Support with HMRC correspondence
Setup
Sector-specific chart of accounts
Initial system health check and data clean-up
Samera Alliance
Access to Level 1 – Dental Buying Group
Advanced reporting
Budget vs actuals
Variance and trend analysis
Standard financial ratio analysis
Sector-specific KPIs for dental practices
Tax planning
Tax estimation and routine planning for groups
HMRC investigation cover
Dental Groups and DSOs
Multiple Entities – Enterprise
Bespoke fixed fee
For dental groups operating through multiple legal entities or a holding company structure. The scope and fee depend on the number of entities, the complexity of the structure and the level of reporting and tax support required.
Typical support can include:
Consistent reporting across every practice
Accounts and Corporation Tax across multiple entities
Go beyond your group accounts with Clever Practice
Samera has built Clever Practice to connect the financial and operational side of running a dental business. For groups, that means better visibility across practices and less manual finance admin.
Clever Growth: Helps identify missed revenue opportunities, including lapsed patients, outstanding treatment and unused chair capacity.
Clever Pay; Automates associate pay calculations and statements by bringing together practice data, accounting data and pay rules.
Clever Performance: Combines clinical and financial data to track profitability, EBITDA, clinician performance and chair utilisation across your practices.
If you own a single practice rather than a group, our accounts for practice owners packages are a better fit for your situation.
Why Samera
Why dental groups choose Samera
We run a multi-site dental group ourselves
Through The Neem Tree Dental Group, we have first-hand experience of growing from one practice to multiple sites. We understand the financial and operational challenges that appear as a group grows because we have dealt with many of them ourselves.
We give you a clear view across every practice
Running several sites makes it harder to see where performance is strong and where problems are developing. We structure reporting so you can compare practices consistently, understand site-level profitability and still see the financial position of the group as a whole.
We build technology for dental groups
We developed Clever Practice, our own AI-powered software around the financial and operational challenges we see in dental groups every day. From automating associate pay to comparing performance across practices, our technology is built around how multi-site dental businesses actually operate – not adapted from generic business software.
We help build the finance function as you grow
The finance requirements of a two-site group are very different from those of a larger DSO. As the business becomes more complex, we can support stronger financial controls, cash flow forecasting, Virtual FD & CFO support and the reporting infrastructure needed to manage growth.
Accounting and reporting for dental groups and DSOs
The exact scope depends on how your group is structured. We support groups operating through a single company as well as more complex multi-entity and holding-company structures.
Bookkeeping across your practices: Consistent bookkeeping and coding across sites so financial information can be compared properly.
Management accounts and group reporting: Practice-level reporting alongside a clear view of performance across the group.
Annual accounts and Corporation Tax: Year-end accounts and Corporation Tax compliance for the relevant companies within your group.
Multi-entity accounting: Inter-company accounting, reconciliations and consolidated reporting for more complex group structures.
Dental-specific financial reporting: Reporting built around the numbers that matter across multiple dental practices, rather than generic small-business accounts.
How it works
How switching your dental group to Samera works
Moving a multi-site or multi-entity dental business to a new accountant requires more planning than a standard handover. We manage the transition carefully so your reporting, bookkeeping and compliance continue without unnecessary disruption.
We review your group structure: We map your practices, legal entities, accounting systems, reporting requirements and any services such as payroll, associate pay, VAT or management reporting.
We manage the handover: We liaise with your existing accountant and arrange the transfer of accounting records, tax information and supporting data across the group.
We standardise the setup: Where needed, we align charts of accounts, tracking categories, reporting structures and accounting processes so financial information is consistent across sites and entities.
We take over the ongoing work: Once the transition is complete, your Samera team manages the agreed accounting, tax and reporting requirements, with additional finance-function and strategic support available as the group grows.
Client reviews
What dental clients say about working with Samera
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh, Dentist – 5 Stars
Arun Mehra and his friendly team … helped and advised me in all matters of accountancy, raising finance, payroll, furlough support and general business advice. The whole teams collective vast experience and knowledge in all business matters and dentistry is invaluable when you are running any type or size of business. …
Antimos, Dentist – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with – would thoroughly recommend.
Peter, Dentist – 5 Stars
Friendly and informative staff, prompt replies and overall very happy with service. Would definitely recommend!
Proactive tax planning for dental groups, including group structures, Corporation Tax, profit extraction, pensions, acquisitions and future exit planning.
Ongoing CFO and strategic financial support for growing dental groups, covering performance, acquisitions, funding, group structure and long-term planning.
Dental-specific financial due diligence for groups acquiring additional practices, including income verification, normalised EBITDA, NHS performance and financial risk analysis.
Build the reporting, controls and finance function your group needs to scale, including standardised accounting, site-level and consolidated reporting, EBITDA visibility and cash flow forecasting.
Build your own offshore finance and back-office capability in India, with dedicated teams for accounting, payroll, reporting, compliance and wider non-clinical operations.
Looking for an overview of our accountancy support across every stage of dentistry? Explore our Dental Accountants service for associates, practice owners and dental groups.
How to build a stronger, more valuable dental group and prepare the business for a future exit.
Frequently asked questions
Dental group accounts FAQs
How much does accounting cost for a dental group?
Our Expand package starts at £950 per month plus VAT for dental groups operating through a single legal entity. Payroll, associate pay and other additional services are priced separately where required. Multi-entity and holding-company groups are quoted individually based on their structure and requirements.
What is the difference between dental group accounting and single-practice accounting?
Dental group accounting needs consistent bookkeeping and reporting across multiple practices, with visibility of both individual site performance and the group overall. Where a group operates through multiple legal entities, it can also involve inter-company accounting, consolidated reporting and more complex tax coordination.
I already have an accountant for my group – is it worth switching?
It may be if your accounts are arriving too late, reporting is inconsistent between practices or you no longer have the financial information needed to manage the group effectively. We can review your current setup and identify where the accounting, reporting or finance processes could be improved.
Can Samera help with acquiring a new practice for the group?
Yes. Samera can support dental group acquisitions through financial due diligence, acquisition finance and advice on how the new practice fits into your existing structure. We can also help integrate the accounting and reporting once the acquisition completes.
Can Samera help us prepare the group for sale?
Yes. We can help strengthen your accounts and financial reporting, present EBITDA clearly and identify accounting or structural issues that could affect a future transaction. Wider exit planning and sale support are also available through Samera.
How long does it take to transition a group to Samera?
The timing depends on the size and complexity of your group, its legal structure and the condition of the existing records. We manage the handover with your previous accountant and agree the transition process with you before taking over.
Do you work with both single-entity and multi-entity dental groups?
Yes. We support groups where several practices operate within one company, as well as more complex structures involving multiple companies or a holding company.
For multi-entity groups, this can include inter-company accounting and reconciliations, accounts and Corporation Tax across several entities, consolidated reporting where required and group-level tax planning.
Looking for accountants who understand dental groups?
Book a free consultation to discuss your group, current accounting setup and what you need as the business grows. We’ll explain the right level of support and give you clear pricing based on your structure.
A complete payroll and pensions service for dental practices
Managing payroll for a dental practice involves more than just paying staff on time. PAYE submissions, pension auto-enrolment, P60s, P11Ds for benefits in kind, and the ongoing compliance requirements of running a payroll are all details that carry penalties if they go wrong. We take the whole thing off your plate.
Payroll and pensions sits within our dental accountancy service – the operational workstream that handles staff pay, tax and pension compliance.
Monthly payroll processingPayslips, calculations and PAYE submissions for all staff every pay period.
Pension auto-enrolmentSetting up and managing workplace pension schemes and ongoing compliance with auto-enrolment duties.
PAYE submissionsReal Time Information (RTI) submissions to HMRC every pay period, accurately and on time.
Year-end payrollP60 preparation and distribution for all employees at year end.
P11D and benefits in kindAnnual reporting of company cars, private medical and other employee benefits to HMRC.
New starter and leaver processingP45s, starter declarations and all the compliance that goes with staff changes.
Variable pay and timesheetsProcessing variable hours, overtime, bonuses and other non-standard pay elements.
HMRC correspondenceHandling any queries or notices from HMRC relating to your payroll.
Also looking after associate pay?
Associate pay is a separate process from staff payroll – it involves calculating self-employed associate earnings from clinical activity data rather than processing employed staff wages. Samera offers a dedicated automated associate pay service that connects directly to Dentally, SOE Exact and Xero. Many practice owners use both services together.
Why it matters
Can a general payroll provider handle a dental practice?
Technically yes – but there are specific areas where a generalist will either get it wrong or not know to flag it. NHS pension contributions, the treatment of associates alongside employed staff, and the correct classification of variable hours workers are all areas where dental payroll differs from standard payroll. A general payroll provider processes what you give them. A specialist knows what questions to ask before anything goes to HMRC. The consequences of errors in these areas are not theoretical – they show up as penalty notices, backdated contributions and staff disputes that take significant time to resolve.
NHS pension contributions
NHS employees require specific pension handling. The rules around NHS pension contributions, tiered rates and employer contributions are different from standard workplace pensions and need to be managed correctly.
Variable hours and shift patterns
Dental nursing and reception staff often work variable hours, part-time arrangements or irregular shifts. Payroll that does not handle this accurately creates underpayment and overpayment risks.
Mixed workforce complexity
Most practices employ a mix of full-time, part-time and sometimes temporary or locum staff alongside self-employed associates. The payroll treatment differs for each category and needs careful management.
Auto-enrolment compliance
Missing auto-enrolment deadlines or failing to enrol eligible workers correctly results in HMRC penalties. The thresholds and rules around postponement, re-enrolment and contribution levels need active monitoring.
How it works
A straightforward monthly process
You send us your payroll informationEach pay period you submit hours worked, any changes to staff, new starters, leavers and any variable pay elements through our secure online portal. No emails back and forth.
We process and reviewKaryn and the payroll team process everything, check for errors, calculate PAYE and pension contributions, and prepare payslips and RTI submissions.
You approveYou review the payroll summary through your employer portal and approve it. You keep full visibility of everything without having to do the work.
We submit and distributeRTI submissions go to HMRC, payslips go to staff, and pension contributions are processed. Everything is documented and stored in your secure portal.
Client reviews
Huge thanks to Natasha, Aditi, Arun, Karyn, and the entire Samera team for their outstanding support and guidance. Their professionalism, responsiveness, and deep expertise is a great support for our business. I truly felt supported every step of the way. Highly recommended!
Rajvansh, Dentist – 5 Stars
Arun Mehra and his friendly team … helped and advised me in all matters of accountancy, raising finance, payroll, furlough support and general business advice. The whole teams collective vast experience and knowledge in all business matters and dentistry is invaluable when you are running any type or size of business.
Antimos, Dentist – 5 Stars
Who you’ll work with
Speak to the payroll and pensions team
Book a free, no-obligation call directly with the team member whose work matches what you need. Karyn leads the payroll service – get in touch via the form below to speak with her directly.
Yes. NHS employees require specific pension handling that differs from standard workplace pensions. We manage NHS pension contributions, tiered contribution rates and employer obligations correctly alongside standard auto-enrolment requirements for non-NHS staff in the same practice.
We have a mix of full-time, part-time and zero hours staff. Can you handle this?
Yes. We process payroll for dental practices with all types of employment arrangements – full-time, part-time, variable hours, zero hours contracts and temporary staff. Each employee’s pay is calculated correctly based on their actual hours and contractual terms.
Is the payroll service included in the accounts packages?
Payroll is available as a standalone service or alongside an accounts package. Our practice owner accounts packages include payroll as an integrated part of the service. If you already have an accounts package elsewhere and just need payroll, speak to us about a standalone arrangement.
What is the difference between payroll and associate pay?
Staff payroll covers employed members of your team – nurses, receptionists, treatment coordinators – who are paid a salary or hourly rate through PAYE. Associate pay covers self-employed dental associates who are paid a percentage of their clinical activity, which requires a completely different calculation process. Samera handles both – see our automated associate pay service for detail on how we handle the associate side.
How do you handle auto-enrolment if we are a new employer?
We set up your workplace pension scheme, register with The Pensions Regulator, assess your eligible workers and manage the enrolment process from the start. We then handle ongoing compliance – re-enrolment every three years, managing opt-outs and keeping your records in order for audit purposes.
Can you take over payroll from our existing provider?
Yes. We handle the transition from your existing payroll provider, request the necessary records, and make sure nothing is disrupted during the handover. Most switches take two to three weeks. We will tell you in advance exactly what we need from your current provider to make it smooth.
Take payroll off your plate
Book a free call with Karyn to discuss your practice payroll requirements. We will explain exactly what is involved, what it costs, and how the transition works.
MTD ITSA is live – your first quarterly submission is due 7 August 2026
Making Tax Digital for Income Tax has been mandatory for self-employed dentists earning over £50,000 since 6 April 2026. If that is you, you are now in Quarter 1 of the new tax year and your first quarterly submission to HMRC is due on 7 August 2026.
If you set up your digital records and registered with HMRC before April, your software should already be capturing your records and the August submission is mostly an administrative step. If you have not yet registered, or you are still on paper or spreadsheets, you are technically already non-compliant – but there is still time to get set up properly before the first submission deadline.
The income thresholds then step down over the following two years, pulling more dentists into scope each April.
April 2026 – LIVE NOW
£50,000 gross income threshold. Most established associates and sole-trader practice owners are in scope from this tax year. Currently in Quarter 1.
April 2027 – Next
Threshold drops to £30,000. Catches the majority of mid-career associates. 10 months away.
April 2028 – Future
Threshold drops to £20,000. By this date the large majority of UK dentists are in scope.
Samera has been working with dentists on digital accounts for over 20 years and is a Xero Partner. If you are not yet set up, the priority now is getting you submission-ready in time for 7 August.
Who this is for
MTD ITSA applies to self-employed dentists – both associates and sole-trader practice owners
The rules apply equally to dental associates and to dental practice owners who trade as sole traders. The compliance obligations are the same: digital records, quarterly submissions and an annual declaration. The volume of records is different, but the framework is identical.
Dental associates
Self-employed associates over the threshold
Self-employed status (most associates)
Combined self-employment and rental income over the relevant threshold
All records kept in MTD-compatible software (Xero)
Four quarterly submissions per year (Aug, Nov, Feb, May)
One annual end-of-year declaration (by 31 January)
Self Assessment tax return replaced by the five-report structure
Sole-trader practice owners
Practice owners trading as sole traders
Same MTD ITSA obligations as associates
Higher transaction volume – software setup matters more
Practice expenses, equipment finance, lab costs all in scope
Mixed VAT positions also affected (MTD for VAT is separate but related)
Limited company practices NOT yet in scope (but in due course)
Worth setting up digital systems now even if Ltd to prepare for Corporation Tax MTD
NHS-employed dentists with no self-employment or rental income above the threshold are not currently in scope. If you operate entirely through a limited company and take a salary and dividends rather than filing a Self Assessment as a sole trader, you are also not currently mandated. Speak to us if you are unsure which category applies to you.
The submission year
Five reports per tax year – here is what the next 12 months look like
Your annual Self Assessment return has been replaced by a five-report structure – four quarterly updates plus one annual declaration. The first of these is now 78 days away.
Quarter 1 update – due 7 August 2026Summary of income and expenses for 6 April to 5 July 2026, submitted through MTD-compatible software directly to HMRC. This is the first ever quarterly submission – the rest of the year follows the same pattern.
Quarter 2 update – due 7 November 2026Summary of income and expenses for 6 July to 5 October 2026.
Quarter 3 update – due 7 February 2027Summary of income and expenses for 6 October 2026 to 5 January 2027.
Quarter 4 update – due 7 May 2027Summary of income and expenses for 6 January to 5 April 2027.
Annual end-of-year declaration – due 31 January 2028Final declaration confirming your overall tax position for the 2026/27 tax year, including any adjustments and reliefs. Replaces the traditional Self Assessment return.
Quarterly updates are summaries, not full returns. They report your income and expenses by category but do not finalise your tax position. The annual declaration at the end of the year is where final adjustments are made, allowances claimed and your total tax liability calculated.
What we handle
Full migration, quarterly submissions and the annual declaration
We do not just file the reports – we manage the full transition from paper or spreadsheets to a digital workflow that takes minutes per month to maintain. If you are coming to us mid-quarter, we can backfill your Q1 records and have you submission-ready for 7 August.
Xero setup and migrationSoftware configured with a dental-specific chart of accounts, tracking categories and bank feeds. If you are on paper or spreadsheets, we migrate everything across – including backfilling Q1 records if you are coming to us late.
HMRC MTD registrationWe register you (or your business) with HMRC for MTD ITSA as your tax agent. Required if you have not already done this – and we can still get you registered now even though mandation has started.
Quarterly submissionsFour quarterly updates prepared and submitted to HMRC on your behalf, starting with the 7 August deadline. We chase you for missing information well ahead of each deadline.
Annual end-of-year declarationYour final declaration prepared and submitted by 31 January each year – the replacement for your old Self Assessment return.
Hubdoc and digital recordsYou scan or photograph receipts and invoices and upload them to Hubdoc. Hubdoc feeds directly into Xero, where our team processes everything.
Allowable expense reviewWe review your records annually to make sure you are claiming all allowable dental-specific expenses – associates miss more than you might expect.
HMRC correspondenceAny queries from HMRC about your submissions handled directly by our team. You do not need to log in to HMRC or interact with them.
Dedicated dental accountantOne named contact who knows your situation, not a different person every time you call.
Packages
Full compliance or training-only – your choice
We offer two routes: a fully-managed compliance service where Samera handles everything, or a one-off training session if you want to manage your own records with expert guidance on setup.
Fully managed – we handle everything
MTD ITSA Compliance Package
Price: Pricing based on your turnover and service level (book a free consult for a fixed quote)
For associates and sole-trader practice owners who want their MTD obligations handled in full.
Includes:
Quarterly digital records and preparation of MTD reports
Submission of all four MTD reports to HMRC each year (starting with 7 August)
Annual end-of-year declaration and final tax position adjustments
Annual Self Assessment tax return preparation
MTD-compliant Xero software subscription
Hubdoc setup for receipt and invoice capture
HMRC compliance guidance throughout the year
Email and phone support
Dedicated dental tax accountant
Initial setup, HMRC MTD registration and onboarding (including backfill if mid-quarter)
One-off, you manage your own records
MTD ITSA Software and Training
Price: £750 + VAT (one-off)
Dentists who want to manage their own MTD ITSA records and submissions with expert guidance on setup.
Includes everything in Basic, plus:
Initial consultation to assess your current setup, experience and goals
Two-hour one-to-one online training session covering software setup, navigation, record-keeping, submissions and troubleshooting
Professionally prepared reference materials
Dedicated Q&A session covering your specific questions
Not sure which option suits you? Book a free 30-minute call. We will look at your current setup, tell you what catching up to 7 August would involve, and recommend the right approach based on your income level, comfort with software and how much time you want to spend on it.
Who you’ll work with
Speak to the MTD team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable particularly during the recent crisis.
Patrick, Dentist – 5 Stars
As a busy dental associate, I have been using Samera Accounting services for over 7 years now and have found them to be highly professional, prompt in correspondence and … extremely helpful to any enquiries which I have had.
Alistair, Dentist – 5 Stars
Used Samera business advisors for my self tax return form and they were amazing from start to finish. They made me understand every single step and made the process swift!
The complete list of expenses dental associates can claim, including items commonly missed.
Frequently asked questions
What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is the UK Government’s requirement for self-employed individuals and landlords to keep digital tax records and submit income and expense updates to HMRC quarterly, rather than filing a single annual Self Assessment return. It is part of HMRC’s broader programme to move the entire tax system to digital reporting.
Does MTD apply to me as a dentist?
If you are a self-employed dental associate or a dental practice owner trading as a sole trader, and your gross income from self-employment and property combined exceeded £50,000 in the 2024/25 tax year, MTD has applied to you since 6 April 2026. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028. NHS-employed dentists with no private income or rental income above the threshold are not currently in scope.
What are the MTD ITSA income thresholds and deadlines?
From April 2026, the threshold is £50,000 gross income from self-employment or property. From April 2027 it drops to £30,000, and from April 2028 it drops to £20,000. These are gross income thresholds, not profit thresholds, so your turnover before expenses is what counts. The first quarterly submission deadline for in-scope dentists is 7 August 2026.
What replaces my Self Assessment tax return under MTD?
Your annual Self Assessment return is replaced by a five-report structure. You submit four quarterly updates summarising your income and expenses, with deadlines of 7 August, 7 November, 7 February and 7 May. You then file a final end-of-year declaration by 31 January following each tax year, which confirms your overall tax position for that year.
What counts as qualifying income for MTD ITSA?
Qualifying income includes gross income from self-employment and gross income from UK property. If the combined total of these two income streams exceeds the threshold, you are in scope for MTD. Income from employment, pensions and investments does not count toward the threshold but is still reported annually as part of the final declaration.
I am a dental associate paid through a limited company. Does MTD apply to me?
MTD ITSA applies to self-employed individuals, not limited companies. If you operate entirely through a limited company and take a salary and dividends rather than filing a Self Assessment as a sole trader, you are not currently mandated into MTD ITSA. Corporation Tax digital reporting is a separate workstream that HMRC has signalled it will bring into scope in due course. If you are unsure about your trading structure and how it affects your MTD obligations, speak to our team.
What software do I need for MTD?
You must use software that is compatible with HMRC’s MTD systems and can submit reports directly to HMRC. Samera uses and recommends Xero for all dental clients. A full list of compliant software is available on gov.uk. Spreadsheets alone are not sufficient unless they are linked to bridging software that can communicate with HMRC.
Can I keep using spreadsheets under MTD?
You can use spreadsheets but only if they are linked to HMRC-compatible bridging software that can submit your quarterly updates. A standalone spreadsheet with no direct HMRC connection will not meet the MTD requirements. For most dentists, moving to dedicated software such as Xero is simpler, more reliable and less prone to error than a bridging software workaround.
How long do I need to keep my digital records?
You are required to retain digital records for a minimum of six years under MTD ITSA.
What happens if I do not comply with MTD?
HMRC operates a points-based penalty system for MTD ITSA. You accumulate a penalty point for each missed quarterly submission. Once you reach the threshold number of points, a financial penalty applies. There is also interest charged on any tax paid late. The points reset after a period of full compliance. HMRC has indicated it will take a supportive approach in the early stages of mandation, but the penalty framework is live from the point the rules apply to you.
Are there any exemptions from MTD?
You may be able to apply for an exemption if it is not reasonably practicable for you to use digital tools due to age, disability, remoteness of location or other factors. Religious objections to using computers may also qualify. Exemptions must be applied for through HMRC and are assessed on a case-by-case basis. If you think you may qualify, speak to our team before assuming you are exempt.
I have rental income as well as my dental income. How does MTD affect me?
If your combined gross income from self-employment and rental property exceeds the MTD threshold, both income streams must be reported under MTD ITSA from the point you are mandated. Your rental income and expenses are reported quarterly alongside your dental income, and both are captured in the final end-of-year declaration.
What is the difference between MTD for VAT and MTD for Income Tax?
MTD for VAT has been in place since 2019 and requires VAT-registered businesses to keep digital VAT records and submit VAT returns through compatible software. MTD for Income Tax is a separate requirement covering Self Assessment taxpayers. If your dental practice is VAT-registered, you are likely already using MTD-compatible software for VAT purposes, which means the transition to MTD ITSA may be straightforward as your software infrastructure is already in place.
How much does it cost to become MTD compliant with Samera?
Our MTD ITSA Compliance Package covers quarterly record keeping, all HMRC submissions, your annual Self Assessment, software subscription, setup and a dedicated dental tax accountant. Pricing is based on your annual turnover and service level. We also offer a standalone one-off training session at £750 plus VAT for dentists who want to manage their own records with expert guidance on how to use the software correctly. Book a free consultation to discuss which option suits your situation.
Can Samera take over my MTD from another accountant?
Yes. If you are currently with another accountant or managing your own records and want to switch to Samera, we handle the full transition. This includes transferring your records into Xero, registering you with HMRC for MTD, and onboarding you into our digital workflow. We do this regularly and the process is straightforward.
I have not registered for MTD yet. Is it too late?
No, but you need to act now. MTD ITSA mandation began on 6 April 2026 and the first quarterly submission deadline is 7 August 2026. If you have not yet registered with HMRC, set up MTD-compatible software, or backfilled your Q1 records (6 April onwards), you are technically already non-compliant – but there is still time to get set up properly before the August deadline. HMRC has indicated it will take a supportive approach in the early stages of mandation. Samera can register you, set up Xero, backfill your records and submit your first quarterly update on time. Typical setup takes one to two weeks.
What is the Samera digital workflow and how does it work day to day?
Once you are set up with Samera, the day-to-day process is minimal. You scan or photograph your receipts and invoices and upload them to Hubdoc. Hubdoc feeds directly into Xero, where our team processes your records. We prepare and submit your quarterly updates to HMRC and handle your annual declaration. You do not need to log in to Xero or interact with HMRC directly unless you want to.
Do I need to sign up for MTD, or does it happen automatically?
You need to sign up for MTD ITSA – it does not happen automatically. HMRC requires you to register through your software or through a tax agent acting on your behalf. If you are in scope (over £50,000 gross self-employment or property income) and have not yet registered, you should do so now to avoid missing the 7 August submission deadline. Samera handles this registration as part of our onboarding process.
What if my income drops below the MTD threshold after I have been mandated?
Once you have been mandated into MTD ITSA, you will only be able to exit the scheme if your qualifying income falls below £20,000 for three consecutive tax years based on your filed returns. Dropping below £50,000 or £30,000 in a single year does not automatically remove you from the scheme.
Submission-ready in time for 7 August
If you have not yet registered with HMRC for MTD, or you are still on paper or spreadsheets, the first quarterly submission deadline is 78 days away and we can get you set up in time. Book a free 30-minute call with Natasha or the team – we will look at where you are now, tell you what catching up involves, and confirm the fee upfront. No forms, no obligation.
Become a Samera Alliance partner to join one of the UK’s fastest-growing dental buying groups.
The Samera Alliance brings dental practices together with the leading suppliers, contractors and consultants in the UK’s dental sector.
Access a ready-made market, generate more leads and increase your sales by joining the Samera Alliance.
Why should you partner with the Samera Alliance?
We have been working with the UK’s dentists for over 20 years. We have built an extensive network of contacts and close relationships with dentists all the way from associates to large dental groups.
We are one of the leading names in UK dental practice sales and management. Through our Dental Practice Start-up Programme and our Buyers Advisory Service, we can connect you with dental practices right at the start of their journey. By making that contact early, you can get in on the ground floor and build a fruitful partnership with practices for their entire span.
Samera Finance are experts at sourcing finance for businesses all across the UK’s health sector. From assets to acquisitions, we help our clients source the funding they need to start, build and grow their businesses.
When your clients need extra funding, we source the best deal from across the UK’s lending market at no cost to the client!
Why waste time and money on a lead who cannot afford your products in the end?
Why waste time and money waiting for the client to source their own finance?
Why not work with Samera Finance to make sure your clients get the funding they need to purchase your services quickly and comfortably?
Why should you partner with Samera Finance?
Our team are former bankers with a wealth of experience and a wide-ranging network within the UK’s healthcare lending industry. We’ve been helping the UK’s medical health professionals finance their businesses for 20 years.
Not only do we know finance, we know healthcare too.
We understand your clients’ financial needs and we understand their industry requirements.
Not only do we help find the best finance solutions for your clients, we also support them in the application process. This helps ensure they get the funding they need, when they need it. Which in turn means you make the sale you need, when you need it.
Most dental practices have at least one treatment they are delivering at a loss
Pricing decisions in dental practices are almost always made by looking at what local competitors charge. The problem is that your competitors may also be pricing incorrectly. And a treatment that looks profitable on paper – because the fee is higher than the lab cost – can still be loss-making once you account for the actual time it takes and what that time costs your surgery per hour.
Fee reviews are typically run as part of a wider dental accountancy service engagement – turning pricing into a profitability lever.
We regularly find practices where specific treatments are being delivered at margins that do not cover overheads, or where a modest fee increase of £10-£20 per appointment would generate significant additional annual revenue without any risk of losing patients.
£6,000 – Additional annual revenue from a £10 increase on a treatment delivered 600 times per year
£6,000 – Annual profit reduction from a single treatment that does not break even per surgery hour
Part of Samera Growth Advisory
Fee Review is one of the specialist services that sit inside Samera Growth Advisory. At Tier 1 (the £500 Growth Strategy Session plus on-demand specialist work) it’s the most common standalone engagement. At Tier 2 and above it’s pulled in as part of the monthly retainer when the numbers point at pricing as the highest-yield piece of work.
Our process
Why do so many dental practices underprice their treatments?
Our fee review is built on your actual financial data, not assumptions or industry averages. The process typically takes four to six weeks from the point we have the information we need.
Treatment list and volumes – We start by obtaining a full list of all the treatments your practice provides, the volume of each treatment delivered over the last 12 months, and the approximate time each treatment takes to complete. This is the foundation of everything that follows.
Break-even cost per surgery hour – Using your accounting records we calculate the total cost of running your surgery per hour – overheads, staff costs, lab fees, consumables, and all other operating costs. This gives us the break-even point that every treatment must exceed to contribute positively to the practice.
Treatment-by-treatment margin analysis – We apply the cost-per-hour figure to each treatment based on its duration, then compare this against the current fee. This identifies which treatments are profitable, which are marginal, and which are being delivered at a loss – and by how much.
Competitor analysis – For each treatment where a fee increase is indicated, we check competitor pricing to establish where the increase remains competitive in your local market. The goal is never to be the most expensive – it is to be profitable while remaining good value.
Revenue impact modelling – We calculate the projected revenue impact of each recommended change based on your actual treatment volumes. You see exactly what each adjustment is worth annually before you make any decision.
Example output
A practice delivers composite bonding 400 times per year at £180 per case. The treatment takes 75 minutes. The surgery costs £140 per hour to run. At 75 minutes the break-even is £175 – the current fee covers overheads by just £5 per case, leaving no margin for lab materials, dentist time or profit. A £40 increase to £220 would generate an additional £16,000 per year while remaining below the local competitor average of £240.
What you receive
A clear report you can act on
Treatment profitability breakdown
Every treatment ranked by margin contribution per hour, showing clearly which are profitable, marginal and loss-making.
Recommended fee adjustments
Specific fee recommendations for each treatment that needs a change, with the competitor context that supports each recommendation.
Revenue impact projection
The projected annual revenue gain from implementing the recommended changes, modelled on your actual treatment volumes.
Review meeting
A meeting to walk through the findings, answer questions and discuss implementation – including how to communicate price changes to patients.
Who you’ll work with
Speak to the fee review team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Most dentists raising finance start with their existing bank. The limitation is that you are only seeing the finance and terms available from that lender.
Samera Finance is an FCA-authorised commercial finance broker. We work with a broad panel of high street banks, specialist healthcare lenders and alternative finance providers.
We package your application, approach suitable lenders, compare the offers available and negotiate terms on your behalf. You then choose the option that works best for you.
No brokerage fee on most applications
For most dental finance applications, there is no brokerage fee to you. We receive commission from the lender when your finance completes.
This includes practice acquisitions, refinancing, asset finance, property finance, tax loans and the freehold element of a squat practice start-up.
The exception is squat practice fit-out finance, where we charge 2% of the amount funded, subject to a minimum fee of £3,500.
Where a squat start-up involves separate freehold and fit-out facilities, only the fit-out funding carries our brokerage fee.
Who we help
Dental finance for associates, practice buyers and owners
We arrange finance for dentists at different stages of their careers, from associates funding business costs to first-time buyers, squat start-ups and established practice owners expanding their groups.
Dental associates
Dental associates may need help raising finance for tax liabilities, equipment, business costs or partnership buy-ins.
First-time buyers
Buying your first practice can involve goodwill, freehold, working capital and more. We help structure the application and approach suitable dental lenders.
Dentists starting a squat practice
Starting from scratch often means funding premises, fit-out, equipment and working capital at the same time. We can coordinate the different facilities needed to get the practice open.
Existing practice owners and dental groups
Growing an existing business may involve acquisitions, refinancing, freehold purchases, equipment or wider group expansion.
What we arrange
Business loans for almost anything a dentist needs
Buying your first or next dental practice
Funding for first-time purchases, additional acquisitions and multi-site deals, including goodwill and freehold purchases. Typically 70–100% LTV, depending on the strength of the applicant and the deal.
Commercial mortgages for dental practice freeholds and other business property. Repayment terms are typically 15–25 years, depending on the lender and deal structure.
Fund chairs, scanners, CBCT machines and other equipment over a repayment term rather than using working capital upfront. Asset finance can often be arranged within days.
Funding can cover premises, fit-out, equipment, staffing and working capital. Squat start-up funding is typically around 70–80% of total start-up costs, often structured across more than one facility.
Start with a free, no-obligation call. We’ll understand what you are looking to fund, how much you may realistically be able to borrow and whether the deal looks financeable.
Complete a short application
You provide the key details about you, your finances and the dental business or transaction. We use this to identify the lenders most likely to fit.
Send us the supporting documents
We give you a clear checklist of what is needed, typically accounts, bank statements, ID and information about the practice or purchase.
We package the application and approach lenders
We prepare the application, present it to suitable lenders, manage their questions and negotiate the terms on your behalf.
Compare the offers and choose
We explain the available options, including rates, repayment terms, fees and any conditions. You choose which offer works best for you, and we manage the process through to drawdown.
Our lender panel
Access to high street banks, specialist lenders and alternative finance providers
We work with a broad panel of lenders across the UK finance market, including high street banks, specialist healthcare lenders and alternative finance providers.
The lender we approach depends on the type of finance you need, the strength of the application and the structure of the deal. Our job is to identify the lenders most likely to fit, compare the terms available and negotiate on your behalf.
No financial incentive to favour one lender
At present, every lender on our panel pays us the same 1% commission rate. That means there is no commission-rate incentive for us to favour one lender over another.
We recommend finance based on the suitability of the lender, terms and structure for your circumstances, and we disclose the commission we receive.
Loan calculator
Estimate your monthly repayments
Use the calculator to see the approximate monthly cost of borrowing based on the loan amount, repayment term and interest rate.
Adjust the figures to compare different scenarios before speaking to our finance team.
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*Calculations are indicative and intended as a guide only.
Based on the average rate of our lowest risk businesses.
Excludes loan origination fee
Disclaimer: Illustrative only. Actual rates, repayments and fees will depend on the lender, type of finance, applicant strength, security and other factors. Speak to us for an estimate based on your circumstances.
Who you’ll work with
Work directly with someone who understands dental finance
Your application is handled by a team that understands how dental lenders assess associates, practice buyers and existing owners. Book a free call now.
From first practice purchases and start-ups to refinancing, equipment and multi-site acquisitions, here are some examples of finance we’ve arranged for UK dentists recently.
We Sourced
£1,475,000
For the purchase of a first practice and freehold in the Midlands.
We Sourced
£1,100,000
Refinance agreed to cover original bank debt and a substantial amount of short term debt.
We Sourced
£800,000
For a second practice on the South Coast.
We Sourced
£360,000
Refinance of a start-up loan to reduce the rate of interest and assist the client’s cashflow.
We Sourced
£1,050,000
For the purchase of a first Dental Practice, including the goodwill and freehold, in Somerset.
We Sourced
£53,000
Asset finance for the equipment in a private start-up practice based in Warwickshire.
Client case studies
Read more about how we’ve helped dentists secure finance, compare lenders and solve more complex funding problems. Numbers, lenders and structures are accurate. Client names withheld for confidentiality.
A practice owner approaching the end of their commercial mortgage term tested the market rather than automatically moving onto the lender’s standard reversion rate. Around £300,000 was refinanced on improved terms, reducing monthly repayments.
A South East start-up ran over budget when its property conversion and fit-out cost more than expected. We arranged £120,000 of additional asset finance alongside the existing £280,000 start-up loan, providing the full £400,000 required.
A first-time buyer purchased the goodwill and freehold of their first practice for around £1.05 million. We secured 100% LTV with no personal deposit, then helped negotiate reductions to both the freehold and goodwill prices.
The owner of two practices asked us to review their borrowing. We were upfront that refinancing might not make financial sense once switching costs were included, while the wider review also uncovered additional savings available through the Samera Dental Buying Group.
A dental acquisition stalled over the proposed company structure, directorships and personal guarantees. We helped clarify the structure with the client and solicitors, allowing the transaction to move forward and more than £1.6 million of funding to complete.
What clients say
Great service, really paid attention to our needs and offered us the appropriate advice. In particular we were impressed with the time, dedication and focus given to help us finance our acquisition of a dental practice with good rates. We also managed to stay in communication during unsociable hours which really made the process convenient for us. Very helpful.
Dr J – 5 Stars
… ended up helping will all aspects of my first practice purchase- from sifting through prospectuses, business plans, viability and securing great deals on the loans … Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase…
Mayoor – 5 Stars
Brilliant Team – Both my wife and I were new to the Dental Market … I have no hesitation in recommending … Samera as a go to place for squat Dental Finance.
Joey – 5 Stars
I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience ….. It took only days to get the finance in place … Basically if you want a result …… call Samera!
No. Samera Finance is an FCA-authorised commercial finance broker, not a lender. We work with a panel of high street banks, specialist healthcare lenders and alternative finance providers, then compare suitable options and negotiate terms on your behalf.
Is there a fee for your service?
For most applications, no. We are paid by the lender when the finance completes.
This includes practice acquisitions, refinancing, asset finance, property finance, tax loans and the freehold element of a squat start-up.
For squat practice fit-out finance, we charge 2% of the amount funded, subject to a minimum fee of £3,500. We confirm any fees before you proceed.
How is Samera Finance paid by lenders?
For most applications, we receive commission from the lender when your finance completes.
At present, every lender on our panel pays us the same 1% commission rate, so there is no commission-rate incentive for us to favour one lender over another. We recommend options based on suitability, terms and structure for your circumstances.
We disclose the commission we expect to receive before you proceed.
How much can I borrow?
It depends on what you are financing, your financial position and the lender.
Dental practice acquisitions can sometimes be funded at 70–100% of the purchase price. Squat start-ups are typically funded at around 70–80% of total start-up costs, while asset finance can sometimes cover the full cost of the equipment.
How long does it take to arrange finance?
It depends on the type and complexity of the funding.
Asset finance can sometimes be arranged within days. Larger commercial loans usually take several weeks to approve. Actual drawdown can also depend on valuations, solicitors, property matters and the wider transaction.
What if I have been declined before?
A previous decline does not necessarily mean the deal cannot be funded.
Different lenders have different credit policies and appetites. We can review why the application may have been declined, assess whether the structure or presentation can be improved and approach other suitable lenders from our panel where appropriate.
Will banks lend to dental associates?
Yes. Banks and specialist lenders will lend to dental associates, although what they will fund and how much they will lend depends on your income, experience, personal finances and what the money is for.
Associates can potentially borrow for practice purchases, partnership buy-ins, squat start-ups, equipment, tax liabilities and other business costs.
Should I refinance my existing loan?
It can be worth reviewing if your existing borrowing is no longer competitive or your circumstances have changed.
Refinancing may reduce repayments, lower the overall cost of borrowing or release equity. However, switching costs also need to be considered. If moving lenders does not make financial sense, we will tell you.
Can you help if I already have an offer from my bank?
Yes. We can review an existing finance offer and compare it with suitable alternatives from our lender panel.
Sometimes another lender may offer stronger terms. In other cases, your existing bank may still be the best option. If it is, we will tell you.
What’s the difference between using a broker and going directly to a bank?
Going directly to a bank gives you access to that bank’s products and lending criteria. A broker can compare suitable options across a wider panel of lenders.
We also package your application, approach appropriate lenders, negotiate terms and manage the process through to completion.
Speak to us about your finance options
Free, no-obligation consultation. We will tell you honestly what your options are, what you could realistically borrow and which lenders are most likely to back the deal.
Independent dental practices rarely have the purchasing power of large corporate groups. The Samera Dental Buying Group brings independent practices together to access pre-negotiated pricing from dental suppliers and service providers.
Membership is free. Once you join, you continue buying directly from participating suppliers, with Dental Buying Group pricing applied to your account.
1. Join the Dental Buying Group for free
Sign up in a few minutes. There is no membership fee, contract or minimum spend.
2. Get access to member pricing
Your practice is registered with participating suppliers so you can access the pre-negotiated Dental Buying Group rates.
3. Buy directly from suppliers and save
Order through each supplier as normal. You deal directly with them and receive the agreed member pricing.
What we do
We negotiate group pricing with dental suppliers and service providers on behalf of our members.
What we don’t do
We do not place orders or act as a reseller. You buy directly from each supplier.
Join the Dental Buying Group
Are you ready to save money on your consumables and services for your dental practice?
Dental Buying Group members get access to pre-negotiated pricing and offers from suppliers covering consumables, equipment, insurance, IT and other practice costs.
You continue buying directly from each supplier, with the relevant Dental Buying Group pricing or offer applied to your account.
Buying Group pricing: Pre-negotiated rates for Dental Buying Group members.
Technocure
Dental IT support
Specialist dental IT support covering networking, servers, cyber security, cloud backup, Microsoft 365 and telecoms, with remote monitoring and on-site installation.
Buying Group pricing: Preferential rates for Dental Buying Group members.
Croner
HR and health & safety
HR, employment and health and safety support for dental practice owners.
Buying Group pricing: Preferential rates for Dental Buying Group members.
Patient Plan Direct
Dental patient plans
Practice-branded dental membership plans designed to give practices an alternative to larger plan providers.
Buying Group pricing: 30% off setup fee
Beaconplus
Utilities and telecoms cost management
Specialist management of energy, water and telecoms contracts for practices, typically saving 10–30% on bills, plus help with wider costs like business rates and premises. No saving, no charge.
Buying Group pricing: Reduced fees for Dental Buying Group members
Worldpay
Card payments and merchant services
Card payment processing for practices, covering in-surgery card terminals, online payments, fraud protection and payment reporting.
Buying Group pricing: Bespoke preferential rates for Dental Buying Group members.
Hammond PI Consultants
Professional IndemnityInsurance
Specialist UK insurance broker offering professional indemnity, cyber and directors’ and officers’ cover.
Buying Group pricing: 5% off catalogue price
The partner network grows regularly. Once you’ve joined, you’ll see the full current directory and new partner additions inside the member area.
Interested in becoming a buying group supplier? Become a partner.
How Dental Buying Group savings can increase practice value
Reducing your practice costs does more than improve cash flow. If those savings are sustainable, they can also increase EBITDA, one of the key measures commonly used when valuing a dental practice.
For example, if your practice saves £10,000 a year in recurring costs, EBITDA could increase by the same £10,000. If a buyer were valuing the practice at a 6x EBITDA multiple, that could equate to around £60,000 of additional practice value, all else being equal.
The exact impact will depend on the valuation multiple applied to your practice, which can vary depending on factors such as profitability, size, location, buyer demand and the quality of the business.
At an illustrative 6x multiple, £1 of recurring annual savings could equate to around £6 of additional practice value.
Annual recurring saving
EBITDA uplift
Practice value uplift (at 6x)
£1,000
£1,000
£6,000
£10,000
£10,000
£60,000
£25,000
£25,000
£150,000
£50,000
£50,000
£300,000
That means the value of Dental Buying Group savings can extend well beyond the immediate reduction in your monthly costs.
Note: based on a 6x EBITDA multiple. Actual practice valuations vary – see Practice Valuations for a formal valuation, or Exit Planning if you’re 18-24 months from a sale.
Join the Dental Buying Group
Are you ready to save money on your consumables and services for your dental practice?
See what reducing your practice costs could be worth
Use the calculator to estimate how much you could save on dental consumables and what those recurring savings could mean for your practice value.
Adjust the figures to reflect your current annual spend and expected savings.
Illustrative only. Actual savings depend on your current supplier pricing and purchasing habits. Any estimated impact on practice value will also depend on the valuation multiple and circumstances of your practice.
Frequently asked questions
What is the Samera Dental Buying Group?
The Samera Dental Buying Group is a free buying group for UK dental practices that provides access to pre-negotiated pricing from dental suppliers and service providers. Members can save on consumables, equipment and other everyday practice costs.
Why did you create the buying group?
We created the Dental Buying Group to help independent dental practices access better supplier pricing by combining their collective purchasing power. This can give smaller practices access to rates and terms they may struggle to negotiate individually themselves.
What can I save money on through the Dental Buying Group?
Dental Buying Group members can access preferential pricing on dental consumables, equipment, HR, insurance, IT, patient plans, legal services and other practice costs.
How do I join?
You can join the Samera Dental Buying Group online for free by completing the registration form or booking a call with Uros. Once your practice is set up, you can access participating suppliers and the relevant Buying Group pricing.
Do I need to be a Samera accountancy client to join?
No. You do not need to use Samera for accountancy, finance or any other service to join the Dental Buying Group. It is open to UK dental practices.
How much does it cost to join?
The Samera Dental Buying Group is free to join. There is no joining fee, ongoing membership fee, minimum spend or membership contract.
Do you place the orders for me?
No. Dental Buying Group members continue ordering directly from participating suppliers. Samera negotiates the pricing, but does not act as the reseller or process your orders.
How much could my dental practice save?
Members typically report savings of around 6–10% on dental consumables and equipment. Actual savings depend on your current supplier prices, purchasing volumes and the products or services you use.
How is the Dental Buying Group free?
Dental practices do not pay Samera a membership fee to join the Buying Group. Samera works commercially with a select group of participating suppliers while members access the negotiated pricing and offers.
Join the Samera Dental Buying Group for free
Access pre-negotiated pricing from dental suppliers and service providers across consumables, equipment and everyday practice costs.
There is no membership fee, no minimum spend and no contract. Join for free, choose the suppliers you want to use and continue buying directly from them.
Free to join. No commitment. Membership is free for UK dental practices.
Related services
Finance your equipment purchases
Spread the cost of new dental equipment while still benefiting from the pricing available through the Buying Group. Samera can help you arrange funding for equipment, refurbishment and other capital purchases.
Whether you are buying your first practice, acquiring another site, refinancing or investing in growth, Samera can help you compare suitable finance options from a range of lenders.
If you want to go beyond reducing costs, our dental practice growth services can help you improve profitability, strengthen financial performance and make better decisions around the next stage of your practice.
Saving on costs is only one side of improving margins. A fee review can help you understand whether your treatment prices properly reflect your costs, time and market position.
Accounts payable, explained for dental practice owners
Accounts payable (AP) is the part of your finance function that handles money going out – receiving supplier invoices, checking them against what was ordered, scheduling payments, and keeping a clean record of every supplier transaction. For a busy dental practice, AP typically involves invoices from lab partners, materials suppliers, IT and software vendors, equipment maintenance providers, utilities, professional services and waste collection – often 20-40 different suppliers paid each month.
Accounts payable is an operational add-on to our dental accountancy service packages – taking supplier bills off your desk entirely.
Done badly, AP becomes a recurring problem: late payments, damaged supplier relationships, duplicate payments slipping through, VAT reclaimed incorrectly, and an admin burden that lands on whoever happens to have time (usually the practice manager or principal). Done well, it disappears – invoices arrive, get verified, get paid on time, and reconcile cleanly into your management accounts each month with no input from you.
This is not a separate Samera service
Accounts payable is one of the things we handle as part of our monthly accounts packages for practice owners. It’s included as standard in our Grow and Expand packages, and available as an add-on on Kick-Start. This page exists to explain what’s involved if you’re considering outsourcing it.
What we handle
Everything from invoice receipt through to reconciliation
Invoice receipt and verificationWe receive supplier invoices directly, check them for accuracy, and flag any discrepancies before they become problems. No more chasing paper invoices around the practice.
Supplier payment runsScheduled payment runs through Xero, processed via Wise for cost-effective domestic and international transfers. Suppliers paid on time, every time.
Expense tracking and categorisationEvery payment categorised correctly against your sector-specific chart of accounts so your management accounts and VAT returns are accurate the first time.
Supplier reconciliationMonthly reconciliation of supplier statements against your Xero ledger to catch missing invoices, duplicate payments and errors before year-end.
Supplier communicationWe act as the liaison with your suppliers on payment queries, disputes and statement reconciliation. Your team does not get pulled into chasing it.
AP reporting in your management accountsOutstanding payables, supplier ageing and cash outflow trends visible in your monthly management accounts so you can see what is going out before it goes out.
Why this is part of accounts, not a standalone service
Accounts Payable cannot be done well in isolation
Outsourcing your accounts payable to a third-party AP-only provider sounds appealing – but in practice it creates more work, not less. Here is why we deliver AP only as part of a full accounts package:
The reconciliation problem: A separate AP provider pays suppliers from your bank account but does not own your management accounts. That means month-end reconciliation between what they paid and what your accountant records becomes your job – or it falls through the cracks and ends up as a year-end mess.
VAT and tax implications: Whether a supplier invoice can be reclaimed for VAT, allocated as a capital expense, or treated as a deductible cost is a tax decision. AP providers without accountancy qualifications cannot make those calls correctly – which results in over- or under-paying VAT and incorrect corporation tax.
No financial oversight: A separate AP function processes invoices but does not flag when supplier costs are rising faster than revenue, or when one category of spend is creeping outside your normal pattern. Inside an accounts package, your accountant sees both sides and tells you.
For dental practices in particular, where lab costs, materials and equipment financing all interact with profit margins and tax planning, splitting AP from your accounting function tends to cost more than it saves. We handle it as one connected service.
Tools and technology
Xero and Wise – the AP stack we deploy for dental practices
We do not use bespoke or proprietary software – we use the same tools you can verify yourself, configured properly for a dental practice.
Xero Partner
Samera is a Xero Partner. We use Xero as the system of record for every transaction, configured with a dental-specific chart of accounts and tracking categories so your AP data feeds directly into your management accounts and VAT returns.
Wise for payment processing
Supplier payments are processed through Wise for low-fee domestic transfers and competitive rates on international payments (useful for lab partners or equipment imports). Faster and cheaper than typical bank payment runs.
Where this sits
Accounts Payable is included in Grow and Expand – and an add-on on Kick-Start
If you are considering outsourcing accounts payable, the answer for most practices is to take our Grow or Expand accounts package, which includes supplier payment runs and the full AP function as standard. The Kick-Start package can add AP as an optional extra.
Package
Kick-Start
£500/month + VAT
AP coverage: Available as an add-on
Best for: Smaller practices wanting essential compliance with AP added when needed
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable particularly during the recent crisis.
Patrick, Dentist – 5 Stars
Arun, Natasha and all the team at Samera have provided outstanding service to me over a number of years – they are experts and are friendly and easy to deal with – would thoroughly recommend.
Corporation tax, VAT, capital allowances and how practice owners should think about VAT on supplier invoices.
Frequently asked questions
Can I just outsource accounts payable without using Samera for the rest of my accounts?
We do not offer AP as a standalone service, and we would not recommend a separate AP-only provider for a dental practice either. The reason is that supplier invoices have VAT and tax implications that only your accountant should be making decisions on – splitting AP from accounts tends to create reconciliation problems, incorrect VAT treatment and a year-end clean-up bill. AP is included in our Grow and Expand accounts packages.
How does the invoice receipt process actually work?
We set up a dedicated email address or Xero inbox where your suppliers send invoices directly. For paper invoices that still arrive at the practice, your team forwards them to us (or scans via the Xero app). Either way, the invoices land with our team for processing rather than piling up on your practice manager’s desk.
What about urgent or emergency supplier payments?
Standard payment runs are scheduled weekly or fortnightly depending on your package and supplier terms. For genuine emergencies (an engineer arriving, an equipment failure), we can process payments same-day through Wise. We agree the workflow with you at setup.
Will my suppliers know they are dealing with Samera rather than the practice?
We communicate with suppliers in your name and on your behalf – we are not asking suppliers to think of us as a third party. Most do not need to know who is processing the payments, only that the payments arrive correctly and on time.
What if a supplier invoice is wrong or there is a dispute?
We flag it to you with the discrepancy identified and our recommendation, and handle the back-and-forth with the supplier on resolution. You make the final call on whether to pay; we manage the legwork.
How does this integrate with my management accounts?
Every supplier payment is categorised correctly in Xero as it goes out, so your management accounts show real-time accounts payable position, supplier ageing, and category-level spend trends. No separate reports to chase – it is all in the monthly management pack.
Take supplier payments off your desk – properly
Accounts payable is one of the easiest things to outsource badly and one of the most useful to outsource well. Book a free 30-minute call with our team and we will look at your current AP volume, recommend the right package level and tell you what handover would involve.
Three reasons to value a dental practice, three different services
A dental practice valuation is not a single service. The methodology is the same, but the price, the process, and what you actually receive differ depending on why you need it. Most owners and buyers we work with fall into one of three tracks.
I am thinking about selling
Free indicative valuation for any seller, no strings attached. If you go on to engage Samera as your sales agent, the same valuation is taken to market under our 2.5% sales commission. Standalone written valuations available separately if you need a formal document for a partner, lender or planning decision.
£1,500 + VAT for an independent assessment of a practice you have identified. Optional Challenge the Valuation upgrade if the asking price looks too high and you want us to negotiate it down.
Most dental practice sales lose money to a bad valuation, not a bad sale
The single biggest cause of money left on the table at sale is not a slow buyer, a difficult landlord or a fee renegotiation. It is the seller accepting a valuation that was wrong from the start.
The dental sector has a long tradition of valuations done on simple turnover multiples – “1.5 times revenue” or “2 times turnover” – which were broadly fine when buyers were independent dentists and deals were small. The market that values practices today is different. Corporate consolidators, regional groups and PE-backed platforms triangulate around EBITDA multiples, NHS contract value, freehold position, associate stability and clinical mix. A valuation built on turnover alone will routinely underprice a profitable mixed practice by £150-300k.
The reverse is also true for buyers. Asking prices on the open market are set by sellers and their agents, both of whom have an incentive to set them high. A buyer with no independent valuation in hand is negotiating without information. The Challenge the Valuation service exists for exactly this reason – it brings independent diligence to the buyer’s side of the table.
What an independent dental valuation gives you, whether you are selling, buying or going through a legal process: an honest number, the methodology behind it, and the confidence to make the next decision with full information.
How we value dental practices
EBITDA multiples, turnover multiples, and the things that move them
We value dental practices using two parallel methods and take the higher of the two: 1.5x to 2.5x turnover, or 4x to 8x EBITDA. The actual multiple depends on a number of factors that vary by practice.
Six things that move the multiple
NHS contract value and stability
A practice with a secure NHS contract trades at a higher multiple than one with patient revenue alone, because NHS revenue is contracted and predictable. A practice with a contract under review, or one in NHS clawback, trades lower.
Private mix percentage
Most modern buyers want a private mix above 40-50%. Below that, the multiple compresses. Above 70-80%, the multiple expands but the buyer pool narrows.
Associate stability
Stable, long-tenured associates with their own patient base are an asset. High associate churn or a single dominant associate (with the risk they leave with their list) is a discount.
Freehold vs leasehold
A freehold practice with the property included trades on a higher overall enterprise value, though the multiple on the goodwill side is similar. A short remaining lease (under 10 years) discounts the goodwill value heavily.
EBITDA quality and addbacks
Reported EBITDA vs adjusted EBITDA after stripping out owner-specific costs (owner salary, family on payroll, owner property income) is what a buyer pays for. Defendable addbacks lift value. Soft or speculative addbacks lose it on diligence.
Operational readiness
CQC standing, clinical governance, equipment age, systems, staff contracts, lease terms, NHS Performance documentation. Buyers diligence everything. The cleaner the operational profile, the higher the multiple and the lower the negotiated reduction at completion.
Indicative practice valuation calculator
Enter your turnover, EBITDA and a few practice details. The calculator returns a range using both methods and takes the higher. This is an indicative starting point – a proper valuation will then weight the factors above.
Turnover:
Net Profit:
EBITDA:
?
Earnings before interest, tax, depreciation and amortization (EBITDA) is a measure of a company’s operating performance. Essentially, it’s a way to evaluate a company’s performance without having to factor in financing decisions, accounting decisions or tax environments.
Number of Surgeries:
Practice Type:
We estimate your practice is valued between
For a more detailed valuation please call us on: 020 7100 8788
or
This calculator is for guidance only. A full Samera valuation reviews your accounts, NHS position, contracts, freehold position and operational profile, and produces a written valuation with methodology that holds up in negotiation or in court.
Selling track
Free indicative valuations for any seller, no obligation
If you are thinking about selling, a Samera valuation is the natural starting point – and we provide it free, with no obligation to engage us further. You do not need to commit to Samera as your sales agent to get an honest read on what your practice is worth today.
The valuation we produce is real work. Independent methodology, adjusted EBITDA, NHS contract review, comparable transactions. If you choose to engage Samera as your sales agent afterwards, the same valuation is the one we take to market – same number, same methodology, presented to buyers in the Information Memorandum, defended through diligence. A valuation that is built to sell, not built to flatter.
If you choose to use a different sales agent, or not to sell at all, that is your decision – the valuation is yours to use however you choose.
What the seller valuation includes
Independent valuation using both turnover and EBITDA methods, taking the higher
Adjusted EBITDA analysis with defended addbacks (owner salary, family payroll, owner-specific costs)
NHS contract review and risk-weighting
Private mix and patient list analysis
Freehold position assessment if applicable
Indicative value range and target asking price
Written summary of methodology
What it costs
Free for the indicative valuation, regardless of whether you go on to engage Samera as sales agent
2.5% commission capped at £50,000, payable only if you engage us as sales agent and only on completion of a sale
No fee if the practice does not sell or if you choose another route
If you decide to engage Samera as your sales agent, the same team takes the practice to market through our buyer network using the same valuation. See Sell a Dental Practice for the full sales process.
The free indicative valuation is an honest market read. If you need a formal written valuation report for a legal context – divorce, probate, partnership split, lender requirement, succession planning – that is a deeper deliverable, priced separately. See Legal and formal valuations below.
Sellers and selling agents both have an interest in setting the asking price high. As a buyer, you are negotiating without information unless you have an independent valuation in hand. The Samera buyer valuation gives you that information.
We review the practice you are considering – financials, sales particulars, NHS contract, associate position, freehold or lease, operational profile – and produce a written assessment of what the practice is actually worth. You can use this in two ways: to walk away from a bad deal before spending more on solicitors and diligence, or to negotiate the price down with an independent number to back you up.
What the buyer valuation includes
Independent assessment of the practice you have identified
Adjusted EBITDA analysis (the number a buyer actually pays for, not the headline)
Review of sales particulars vs the underlying financials
NHS contract value and risk assessment
Private mix, patient list quality, associate stability
Freehold or lease analysis
Written valuation with methodology
60-minute debrief call to discuss findings
What it costs: £1,500 + VAT, fixed price. Payable on instruction, deliverable within 10 working days of receiving the sales particulars and seller financials.
If the valuation confirms the asking price is fair, you proceed with confidence. If the valuation shows the asking price is too high, you have two options: walk away, or upgrade to our Challenge the Valuation negotiation service to have us negotiate the price down on your behalf.
Challenge the Valuation – we negotiate the price down on your behalf
If the buyer valuation shows the asking price is too high and you want to push back, Challenge the Valuation is the upgrade. We do not just tell you the asking price is wrong – we take the negotiation to the seller and their agent directly, with the independent valuation as the backing evidence.
Who this is for
Buyers who feel the asking price is too high but lack time, expertise or appetite to negotiate
Buyers without the financial paperwork or sector knowledge to push back credibly
Buyers who want the negotiation kept at arm’s length so it does not damage the working relationship after completion
How it works
Engage Challenge the Valuation after the buyer valuation. The £1,500 + VAT upfront fee gives you immediate access to our valuation expertise and the negotiation team.
We negotiate directly with the seller and their agent on your behalf, using the independent valuation as the evidence base. We handle the conversations, the counter-offers and the back-and-forth.
You approve any agreed reduction before it is locked in. The final negotiated price is yours to accept or walk away from.
On completion of the purchase at a reduced price, a success fee of 10% of the savings is due. Aligned interests – our success depends on yours.
What it costs
Upfront fee: £1,500 + VAT, paid on engagement
Success fee: 10% of any savings off the asking price, paid only on completion of the purchase
If no savings are achieved, you pay only the upfront £1,500 + VAT
Worked example
You identify a practice with an asking price of £2.0 million. Our buyer valuation puts the fair value at £1.8 million. You engage Challenge the Valuation. After negotiation, the seller accepts £1.8 million – a £200,000 saving.
Upfront fee: £1,500 + VAT
Success fee: 10% of £200,000 = £20,000 + VAT
Total fee: £21,500 + VAT for £200,000 of savings
The fee model means our interests are aligned with yours. We do not earn the success fee unless we save you money.
Book a call with Arun about Challenge the Valuation
Written valuations for divorce, probate and partnership matters
When a dental practice needs to be valued for a legal purpose, the valuation has to hold up to scrutiny. Solicitors review it. The other side’s accountant reviews it. Sometimes a judge reviews it. The methodology matters, the documentation matters, and the credibility of the person signing it matters.
Samera provides written valuations for the legal contexts dental practice owners encounter most often:
Divorce proceedings. A dental practice held by one or both spouses needs to be valued as a marital asset. We provide a written valuation with full methodology, defended adjustments, and expert witness availability if the matter goes to a contested hearing.
Probate and estate. When a practice forms part of an estate, HMRC needs a valuation for inheritance tax purposes. The valuation needs to be defensible against HMRC challenge.
Partnership splits. When partners separate, the value of the practice needs to be agreed for a buyout or sale. Independent valuations from a respected third party reduce the conflict and accelerate the resolution.
Buyout of an outgoing partner or associate. Same principle – an independent number agreed in advance avoids disputes later.
Lender requirements. A bank or alternative lender may require an independent valuation before advancing finance, particularly for refinancing or capital release transactions.
What the formal valuation includes
Full written valuation report (15-25 pages typical)
Methodology, adjustments and assumptions documented
Comparable transaction data where applicable
Signature by Arun Mehra FCA, ICAEW Fellow and BDA Expert Witness
Expert witness availability for contested matters (priced separately)
60-minute debrief call to walk through findings
What it costs
From £1,500 + VAT for a standard written valuation
Complex valuations involving partnership disputes, forensic accounting or expert witness testimony are quoted separately based on scope
Expert witness work (court appearances, written rebuttals, mediation support) is quoted hourly
The process is broadly the same across all three tracks. The main difference is who pays, how much, and what happens after the valuation is delivered.
Free 30-minute scoping call with Arun. Establish which track you are on (seller, buyer or legal), confirm scope, agree fee structure and timeline. No obligation.
Document review. We review your accounts (or the target practice’s accounts), sales particulars where available, NHS contract documents, leases and any other relevant paperwork. Typical turnaround from receipt of documents: 10 working days.
Written valuation delivered. You receive a written valuation report with methodology, adjustments, multiples used and the final value range. Sellers receive an indicative range and a target asking price. Buyers receive a fair value range and a recommended offer position. Legal valuations receive the formal report.
Debrief call. 60-minute call to walk through the report, answer questions and agree next steps – whether that is going to market (sellers), engaging Challenge the Valuation (buyers) or providing the report to your solicitor (legal).
Client reviews from real dental practice transactions
I have nothing but praise for Samera. I had a dental sale which lasted 2 years due to COVID. An extremely stressful experience. Throughout the whole process Samera, and in particular Arun, were totally amazing. There were a few occasions that the sale almost never went ahead. Samera were absolutely pivotal in ensuring that things progressed till completion. I’m so grateful to Arun and Team Samera.
Qazafi Khalil – 5 Stars
Been with Samera since 2008 when we bought our first dental practice. Their knowledge and expertise is second to none, not least because they also own their own dental practices, putting them in a unique position in terms of their knowledge and advice for the dental industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment.
FCA · ICAEW Fellow · BDA Expert Witness · Former VP, Bank of America · Co-founder, The Neem Tree Dental Group
Arun leads every valuation engagement and signs the final report. 25+ years in UK dentistry, dental practice owner since 2008, and one of very few UK valuers with both the institutional finance background (PwC, Credit Suisse, Bank of America) and the lived experience of buying, building, valuing and selling dental practices. Expert witness for the BDA on contested matters.
Natasha leads the financial analysis underpinning every valuation – adjusted EBITDA, defended addbacks, NHS contract review, comparable transaction analysis. The work that makes the headline number defensible.
From receipt of documents (accounts, sales particulars, NHS contract, lease), 10 working days for a standard valuation. Complex or contested valuations can take 3-4 weeks. We agree the timeline upfront in the scoping call.
Will the valuation hold up against a corporate buyer’s diligence team?
Yes. Adjusted EBITDA, defendable addbacks, NHS contract review and comparable transactions are exactly what corporate diligence teams look at. The methodology we use is the methodology they use. Sellers who go to market with a Samera valuation in hand are better prepared for diligence than sellers who do not.
Why is the seller valuation free?
Because the seller market is what we are built for. We have been selling dental practices since 2002, and the indicative valuation is the front door of that relationship – whether or not you go on to engage us. We are confident in our methodology, and we are confident that practices we agree to take to market will sell. If you engage us as your sales agent, our 2.5% commission (capped at £50,000) is paid only on completion – we take the risk on the front end because we know the practices we put on the market. If you do not engage us, the valuation is still yours. That is the offer.
Why is the buyer valuation paid?
A buyer engaging us for an independent valuation is asking us to assess a practice they have identified, often before they have committed to buying it. We do the same level of work as on the seller side – financial review, NHS, lease, comparable transactions – but we do not have the commission income on the other side to absorb the cost. The £1,500 + VAT fixed fee covers the work.
On Challenge the Valuation, is the 10% success fee on top of the £1,500 upfront?
Yes, additive. £1,500 upfront on engagement, 10% of any savings achieved on completion of the purchase. Worked example: asking price £2.0m, agreed price £1.8m, savings £200k. Total fee = £1,500 upfront + £20,000 success fee = £21,500 for £200k of savings. If no savings are achieved, no success fee is due – you have only paid the £1,500 upfront fee.
Can I get a valuation done without engaging Samera for anything else afterwards?
Yes. The free indicative valuation is available to any seller, with no obligation – no requirement to engage us as sales agent, no upfront fee. If you need a formal written valuation report – the kind a solicitor, a court, HMRC or a lender will want to see for divorce, probate, partnership splits, lender requirements or planning purposes – that is a deeper deliverable, priced separately from £1,500 + VAT depending on complexity. The valuation report is yours to use however you choose – including taking it to a different sales agent or solicitor.
I have already had a valuation from a sales agent. Why would I commission another one?
Sales agent valuations are often optimistic – the agent’s incentive is to win the listing, which makes high valuations attractive in the pitch. An independent Samera valuation gives you a second opinion grounded in defendable methodology. Many of our standalone seller clients have found their original valuation was either £100-300k too high (meaning the practice would not have sold at that price) or, less often, £50-100k too low (meaning they were about to leave money on the table).
Do you provide expert witness work for contested valuations?
Yes. Arun is a BDA Expert Witness and has signed written valuations that have been tested in court and in mediation. Expert witness work (court appearances, written rebuttals of opposing valuations, mediation support) is quoted hourly and is separate from the underlying valuation report fee.
What if I disagree with the valuation you produce?
The 60-minute debrief call exists for this reason. We walk through the methodology, the adjustments, the multiples used, and the assumptions. If you disagree with a specific assumption or addback, we will rework it and explain the impact on the headline number. The valuation is an evidenced opinion, not a calculation – reasonable people can disagree on the adjustments, and we explain the reasoning at every step.
Book a free 30-minute valuation scoping call with Arun
A free, no-obligation 30-minute call. Honest read on which valuation track you are on (seller, buyer or legal), what the work involves, and what the timeline and fee structure look like for your situation.
A great vision for a dental practice still has to work financially. Before you commit to buying or starting a dental practice, you need to understand how much it will cost to open, how quickly revenue will build and whether your business can support the proposed finance requirements. You need to prove to the lender that your business is worth lending money too.
We can help in 2 ways. We have free business plan templates, built from years of helping dentists buy, start and borrow money for dental practices. We have also started 4 of our own, and we use what we learned with that experience in our templates.
We can also build detailed, bespoke financial and cash flow forecasts that help turn your vision into reality.
Business plan template: Free
Financial projections: £1,500 + VAT
Free template
Start with our dental practice business plan template
If you are preparing the written business plan yourself, you can use our free dental practice business plan template as a starting point.
It gives you a clear structure for presenting the practice, your plans, the market, how the business will operate and the assumptions that sit behind the financial projections.
What’s included in the template:
Executive summary
Business vision, mission and objectives
Description of the practice
Organisation, team structure and key roles
Key business relationships and professional advisers
Service strategy
Internal and external analysis, including SWOT and critical success factors
Target market and marketing strategy
Competitor analysis and strategic partnerships
The template is designed to be adapted around your own practice, whether you are starting a squat or preparing a plan for an existing dental business.
Business plan template: Free
For a step-by-step guide to completing it, read our guide to creating a dental practice business plan.
Financial projections
Bespoke financial projections for your dental practice
Lenders need more than a written business plan. They need to see whether the numbers make sense.
We build your financial projections around the actual plans for your practice, rather than applying a standard set of assumptions. We model the expected income and costs, cash flow, profitability, funding requirement and loan repayments so you can see whether the plan actually works financially.
Depending on your practice, this can include assumptions around patient growth, treatment mix, pricing, staffing, premises, equipment and other operating costs.
The finished projections give you a detailed financial model to support your planning and, where required, your finance application.
Financial projections: £1,500 + VAT
What’s included
What we model in your financial projections
We build your financial projections around your exact vision. We do not use standardised templates or assumptions based on an average dental practice. For the major costs like premises, fit-out and equipment, you provide the figures and quotes you have been provided.
We will then build a detailed financial model alongside the wider assumptions and predictions for how the practice will perform after opening.
Our forecast projections model:
Premises costs
Start-up and fit-out costs
Equipment costs
Patient growth assumptions
Treatment mix and pricing
Associate and staff costs
Marketing and other operating costs
3-year profit and loss projections, modelled monthly throughout
Cash flow modelling and break-even analysis
Estimated EBITDA
Loan repayment schedule based on your proposed finance package
Loan service stress testing
Cross-references between the financial projections and the assumptions in your written business plan
This allows you to predict how the practice will perform, plan cash flow management and understand your finance requirements. It is also an essential part of the application to the lenders.
What we need from you
The information you need to provide to us to build the projection
A projection is only as good as the real figures and data used to build it. For the biggest costs, we will need real figures or genuine quotes you have been provided rather than rough estimates.
We will ask you to provide:
Your fee schedule, including private fees and UDA value if applicable
Equipment costs and supplier quotes
Lease, rent or property costs
Fit-out and building quotes
Marketing costs
IT, fire alarm and other opening-cost quotes from your suppliers
Your proposed staffing structure and expected staff costs
Your planned treatment mix and expected patient growth
Any other significant recurring or one-off practice costs
Your proposed finance package, including loan amount, term and indicative rate, if you already have a lender in mind
If you are using Samera Finance as your broker to arrange the funding, we can obtain indicative lending terms and use these to build the projections.
Application support
Use your projections to support your finance application
Your financial projections can be used as part of a funding application with your own bank or finance broker.
If you use Samera Finance, our brokers can work from the same projections when approaching lenders, helping make sure the numbers in your application are consistent with the assumptions in your business plan.
We can then use the proposed lending terms to update the model, including loan repayments and debt servicing.
You do not need to use Samera Finance to purchase the financial projections.
How it works
How we build your financial projections
You send us your figures and assumptions
We collect the costs, quotes, fee schedule, staffing plans and other information needed to build the model.
We build and review the projections
We model the expected revenue, costs, cash flow, profitability, funding requirement and proposed loan repayments.
You receive the completed financial model
You can use it for your own planning or as part of a finance application with your bank, broker or Samera Finance.
This page is about the documents lenders want to see. You write the plan itself – we provide the template, refined over years of dental practice launches, and we’ll happily talk you through how to use it. The financial projections are a separate piece of work where the numbers really matter, and we strongly recommend our Finance team builds them.
Who you’ll work with
Talk to Uros about plans and projections
Uros leads Samera’s financial modelling and commercial finance work for dental practice start-ups and acquisitions.
He can help you understand what information is needed for the projections, how the proposed borrowing should be reflected in the model and how the finished projections fit into a lender application.
If you’d prefer to send us your details rather than book a call, reach out by phone, email or WhatsApp or fill in the form below and our team will be in touch as soon as possible.
Questions we get from dentists planning a practice
How much do the financial projections cost?
Our financial projections cost £1,500 + VAT.
The business plan template is available free of charge.
What is included in the financial projections?
The model includes a three-year monthly profit and loss forecast, cash flow modelling and break-even analysis, estimated EBITDA, loan repayment modelling, loan service stress testing and links back to the assumptions in your written business plan.
What information do you need from me?
We will need your fee schedule, premises costs, equipment costs, fit-out and supplier quotes, staffing plans, treatment mix, patient-growth assumptions and other significant costs.
Where you already have proposed finance terms, we will also need the loan amount, term and indicative interest rate.
Do I need firm quotes before you prepare the projections?
For significant costs such as premises, equipment and fit-out, you should provide the most concrete figures available, including supplier quotes or proformas where applicable. These are more useful for both the projections and any subsequent lender application than rough estimates.
Do I have to use Samera Finance?
No. You can purchase the financial projections and use them with your own bank or finance broker.
If you use Samera Finance, our brokers can also use the projections when approaching lenders and feed indicative lending terms back into the financial model.
Can you prepare projections for both squat practices and acquisitions?
Yes.
For a squat practice, the model focuses on start-up costs, patient growth, revenue build-up, staffing, cash flow and break-even.
For an acquisition, historic trading figures can be used alongside your proposed changes, finance structure and future plans.
Do you write the business plan for me?
We provide a free dental practice business plan template that you can use to structure the written plan.
Our paid service focuses on building the detailed financial projections that sit alongside it. For help completing the written plan, you can also use our step-by-step guide to creating a dental practice business plan.
Can I use the business plan template without buying financial projections?
Yes. The dental business plan template is free to use on its own.
If you need more detailed financial modelling for your planning or a lender application, you can separately ask us to prepare the financial projections for £1,500 + VAT.
What banks flag as red lights, and what to do about them in advance.
Practice Startup Checklist
The seven-document checklist for a dental practice launch. Business plan, financial projections, CQC application, lease, equipment finance, day-one accounts setup, marketing plan. Free download, no email gate.
Free, no obligation. We work out what you need, hand over the template if that’s all you want, and price the projections if you’ve decided to commission them.
A broker who only switches you if the numbers stack up
Most dentists who took out a practice loan three or four years ago could be on a meaningfully better rate today. Rates change, lender appetite changes, and your own practice performance changes – all three move in your favour over time if the practice has been growing. But few owners review their existing borrowing the way they review their car insurance. We do that review for you.
Samera Finance is an independent commercial finance broker authorised by the FCA (FRN 757431) and a member of the NACFB. We’re not tied to any lender. When we take a refinance to market, we take it to every healthcare lender in the UK and come back with the strongest available terms. You decide whether moving is worth it.
We only recommend switching if the saving on your monthly repayments, after factoring in any early repayment charges and moving costs, materially exceeds what you’d pay to stay. If it doesn’t, we’ll tell you – the conversation costs you nothing and the honest answer is sometimes “your current deal is good, stay where you are.”
How we charge – and how we don’t
Refinance brokerage is free to you. We’re paid commission by the lender on completion. We tell you upfront what we’re being paid and confirm it in writing before you sign anything. If we review your existing loan and conclude the saving doesn’t justify the move, you pay us nothing.
When to refinance
Six signals it’s time to take your loan back to market
Refinancing isn’t right for every owner every year. But there are six conditions where it usually pays to look, and we see at least one of them on most dental practice loans more than two years old.
Your loan is more than two years old
Rates and lender appetite have moved. Dental healthcare lending is more competitive in 2026 than it was in 2022-2023. If you haven’t reviewed your loan since you took it, you should.
You’re paying base + 3% or more
Strong dental practice acquisitions are being placed below base + 2% in the current market. If your rate is 3% above base or higher, the gap is usually big enough to justify the move.
Your commitment period is ending
Initial loan agreements often have a fixed commitment period (3-5 years) after which the lender’s rate stops being competitive. The lender will quietly let you drift onto worse terms – this is the moment to test the market.
The practice has grown since you borrowed
Lenders price on risk. A practice with three years of strong trading is a different risk profile to the one that originally borrowed. Better risk profile usually means better rate available.
You want to release equity for reinvestment
If the practice has appreciated in value, a refinance can release capital for a second site, equipment investment, or partnership buy-out without taking on a separate facility.
You’re consolidating multiple loans
Practices often accumulate two or three facilities over time – the original acquisition loan, an equipment loan, a working capital facility. Consolidating into one cleaner facility usually reduces the blended rate and simplifies the cash flow.
When your situation is more complex than a single-loan refinance
Some owners arrive with a more tangled position – multiple loans across different entities, covenants under pressure, a debt structure that’s blocking a sale or raise, or a group-level reorganisation alongside the refinance. The brokerage work still happens here. What changes is what sits alongside it. For multi-site groups under pressure, the refinance usually runs in parallel with strategic work from Samera Growth Advisory or the Financial Infrastructure build – the financial leadership that gets the group’s underlying position investor-grade before the new lender prices the deal. If your situation sits in that bracket, the free review is the starting point either way. We’ll tell you on the call whether what you need is straight brokerage or brokerage paired with strategic finance work.
When NOT to refinance
Sometimes the existing deal is the right deal
Not every refinance opportunity is worth taking. The conversation we have with you starts with the moving costs – early repayment charges on your existing loan, arrangement fees on the new one, legal costs if security has to transfer, and the time and disruption involved in the application process. The headline rate saving has to clear all of that.
There are situations where moving doesn’t make sense:
Your existing loan has less than 18 months to run – the saving over a short remaining term rarely covers the moving costs.
Your early repayment charges are punitive – some lenders’ ERCs can wipe out years of rate saving.
Your practice has recently traded below the original projections – lenders re-rate on current performance, and a weaker year can push your refinance rate up not down.
Your existing lender is already at the market floor – rare, but it happens, particularly on strong group portfolios with relationship pricing.
We tell you which of these applies before you commit to anything. The free review is exactly that – free. If we conclude the move isn’t right for you, you walk away no worse off than when you arrived.
What this looks like in practice
A small rate change is a big number over the life of a loan
A 1.6% rate reduction on an £800,000 loan over a 20-year term is worth £173,240 over the life of the loan. The monthly repayment falls from £5,844 to £5,196 – that’s £648 of additional cash flow every month for two decades.
Existing loan
Refinanced loan
Loan amount
£800,000
£800,000
Term
20 years
20 years
Rate above base
+ 4.00%
+ 2.40%
Effective rate (current base)
6.25%
4.65%
Monthly repayment
£5,844
£5,196
Total cost over term
£1,403,520
£1,230,240
Saving
£173,240
The numbers above use a UK base rate at the time of writing. Actual savings depend on your loan size, remaining term, any early repayment charges and the lender’s current pricing. Use the calculator further down the page to model your own loan.
Want to know what your loan could look like refinanced?
Free, no-obligation review of your existing agreement against the current market. We’ll tell you the rate range we’d expect to achieve and the saving against your existing repayments.
Free review – A no-obligation call to understand your existing loan, the remaining term, your early repayment charges and the practice’s current trading position. We tell you honestly whether refinancing is likely to save you money before you spend any time on paperwork.
We assess the market – We approach lenders best matched to your deal – specialist healthcare lenders, high street banks and challenger banks alike. We come back with the indicative rate range we’d expect to achieve.
You decide whether to proceed – If the indicative saving is material, we move ahead. If it isn’t, we tell you and you stay where you are. No fee either way.
Application packaged and submitted – We package the refinance properly. Lenders see a clean, structured application that addresses their assessment criteria directly. We handle all lender communication.
Offers compared – you choose, we complete – We come back with the strongest offers in writing. You decide which one fits. We coordinate the legal and security transfer through to drawdown and pay-off of the existing facility.
Repayment calculator
Adjust the sliders to compare your existing loan against an indicative refinanced rate. The calculator uses standard compound amortisation.
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▸ Show full repayment schedule
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Interest
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*Calculations are indicative and intended as a guide only.
Based on the average rate of our lowest risk businesses.
Excludes loan origination fee
Disclaimer: Indicative only. Calculated using standard amortisation assuming a fixed rate over the full term. Real saving depends on early repayment charges on your existing loan, arrangement fees on the new one, and lender pricing at the time of application. Book a free review for a market-based estimate.
Recent refinancing deals
What we’ve placed for dentists this year
A quick look at recent refinancing deals. Numbers and structures are accurate; client identities withheld.
We Sourced
£1,100,000
Refinance agreed to cover original bank debt and a substantial amount of short term debt.
We Sourced
£600,000
For a London dental practice to refinance and take cash out of the business.
We Sourced
£3.5 million
Credit-backed agreement for refinance and new money loan to a north London group of practices.
Detailed case studies
The three cases below are real Samera refinancing transactions. Numbers and outcomes are accurate; client identities withheld.
South East practice owner refinances at end of term and beats the lender’s reversion rate
Around £800k combined facility for a South East dental business with inter-company lending complexity
Refinancing review leads to buying group discovery – savings found without moving the loan
Around £300k | South East England | Improved monthly repayment
A dental practice owner in the South East came to us when their existing commercial mortgage was approaching the end of its term and they were looking to refinance rather than accept the lender’s standard reversion rate. With no major complications in their financial profile or practice performance, the work was straightforward – secure a more competitive interest rate and reduce the ongoing cost of servicing the debt. We secured a refinance of around £300,000 on improved terms, delivering meaningful savings on monthly repayments and giving the practice owner greater financial breathing room. A clean, efficient deal – sometimes the most impactful thing we can do is make an existing commitment less expensive.
Around £800k | South East England | Refinance + start-up
A dental business in the South East came to us with a two-part requirement – start-up finance for a newly incorporated practice entity, alongside a substantial refinance of an existing company loan. The complication was the inter-company lending structure. Providing the loan to the established entity was straightforward, but transferring those funds to the new company raised compliance questions under HMRC’s loan relationship rules. Getting this right required careful legal documentation, input from the client’s tax advisors, and a clear framework to satisfy both the lender and HMRC’s requirements – the kind of detail that, if overlooked, can create significant problems down the line. Working through the structure methodically, we arranged the full loan of around £800,000 covering both the refinance and the start-up finance for the new entity.
Buying group introduction
A two-practice owner asked us about refinancing. We were upfront that moving costs might make switching uneconomical on the current loan, but agreed to review the market. During the process the client was introduced to the Samera Buying Group – free to join, offering savings on consumables, lab, equipment, IT, CQC support and utilities. The client joined and identified cost savings across both sites while the finance review continued. Honest framing pays off both ways.
Who you’ll work with
Speak to the dental finance broker team
Book a free, no-obligation refinance review directly with the team member whose work matches what you need.
…the team have been wonderful at helping me refinance my business. Highly recommend!
Chris Brann – 5 Stars
Successfully renegotiated our 2 practice loans. It was a hassle-free process, that resulted in a better interest rate. I will happily use Samera’s commercial finance service again.
Anonymous – 5 Stars
…His extensive industry connections enable him to find the best deals available, and his responsiveness and approachability make the entire process seamless. Highly recommended for anyone in need of a reliable finance broker!
Mahinthan Kathir – 5 Stars
Very helpful and always on top of the latest developments in the market. Well done! Great service!
Ricardo Macedo – 5 Stars
.. looked after us throughout the process of investing in dental practice … extremely approachable, methodical and most of all professional. He used language we could understand and no task was too onerous or complicated. He saw opportunities when others saw hurdles. Communication is one of his strongest points and doing so in a clear and concise way helped us immensely. I strongly recommend… Samera as a company to anyone
Riham Ghamry – 5 Stars
…I would give him 10 stars if I could. Very knowledgeable and helpful throughout the whole process. Stress free from beginning to end. I would Highly recommend him to anyone.
For multi-site groups with complex debt structures or covenants under pressure. Monthly advisory retainer from £1,500/mo that pairs with brokerage when one loan switch is not the whole answer.
The honest answer needs three numbers – your existing rate, the rate we could realistically achieve, and your early repayment charges (if any) on the existing loan. Book a free review and we’ll model all three for you. If the saving doesn’t justify the move, we’ll tell you – and that’s the end of the conversation. There’s no fee for the review itself.
How much could I save by refinancing?
It depends on the gap between your existing rate and the current market rate. As a rough rule, every 0.5% rate reduction on a £500,000 loan over 20 years saves roughly £40,000-£50,000 in total interest cost. The worked example further up this page shows £173,240 saved on an £800,000 loan with a 1.6% rate reduction. Use the calculator on this page to model your own loan.
Are there any fees for the refinance brokerage?
No. Refinance brokerage is free to you. We’re paid commission by the lender on completion, and we tell you what we’re being paid in writing before you sign anything. If we review your existing loan and recommend you don’t switch, you pay us nothing.
What about the early repayment charge on my existing loan?
We factor this into the analysis upfront. Some loans have no ERC after the initial fixed period. Others have stepped ERCs that reduce over time. A few have heavy ERCs that wipe out years of rate saving. We tell you which applies and whether the move still makes sense after the ERC is paid. If it doesn’t, we recommend waiting until the ERC reduces or expires.
How long does refinancing take?
From application to drawdown typically takes 6 to 12 weeks. The new lender needs your existing accounts, recent management information and details of the existing facility. Security transfer (where required) adds 2-4 weeks to the back end as solicitors handle the legal release from the old lender and registration with the new one. If no security transfer is needed – which is increasingly common – the timeline can be shorter.
Will I need to provide new security or guarantees?
Sometimes, but not always. If you’re moving lenders, the existing lender’s security has to be released and the new lender’s security registered. Where the new lender is comfortable taking over the existing security position, the legal process is straightforward. Where they need additional or different security, we tell you upfront so there are no surprises in the legal phase.
My loan is only 18 months old – is it too early to refinance?
Possibly, but it depends on the gap. If your existing rate is meaningfully above the current market rate (say, base + 3% or higher when the market is offering base + 1.5% to base + 2%), the saving over the remaining term may still justify the move even with ERCs in play. We model this honestly – sometimes the answer is yes, sometimes it’s “wait 18 months and review again”.
Can I release equity from the practice as part of the refinance?
Yes, if the practice has appreciated in value since you originally borrowed and your trading supports the higher repayment. Common reasons to release equity at refinance: deposit for a second practice, equipment investment, partnership buy-out, or releasing capital for an unrelated investment. We model the affordability and approach lenders with appetite for capital-release deals.
I’ve been turned down for a refinance before – is it worth trying again?
Yes – a previous rejection doesn’t prevent a future application. The most common cause of a refinance rejection is the application being structured wrong or sent to a lender without appetite for the deal. We work with specialist healthcare lenders who assess differently to high street banks. See our guide to declined loan applications for the most common causes and the fixes.
Speak to a dental finance specialist
Free, no-obligation refinance review. We’ll tell you honestly whether you could save money by switching – and if you couldn’t, we’ll tell you that too.
Stop paying rent. Own the freehold. Or refinance the one you’ve got.
For most UK dentists, the building you practise in is the biggest single asset decision you’ll make outside the practice itself. The rent cheque you’ve been writing every month for years could be paying down a mortgage instead – and at the end of the term, you own the building rather than the landlord.
We arrange the commercial mortgage. Property finance sits inside Samera’s wider finance brokerage service – an independent commercial finance broker authorised by the FCA (FRN 757431) and a member of the NACFB. We’re not tied to any lender. When we take a property finance deal to market, we take it to every healthcare lender in the UK and bring back the strongest available terms.
Three things tend to drive the property finance conversation:
You’re renting and want to buy the freehold – the landlord is selling, the lease is expiring, or you’ve simply decided that paying down your own asset is better than paying someone else’s. We can arrange commercial mortgages up to 100% LTV on strong freehold deals.
You’re buying a practice with the freehold included – the deal needs structuring across goodwill and freehold, often through a PropCo. We’ve placed hundreds of these.
You’re refinancing an existing commercial mortgage – your loan is two or three years old, rates have moved, or you want to release equity for the next site. (For pure loan refinance work, see our Refinancing sub-page.)
How we charge – and how we don’t
Property finance brokerage is free to you on freehold purchase and refinance. We’re paid commission by the lender on completion. We tell you upfront what we’re being paid and confirm it in writing before you sign anything.
Who we work with
Three property finance audiences we know inside out
Practice owners buying their freehold
You’ve been renting. The freehold is now available – either because your landlord is selling or because you’ve negotiated a buy-out. We arrange the commercial mortgage, structure the ownership through a PropCo where appropriate, and coordinate the legal completion. Most of these deals close at 70-80% LTV against the building value; some go to 100% with additional security.
Practice buyers with freehold included
You’re acquiring a practice and the freehold comes with it. We split the funding across the goodwill (commercial loan to HoldCo) and the freehold (commercial mortgage to a PropCo). Clean separation, tax efficient, and a stronger security position for the lender on each side. See Buy a dental practice for the broader acquisition workstream.
Owners refinancing or releasing equity
The PropCo facility you took out five years ago is no longer competitive. Or the building has appreciated and you want to release capital for a second site, equipment, or partnership buy-out. We model the saving against your existing facility and the equity available against current valuation. See Refinancing for the pure refinance workstream.
PropCo
Why most UK dentists own their freehold through a separate company
When you own a dental practice and the freehold of the building, putting the building into a separate limited company – a property company, or PropCo – is usually the most tax-efficient way to hold it. The trading company (HoldCo) pays the PropCo rent. The rent is a deductible expense for the HoldCo and rental income for the PropCo. Done properly, the structure can reduce your overall tax bill while giving you cleaner separation between the trading business and the property asset.
Four reasons to use a PropCo structure
Cleaner exit when you sell the practice – if you ever sell the practice goodwill, the freehold doesn’t have to be part of the sale. You can keep the building, charge rent to the new owner, and retain a long-term income asset.
Better protection against business risk – the freehold sits outside the trading company. If anything ever goes wrong with the practice, the building is protected.
Tax-efficient inheritance planning – PropCo shares can be held by a wider group of family members, supporting inheritance planning that would be harder with the property inside the trading entity.
Stronger borrowing position – lenders generally prefer to lend to a PropCo against a single clean asset rather than a trading company with mixed cash flows. PropCo deals often price tighter than equivalent HoldCo borrowing.
PropCo isn’t always the right answer
For very small practices, single-surgery operations or where the freehold value is low relative to the trading business, the legal and accounting costs of running a separate PropCo can outweigh the tax benefit. We work through this with you – and with your accountant – before recommending the structure. Sometimes the answer is “keep it simple and own through the trading company”.
Process
From enquiry to drawdown – in five steps
1. Free initial review – A no-obligation call to understand the property, the price, your existing structure (rent or owned, sole trader or limited company), and your trading position. We tell you the rate range and LTV we’d expect to achieve before you commit to anything.
2. Structure recommendation – We work with you and your accountant on whether to use a PropCo, where the equity sits, and how the security would be structured. The recommendation is property-deal-specific, not a templated answer.
3. Whole-of-market application – We approach lenders best matched to the deal – high street banks, specialist healthcare lenders and challenger banks alike. We come back with the strongest indicative offers.
4. Valuation and legal – The lender’s RICS-registered surveyor values the building. Our team coordinates with solicitors on both sides – existing landlord (if a buy-out), new freeholder (if an acquisition), and the lender’s panel solicitor.
5. Drawdown and completion – Funds drawn down, freehold acquired, security registered. We stay involved through to completion so the legal handover is clean.
Repayment calculator
Model your commercial mortgage repayment
Adjust the sliders to see indicative monthly repayments on a commercial mortgage. The calculator uses standard compound amortisation.
Interactive calculator: developer to embed (preserves live page JS logic). Sliders for property value, LTV (50-100%), rate (4-9%) and term (10-25 years). Result blocks: loan amount, monthly repayment, total cost over term. Standard compound amortisation formula.
Indicative only. Assumes a fixed rate over the full term. Real pricing depends on the specific property, your trading position, the lender’s surveyor valuation, and current lender pricing at the time of application. Book a free review for a market-based estimate.
Recent deals
What we’ve placed for dentists this year
We sourced – property finance snapshot
A quick look at recent property finance deals. Numbers and structures are accurate; client identities withheld.
We Sourced
£1,475,000
For the purchase of a first practice and freehold in the Midlands.
We Sourced
£1,050,000
For the purchase of a first Dental Practice, including the goodwill and freehold, in Somerset.
We Sourced
£580,000
Commercial property purchase structured around a blend of borrowing and family funds, with the loan revised through the process to fit the client’s wider financial position.
Tombstones reflect anonymised completed deals. Numbers and structures are accurate; client identities withheld.
Detailed case studies
First-time buyer secures 100% LTV on £1.05m goodwill and freehold acquisition – with price reductions on both
Start-up Dental Practice Secures £333k Funding Package to Keep Launch Costs Manageable.
£1.7m Acquisition Funded Across Two Facilities with Clean Property and Goodwill Split.
£1.2m Somerset Acquisition Structured Across HoldCo and PropCo with Clean Entity Separation.
Practice Owner Beats Their Bank’s Offer by Going to Market – and Saves on Structure Too.
Commitment period ending – existing lender wins back the business with a full-term deal.
Refinancing review leads to buying group discovery – savings found without moving the loan.
Commercial loan
£1,050,000
LTV
100%
Lender
Lloyds
Time to completion
6 months
The Situation
A first-time buyer wanted to acquire their first dental practice – goodwill and freehold combined, totalling approximately £1,050,000. The client had no prior acquisition experience and needed finance, negotiation support and professional guidance through every stage of a complex transaction.
What We Did
We took the deal to the whole market and presented the client with a range of competitive offers so they could compare terms rather than take the first option available. Lloyds Banking Group came out on top with the strongest rates and 100% LTV – meaning the client needed no personal deposit. Once the finance was agreed, the real work began. The freehold valuation came back approximately £100,000 under the asking price – a shortfall that would normally fall on the buyer to cover. We supported the negotiation and the seller agreed to reduce the price, eliminating that gap entirely. On the goodwill side, Arun Mehra FCA’s deep experience in the dental market helped the client push the price down further. The directors’ loan accounts in the SPA became a protracted negotiation, with Natasha Gnanapragasam in our accountancy team working closely with the solicitors to get it resolved and the transaction over the line.
The Result
Transaction completed in six months. The client acquired their first dental practice – goodwill and freehold – at 100% LTV with no deposit required, a freehold price reduction of approximately £100,000, and a further reduction on goodwill through negotiation. A first-time buyer who backed themselves through a complex process now owns the practice they wanted.
Commercial loan
£235,000
Asset finance
£98,000
Total funding
£333,000
Time to completion
3 months
The Situation
A dentist in the Thames Valley was launching a 2-surgery private practice and needed to fund both the commercial facility and the clinical equipment. The challenge was keeping the upfront cash contribution manageable – a single loan facility wasn’t the right fit for the structure of the deal.
What We Did
We produced lender-ready financial projections and packaged the bank application with a clear narrative around the practice’s viability. Rather than pursuing a single facility, we structured the funding as a blend: a commercial loan for the premises and a separate asset finance facility for the equipment. This approach reduced the upfront cash requirement and gave the lender a cleaner security position on each element.
The Result
Blended funding package approved and the practice launched. Commercial loan of £235,000 plus asset finance of £98,000 agreed, with completion in 3 months.
Freehold (SPV)
£500,000
Goodwill (asset purchase)
£1,200,000
Total funding
£1,700,000
Time to completion
12 months
The Situation
A dentist acquiring a 3-surgery mixed NHS/private practice in Gloucestershire needed to fund both the freehold property and the practice goodwill. The structure required two aligned facilities – one for a property SPV and one for the trading entity purchasing the goodwill via an asset purchase – while keeping the overall approach lender-friendly.
What We Did
We managed the commercial loan strategy across both facilities, prepared and submitted the bank applications, and coordinated the split-funding approach so that the property and goodwill could complete under the correct legal entities. The narrative presented to lenders clearly separated the security and rationale for each facility.
The Result
Freehold and goodwill funding approved under a clean two-loan structure: approximately £500,000 for the property SPV and £1,200,000 for the goodwill acquisition. Transaction completed in 12 months.
Goodwill (HoldCo)
£800,000
Freehold (PropCo)
£400,000
Total funding
£1,200,000
Time to completion
9 months
The Situation
A dentist purchasing a 4-surgery mixed NHS/private practice in Somerset needed a structure that clearly separated the operating business from the property. The goodwill was to be funded through a new holding company via a share purchase, while the freehold sat in a separate property company – a structure that needed to be packaged carefully to satisfy lender requirements.
What We Did
We packaged the commercial loan applications for both entities, aligned the narrative and structure for the HoldCo and PropCo facilities, and coordinated the process through to completion. Presenting the two facilities together as a coherent, lender-friendly package was key to getting both approved without delays.
The Result
Funding approved across both facilities: approximately £800,000 for the goodwill purchase through the HoldCo and £400,000 for the freehold through the PropCo. Transaction completed in 9 months.
Freehold Purchase
Refinancing
Tax Structure Improvement
Better Deal Secured
The Situation
A practice owner approached us while in active negotiations to buy the freehold of their existing premises. Their current bank had already made an offer and they wanted to know if it was the best available. Most borrowers in this position don’t realise that their existing lender has no incentive to tell them a better deal exists elsewhere – and in most cases, won’t know that it does.
What We Did
We collected the key information on the practice – goodwill value, EBITDA and trading history – and took the deal to market. We also flagged to the client that they should speak to their accountant about how to hold the property before committing. That conversation led them to place the freehold into a separate limited company, which was more tax-efficient for their situation.
The Result
We came back with two offers that were better than the bank’s original proposal. The client placed the loan with a different lender and restructured the purchase through a property company – a better financial outcome on both the borrowing terms and the longer-term tax position.
Loan Renewal
Commitment Period
2 Surgery Practice
Full 20-year Term Secured
The Situation
A client we had placed finance for five years earlier came back when their initial commitment period was coming to an end. Some lenders only commit for a fixed number of years rather than the full loan term – which means borrowers face a renegotiation at exactly the point they are busiest running their practice. This client needed clarity on their options before that window closed.
What We Did
We reviewed how the practice had performed since the original loan was placed and took the renewal to market alongside their existing lender. Going through a broker signals to lenders that the deal is competitive – which often produces better rates and terms than a direct renewal conversation would. Several lenders were interested, but the existing lender came back with the strongest offer, which also avoided the costs and disruption of moving security.
The Result
The client’s existing lender agreed a new deal for the full remaining 20-year term at improved terms. No security transfer needed, no disruption to the practice – and the client had independent confirmation they were getting a competitive deal.
2-Practice Owner
Refinancing Review
Buying Group
Cost Savings Identified
The Situation
The owner of two practices approached us about refinancing their existing loans. Their current deals were performing well, so we were upfront that switching lenders might not be economical once the moving costs were factored in – but we agreed to review the market and provide a clear comparison so the client could judge for themselves.
What We Did
While collecting the business information for the finance review, we asked whether the client was aware of the Samera buying group. They weren’t. We explained that membership is free and covers savings on consumables, solicitors, dental builders, CQC support and utility comparisons – areas where group buying power makes a material difference for multi-site owners.
The Result
The client joined the buying group and is already identifying cost savings across both sites. The finance review continues – and if moving the loans doesn’t stack up once the numbers are in, the client will have gained real value from the engagement regardless.
Who you’ll work with
Speak to the dental finance broker team
Book a free, no-obligation property finance review directly with the team member whose work matches what you need.
We have a great relationship with advisors at Samera. We are in middle of a purchase. Samera advisors are doing an amazing and thorough job, from assessing practices, obtaining loan to providing accounting services … very patient, understanding and considerate. Overall, very happy with the service and would highly recommend.
Anonymous – 5 Stars
I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience. It took only days to get the finance and the whole process was smooth and stress-free.
Skinnergate Dental – 5 Stars
After attending the Samera Bootcamp last November, I set about starting up my own practice. … very helpful in setting up finance and giving good all round advice about the process.
Mat Lowis – 5 Stars
… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the bank and the solicitors.
Lucy Jones- 5 Stars
… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans through to commercial finance arrangements.
Mayoor Patel – 5 Stars
Brilliant Team – Both my wife and I were new to the Dental Market, the support we received … was simply amazing. He understands your needs based on a consultative approach, crafting the deal in a way that delivers the right outcome.
Joey Desai – 5 Stars
Or send us a message
If you’d prefer to send us your details rather than book a call, fill in the form below.
Commercial mortgages are the vast majority of the property finance work we do for dentists. We also arrange three less commonly requested products, depending on the deal:
Auction finance
When a property is bought at auction, the purchase typically completes within 28 days. Standard commercial mortgages can’t move that fast. Auction finance is a short-term, higher-rate product that gets the purchase across the line; most owners refinance onto a standard commercial mortgage within 6-12 months. Useful but specialist – speak to us if you’re considering an auction purchase.
Bridging finance
Short-term finance covering the gap between purchase and longer-term mortgage availability. Typically 3-24 months, interest charged monthly. Used where development work is needed before the property can support a standard commercial mortgage, or where the timing of sale-and-purchase doesn’t align. See our bridging loan finance guide in the Learning Centre for the full picture.
Development finance
Covers land purchase and build costs for new-build dental practices or substantial refurbishments. The lender finances a percentage of both, repaid from sale proceeds or refinanced onto a standard commercial mortgage on completion. The Gross Development Value (GDV) drives the lender’s appetite.
Residential mortgages are not a service we offer directly – we focus on commercial. Where a deal needs a residential mortgage element to release funds for a commercial transaction, we coordinate with a residential mortgage broker partner. Same applies to buy-to-let.
Can I get a 100% LTV commercial mortgage on a dental practice freehold?
Sometimes, yes – we’ve placed 100% LTV deals before. It usually requires strong trading, additional security (often the goodwill and equipment), and a freehold value that’s well-supported by the surveyor. More commonly, commercial mortgages on dental freeholds sit at 70-80% LTV. We’ll tell you what’s realistic for your specific deal at the initial review.
How long does a commercial mortgage application take?
From application to drawdown typically takes 8 to 12 weeks for a clean deal. The slowest steps are usually the lender’s RICS valuation (2-3 weeks) and the legal completion (2-4 weeks). Where the deal involves a PropCo setup or splits across multiple facilities, add 2-3 weeks to the front end. We coordinate timing with the solicitors on both sides so the legal work doesn’t drag.
Are there fees for the property finance brokerage?
No fee on freehold purchase or refinance – we’re paid commission by the lender on completion. We tell you what we’re being paid in writing before you sign anything. Squat fit-out finance (where you’re building a new practice from scratch in a leasehold premises) is the only fee-bearing product we offer – that’s covered on the Practice Startup hub, not here.
What’s a PropCo and why would I use one?
A PropCo is a separate limited company that owns the freehold of your practice premises. Your trading company (HoldCo) pays the PropCo rent. The structure usually delivers four benefits: cleaner separation if you ever sell the practice goodwill, protection of the freehold against trading risk, tax-efficient inheritance planning, and stronger borrowing position with lenders. It’s not always right – for very small practices the legal and accounting costs can outweigh the tax benefit – so we work this through with you and your accountant before recommending it.
What rate should I expect on a dental commercial mortgage?
Rates depend on LTV, the property, your trading position and the lender. In the current market, strong dental commercial mortgages are typically placed in the range of base rate + 1.5% to base rate + 3.5%. The strongest deals (lower LTV, established practice, freehold in a desirable area) clear at the lower end; higher LTV or weaker trading pushes the rate up. We model the expected range during the free review.
Can I buy the freehold of my existing practice premises from my landlord?
Yes – this is one of the most common conversations we have. If your landlord is open to selling, we can arrange the commercial mortgage to fund the buy-out. Your existing rent payment converts into a mortgage repayment, and at the end of the term you own the building. We’ve placed dozens of these deals at 70-100% LTV depending on the practice’s trading position and the building’s value.
Can I refinance my existing commercial mortgage to release equity?
Yes, if the property has appreciated in value and your trading supports the higher repayment. Common reasons to release equity at refinance: deposit for a second practice, equipment investment, partnership buy-out, or releasing capital for an unrelated investment. We model the affordability and approach lenders with appetite for capital-release deals. See our Refinancing sub-page for the broader refinance workstream.
Do you handle the legal side of the freehold purchase?
We’re not solicitors and don’t do conveyancing. But we coordinate with your solicitor, the seller’s solicitor and the lender’s panel solicitor so the legal and finance workstreams stay aligned. We’ve seen deals slow down because solicitors and brokers weren’t talking; that’s avoidable.
What’s the difference between commercial mortgages and bridging finance?
Commercial mortgages are long-term (typically 15-25 years), lower rates, slower to arrange (8-12 weeks), and the standard product for buying or holding a freehold. Bridging finance is short-term (3-24 months), higher rates, much faster to arrange (sometimes 1-3 weeks), and used where timing is critical or the property needs development work before it can support a standard mortgage. We arrange both and tell you which fits your situation honestly.
Can you help if I want to buy the freehold of a practice and the goodwill at the same time?
Yes – this is one of our most common transactions. We structure the deal across two aligned facilities: a commercial loan to a HoldCo for the goodwill (the trading business) and a commercial mortgage to a PropCo for the freehold (the building). The two applications are packaged together for the lender. See our Buy a dental practice hub for the broader acquisition workstream including sourcing, valuation and due diligence.
Speak to a dental property finance specialist
Free, no-obligation property finance review. Whether you’re buying your first freehold, refinancing an existing PropCo facility, or trying to figure out whether to stay renting or buy – we’ll give you a straight answer based on the numbers.
Asset finance lets you spread the cost of dental equipment over an agreed term, rather than paying the full amount upfront.
We compare options across specialist dental lenders, mainstream banks and challenger banks to find suitable rates and terms for your practice.
For established practices buying standard equipment, finance can often be arranged within days.
How we charge – and how we don’t
Asset finance brokerage is free to you. We’re paid commission by the lender on completion, and we tell you what we’re being paid in writing before you sign anything.
What we finance
Finance for the equipment your practice needs
CBCT and digital imaging
CBCT scanners, digital x-ray systems and other diagnostic imaging equipment from a wide range of dental suppliers.
Dental chairs and treatment units
For new surgeries, practice expansions, refits or replacing existing chairs and treatment units.
Intraoral scanners
Including iTero, TRIOS, Medit and other leading intraoral scanning systems.
Practice management software and IT infrastructure
Practice management software, servers, workstations and wider IT infrastructure for new or existing practices.
Sterilisers and decontamination equipment
Autoclaves, washer-disinfectors and other sterilisation and decontamination equipment.
Other practice equipment
Vehicles, cabinetry, suction systems, compressors, x-ray equipment and other eligible business assets.
Need something else? We can support a wide range of business equipment purchases, so speak to us about what you are planning to buy.
The Samera Buying Group is our free network for independent UK dental practices, giving members access to discounted pricing from selected suppliers.
If the equipment you’re buying is available at a member discount, you can finance the lower purchase price, reducing both your repayments and total interest.
It’s free. No membership fee, no contract, no minimum spend. Sign up, your profile gets registered with the network, you get access to the member pricing.
It’s independent of the finance brokerage. You can join the buying group without using us for finance. You can use us for finance without joining the group. The two services run separately and one doesn’t trigger the other.
It’s open to non-clients. You don’t need to be a Samera accountancy client or a finance brokerage client to join. Open to any independent UK dental practice.
A smaller asset finance deal for an electric vehicle – proof that the service covers more than large acquisitions.
Clients say
What dentists say about our finance support
Worked very hard to help us complete our arrangements. We presented him with several issues that he managed to find a solution to every time and always gave us the best way possible. Always professional, efficient and helpful in our dealings with him.
Anonymous – 5 Stars
Very quick to get me the finance I had struggled for several years to get. I will definitely be using this service again in the future!
Michael, Dentist – 5 Stars
…His extensive industry connections enable him to find the best deals available, and his responsiveness and approachability make the entire process seamless. Highly recommended for anyone in need of a reliable finance broker!
Mahinthan, Dentist – 5 Stars
Very helpful in setting up finance and giving good all round advice about the process.
Commercial mortgages and property funding for dental practice premises.
Frequently asked questions
Common questions about dental asset finance
What types of dental equipment can be financed?
Most dental equipment and other tangible business assets can potentially be financed, including CBCT scanners, intraoral scanners, dental chairs, sterilisers, IT equipment and practice vehicles.
Finance may also be available for x-ray equipment, lasers, microscopes, compressors, suction systems, cabinetry and surgery fit-outs.
If you are unsure whether a particular purchase can be financed, speak to us and we can check the available options.
What’s the difference between hire purchase and leasing?
Hire purchase usually allows you to own the equipment at the end of the agreement, while leasing allows you to use the equipment for an agreed period under the terms of the lease.
The right option depends on the equipment, how long you expect to use it, your cash flow and the tax treatment.
We can explain the finance options available, while your accountant can advise on the tax implications for your practice.
Are there any fees for the asset finance brokerage?
No, we do not charge you a brokerage fee for arranging asset finance.
We are paid commission by the lender if your finance completes, and we disclose the commission to you before you proceed.
How quickly can asset finance be arranged?
Dental equipment finance can often be arranged within days for established practices purchasing standard equipment.
Applications involving common purchases such as dental chairs, scanners and CBCT equipment can often be relatively straightforward.
Larger or more complex purchases may take longer depending on the lender, the equipment and the information required.
Do I have to use a specific dental equipment supplier?
No, you do not have to buy your equipment from a specific supplier to use our asset finance service.
We can arrange finance for purchases from a wide range of dental equipment suppliers and are independent of equipment manufacturers.
Tell us what you are buying, the supplier and the purchase price, and we can compare suitable finance options from our panel of lenders.
How much can I borrow for dental equipment?
You may be able to finance up to the full purchase price of dental equipment, depending on the lender, the equipment and your practice’s circumstances.
The amount available will depend on factors such as the purchase price, type of asset, practice finances and lender criteria.
Larger purchases or more complex facilities may require a deposit or additional security.
Can I finance multiple assets in one go?
Yes, multiple pieces of dental equipment can often be financed together under one facility.
For example, a practice may finance dental chairs, scanners, IT equipment and other surgery equipment as part of the same purchase.
Whether the assets can be combined into one agreement will depend on the lender, suppliers and structure of the transaction.
Can a new dental practice get equipment finance without trading history?
Yes, equipment finance may be available to a new dental practice even if it does not yet have an established trading history.
We regularly help dental start-ups arrange equipment funding alongside other requirements such as premises, fit-out and working capital.
If you are planning a new practice, our Practice Start-up service can also help with business planning, financial forecasts, funding and the wider launch process.
Can I refinance an existing asset finance agreement?
Yes, refinancing an existing asset finance agreement may be possible, although it will not always make financial sense.
Asset finance agreements are commonly relatively short term, so the potential saving needs to outweigh any costs or disadvantages of replacing the existing facility.
We can review your current agreement against the available options and tell you whether refinancing is worth considering.
Speak to a specialist in financing dental equipment
Tell us what equipment you’re buying, the supplier and the approximate cost. We’ll compare suitable options across our panel of lenders and guide you through the application.
Our asset finance brokerage service is free to you, with our fee paid by the lender on completion.
A corporation tax demand. A quarterly VAT return that’s bigger than expected. A self-assessment payment on account when cash flow is already tight. These bills don’t wait – HMRC’s penalties and interest rates make them expensive to ignore, and a Time to Pay arrangement requires disclosing your financial position in detail and is recorded against the business.
A tax loan is the cleaner option. We arrange a short-term facility from a specialist lender – typically 6 to 12 months – that pays HMRC direct on your behalf. You repay the lender monthly. Cash flow stays predictable. No HMRC scrutiny on the underlying business. No penal interest rate.
Where most brokers source from a narrow panel, we take your request to the full market – specialist tax loan lenders, mainstream banks, challenger banks – and bring you the best rate and term. Often arranged within days. Tax and VAT loans sit inside Samera’s wider finance brokerage service – decades of experience in the UK healthcare lending market, FCA authorised, NACFB member, part of the brokerage that’s raised over £250m for UK dentists.
We don’t charge you for the brokerage. The lender pays us a commission on completion, and we tell you in writing what we’re being paid before you sign. Free to clients.
Three reasons dentists choose a tax loan over Time to Pay
(1) Predictable monthly cost – no HMRC interest accruing day by day; (2) No HMRC disclosure of the underlying business position; (3) Faster arrangement – days rather than weeks of HMRC correspondence.
What we cover
Bills we can spread for you
Corporation tax
The most common tax loan request. Limited company practices facing a corporation tax demand that’s bigger than the working capital reserved for it. Spread the cost over 6 to 12 months.
VAT
Quarterly VAT bills – usually the practices with significant private and cosmetic revenue. Spread one quarter’s bill across the next quarter so cash flow stabilises before the next return is due.
Self-assessment tax
For dentists trading as sole traders or partnerships, or directors with significant dividend income. January and July payment on account dates are the usual triggers.
PAYE and NI arrears
Less common, but we arrange tax loans against PAYE and National Insurance shortfalls too. Useful when payroll has run ahead of cash flow temporarily.
If you’re facing a different HMRC liability and want to know whether it’s loanable, ask. Lender appetite varies by liability type and by the practice’s wider financial position; the answer is usually yes for established practices with clean trading accounts.
Comparing the options
Tax loan or Time to Pay – which is right for you?
The honest version: every dentist facing an HMRC bill has two main options. A tax loan through a specialist lender, or a Time to Pay (TTP) arrangement directly with HMRC. Both spread the cost. They behave very differently in practice.
Tax loan
HMRC Time to Pay
Who pays HMRC
Lender pays HMRC direct on the due date
You pay HMRC monthly across the arranged term
Interest
A fixed market rate, typically 8-12% APR for established practices on 6-12 month terms
HMRC interest charged daily at the official rate (currently around 8.5% above the bank base rate) plus potential late payment penalties if the arrangement breaks down
What HMRC sees
Nothing about your business position. The bill is paid, end of HMRC’s involvement
Detailed disclosure of your income, expenditure, assets and liabilities. The arrangement is recorded against the business
Speed to arrange
Often within days for established practices
Days to weeks of HMRC correspondence; longer for amounts above £30,000
Flexibility if circumstances change
The loan continues on the agreed terms; you can usually refinance early if needed
HMRC can withdraw the arrangement if your position changes; missed payments trigger penalties
Effect on future HMRC dealings
None
A TTP arrangement is recorded and may affect HMRC’s view on future arrangements or compliance reviews
Effect on credit file
Appears on the business credit file as a short-term facility
None directly, but a defaulted TTP can lead to HMRC enforcement action which does affect credit
When a tax loan is usually the better fit
You want certainty – a known monthly payment, a known total cost, a defined end date
You’d prefer not to disclose detailed financials to HMRC
You expect trading to recover or stay stable – so the monthly repayments are manageable
Speed matters – you need the bill cleared before the due date to avoid penalties
When Time to Pay may make more sense
The amount is small (sub-£10,000) and HMRC are likely to agree a short, simple arrangement without much friction
Your business is in genuine financial difficulty and the disclosure is necessary anyway – HMRC have more flexibility than a commercial lender in distressed situations
You don’t qualify for commercial lending (rare for established dental practices, but possible)
The honest summary: for an established dental practice with a clean trading record, a tax loan is usually the cleaner option. For a practice in genuine distress where commercial lenders won’t lend, TTP is the realistic route. We’ll tell you straight which side of the line your situation falls on.
1. Tell us the bill – The liability type (corporation tax, VAT, self-assessment, PAYE), the amount, the HMRC due date. Five-minute call.
2. We assess the market – We approach lenders best matched to the request – specialist tax loan lenders and mainstream healthcare lenders. We come back with the indicative rate and monthly repayment.
3. You decide whether to proceed – If the rate is good, we move ahead. If you’d rather negotiate with HMRC directly or fund the bill from cash, we’ll tell you when that makes more sense. No fee.
4. Application packaged and submitted – We package the application properly – lender sees a clean, structured request alongside basic management accounts. Most applications are approved within days.
5. HMRC paid direct – Once approved, the lender pays HMRC direct against your liability. Your repayments start the following month. Done.
Repayment calculator
Model your repayments
Adjust the sliders to see indicative monthly repayments on a tax loan. The calculator uses standard compound amortisation.
Interactive calculator: developer to embed (preserves live page JS logic). Sliders for bill amount (£5,000-£250,000), term (3-12 months) and rate (6-15%). Result blocks: monthly repayment, total cost over term. Standard compound amortisation formula.
Indicative only. Rates depend on the liability type, your trading position, and current lender pricing. Book a free review for a market-based estimate.
Recent deals
What we’ve placed for dentists this year
We sourced – snapshot
A quick look at recent deals. Numbers and structures are accurate; client identities withheld.
We Sourced
£1,475,000
For the purchase of a first practice and freehold in the Midlands.
We Sourced
£1,050,000
For the purchase of a first Dental Practice, including the goodwill and freehold, in Somerset.
We Sourced
£580,000
Commercial property purchase structured around a blend of borrowing and family funds, with the loan revised through the process to fit the client’s wider financial position.
Placeholder set – no tax or VAT loan tombstones exist in the current library. Chris to populate with 3 representative deals once collated.
Who you’ll work with
Speak to the team
Book a free, no-obligation review directly with the team member whose work matches what you need.
We have a great relationship with advisors at Samera. We are in middle of a purchase. Samera advisors are doing an amazing and thorough job, from assessing practices, obtaining loan to providing accounting services … very patient, understanding and considerate. Overall, very happy with the service and would highly recommend.
Anonymous – 5 Stars
I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience. It took only days to get the finance and the whole process was smooth and stress-free.
Skinnergate Dental – 5 Stars
After attending the Samera Bootcamp last November, I set about starting up my own practice. … very helpful in setting up finance and giving good all round advice about the process.
Mat Lowis – 5 Stars
… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the bank and the solicitors.
Lucy Jones- 5 Stars
… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans through to commercial finance arrangements.
Mayoor Patel – 5 Stars
Brilliant Team – Both my wife and I were new to the Dental Market, the support we received … was simply amazing. He understands your needs based on a consultative approach, crafting the deal in a way that delivers the right outcome.
Joey Desai – 5 Stars
Or send us a message
If you’d prefer to send us your details rather than book a call, fill in the form below.
Practical tax planning strategies dentists can apply now – capital allowances, payment timing, pension contributions, structuring decisions. Useful context whether you’re taking a tax loan or planning to avoid one next year.
The full overview of the taxes dental practice owners actually pay – corporation tax, VAT, capital gains, capital allowances. Foundational reading if any of this came as a surprise.
Ongoing growth advisory for groups and multi-site owners. Forward cash flow modelling and tax planning sit inside the monthly retainer so bills don’t arrive as surprises.
What’s the difference between a tax loan and HMRC’s Time to Pay arrangement?
Both spread the cost of an HMRC bill, but they behave very differently. A tax loan is a third-party facility where a lender pays HMRC direct and you repay the lender monthly; a Time to Pay arrangement is direct with HMRC. The key differences are around interest rate, HMRC disclosure, speed and flexibility – see the Tax loan vs Time to Pay comparison above for the full side-by-side.
How quickly can a tax loan be arranged?
For established practices with clean trading accounts, often within days. The lender appetite for healthcare tax loans is well-defined and the application is relatively simple compared to acquisition or property finance.
Are there any fees for the brokerage?
No. We don’t charge you for sourcing the loan. The lender pays us a commission on completion, and we tell you in writing what we’re being paid before you sign.
What information do lenders need?
The HMRC demand letter or the equivalent calculation, your last set of management accounts or filed accounts, and basic information on the business and directors. Most lenders can decision on this in 24-72 hours.
What’s the typical interest rate?
Tax loan rates vary by lender, term length, the type of liability, and your practice’s trading position. As a rough guide, established practices with clean accounts typically see rates in the 8-12% APR range on 6-12 month terms. We take the deal to the full market and bring you the best rate available – which is often materially better than HMRC’s TTP effective rate.
Can a tax loan cover VAT as well as corporation tax?
Yes. We arrange loans against corporation tax, VAT, self-assessment, PAYE and NI liabilities. The lender’s underwriting is broadly similar across these – what they’re funding is an HMRC liability, the specific tax type matters less than the size and the borrower’s trading position.
Will a tax loan affect my credit rating or my business’s lending capacity?
A tax loan is a credit facility, so it appears on the business’s credit file. Most lenders treat short-term tax loans differently to acquisition or property debt because the facility self-liquidates over 6-12 months. We can talk through how a tax loan fits with any other finance plans you have on the horizon – acquisition, refinance, asset finance – before you commit.
I’m worried about my underlying cash flow – is a tax loan the right fix?
Sometimes yes, sometimes no. A tax loan smooths a specific HMRC bill, but if the underlying cause is a wider cash flow problem, we’d want to look at that too. We work alongside the Samera dental accountancy team who can review your trading position and suggest whether tax loan-only is sufficient or whether a broader cash flow review makes sense.
Can I take out a second tax loan if I need to next year?
Yes – lenders will assess the next application on its own merits. But if you’re finding yourself needing a tax loan year after year, that’s a signal that your tax planning and cash reserves need a look. The Tax Planning for Dentists service is the natural next step.
Speak to a specialist
Free, no-obligation review. Whole-of-market across all major UK healthcare lenders. Free to clients. Often arranged within days.
A dental practice merger is two existing practices combining into one business. It is not the same as buying a practice, where one owner acquires another and the seller walks away, and it is not the same as selling, where you exit and hand over the keys. In a merger, both sets of owners usually stay involved, and the hard questions are about how the two businesses are valued against each other, how ownership of the combined business is split, and how the tax is handled.
This page sits in the buy a dental practice cluster because a merger is, at its core, an acquisition with a more complicated cap table. If you want to acquire a practice outright, the buying journey is the better starting point. If you want to exit, see selling a dental practice. A merger is the route in between, and it has its own mechanics.
Is this the right route
When a merger beats a straight buy or sell
A merger tends to make sense in a few situations. Two nearby owners who are both a few years from slowing down may combine to build something larger and more saleable than either practice alone. An owner who wants to keep working but not keep running everything may merge into a larger group and take a smaller stake in a bigger business. Two associates or partners may formalise a shared practice into a single combined entity.
The common thread is that nobody is fully leaving on day one. If one party clearly wants out, a sale is usually cleaner and a merger overcomplicates it. We will tell you honestly which route fits, even when that means pointing you at the sell or buy journey instead of a merger.
What we do
The four things that make or break a merger
A merger lives or dies on four questions, and they are the ones we work on with you.
Relative valuation. Not just what each practice is worth, but what each is worth relative to the other, because that ratio sets the ownership split of the combined business. This builds on the same approach as our practice valuations work, applied to both sides at once.
Structure and consideration. Share-for-share, cash, earn-out, or a mix. How each owner ends up holding their stake in the combined business, and what that means if someone wants to exit later.
Tax. Merging two businesses has capital gains, stamp duty and incorporation consequences that differ from a straight purchase. Getting the structure right at the outset is far cheaper than fixing it afterwards. Our tax planning for dentists team handles this alongside the deal.
Putting the two together. Once the deal completes, two patient lists, two teams and often two sets of systems and accounts have to become one. Our accounts for dental groups service picks this up so the combined business runs cleanly from day one.
We do not re-run the due diligence or finance work that already has a home elsewhere. Where a merger needs acquisition finance, that runs through our finance brokerage; where it needs the numbers verified, that is financial due diligence.
Business Development – Finance and Accountancy Services
Uros is the first point of contact for practice owners exploring a merger. He works across buying, finance and valuations, and helps you scope the deal, understand how the two practices value against each other, and arrange any finance the merger needs.
Arun Mehra FCA leads Samera’s M&A advisory work and takes the lead on group-level mergers and multi-site consolidation. ICAEW Fellow. Co-founder of the Neem Tree Dental Group (Wandsworth and Esher). 25+ years specialising in UK dental practice finance. For owners merging at group scale, Arun is the lead.
For ongoing consolidation strategy across a growing group, rather than a single merger transaction, see Strategic / DSO advisory at Tier 4 of Samera Growth Advisory.
Common questions
Dental practice mergers – common questions
Is a merger the same as buying a practice?
No. In a purchase, one owner acquires another and the seller exits. In a merger, both sets of owners usually stay involved and hold a stake in the combined business. The valuation and structure work differently as a result. If you want to acquire outright, start with buying a dental practice.
How is the ownership split decided?
It comes from the relative valuation of the two practices. If one practice is worth twice the other, that sets the starting point for the split, before adjustments for debt, working capital and what each owner brings to the combined business.
What about tax?
Merging two businesses has capital gains, stamp duty and incorporation consequences that a straight purchase does not. The right structure depends on how each practice is currently held. We work this through with you before anything is signed.
Can you arrange finance for a merger?
Yes, where the deal needs it, through our in-house finance brokerage. We are FCA authorised and whole-of-market, with no tie to any lender.
What if I want to merge several practices into a group?
That is group-level consolidation, which Arun leads. The transaction work is the same in principle but the tax, structure and timeline are more involved. See also Strategic / DSO advisory for the ongoing strategic side.
Thinking about merging your practice? Start with a conversation.
Tell us what you are weighing up and we will tell you honestly whether a merger is the right route, and what it would take to do it well.
Financial due diligence is the work of testing whether the numbers a vendor is presenting actually reflect the business. Income recorded against what was banked. NHS contract performance against what was claimed. Costs that look like they should drop out under new ownership against ones that won’t. The deal structure the seller is asking for against what the cash flow can support.
It matters because the headline price is a multiple of EBITDA, and a vendor’s stated EBITDA is almost never what a buyer should actually be paying for. The diligence report normalises that figure, gives the lender confidence to fund the deal, and gives the solicitor enough cover to draft warranties. For sellers, the same work commissioned pre-market surfaces problems while there’s still time to fix them, before a buyer’s accountant finds them and uses them to chip the price.
Most buyers come to us after the headline price has been agreed and the heads of terms signed – that’s the point the lender wants the report. Sellers come to us earlier, 12 to 24 months from market, so the practice goes out to buyers with the diligence already done.
Financial due diligence sits inside our wider Buy a Dental Practice service for buyers, and alongside Sell a Dental Practice for sellers preparing for market. For the deeper background on how dental due diligence differs from generalist accountancy due diligence, see our Learning Centre article on financial due diligence.
Buyer or seller, same technical team
We run buyer due diligence and vendor due diligence with the same accountancy team. The work is technically identical – same UDA verification, same income reconciliation, same balance sheet review – but the reports are framed for different readers. Buyer-side work is read by the buyer’s lender and solicitor. Vendor-side work is read by the buyer’s accountant when they come in to do their own work.
Decision points
The three points in a transaction where financial due diligence typically lands
Point 1 – Buyer has signed heads of terms and the bank wants diligence
This is the most common entry point. Heads of terms agreed, exclusivity period running, the lender’s credit team wants a diligence report before they’ll commit. The buyer instructs the work at this stage and it runs alongside legal due diligence over four to six weeks.
Point 2 – Buyer is between viewing and offer
A pre-offer review of the sellers’ accounts before committing to a price. Lighter than full diligence, scoped to identify the headline risks (NHS exposure, capacity vs reported revenue, normalised EBITDA range). Helps the buyer set an offer they can defend, and avoids progressing to heads on a deal that won’t pass full diligence.
Point 3 – Seller is 12-24 months from market
Pre-sale vendor diligence run by the seller, on themselves. Surfaces anything the buyer’s accountant will find later, while there’s time to fix it – cleaning up the accounts, restating where appropriate, getting NHS performance and clawback exposure documented. The output is a vendor diligence pack the seller can hand to a buyer’s team alongside the sale memorandum.
The scoping call is the same starting point for all three. We work out which point you’re at, what the deal looks like, and what the right scope of work is before quoting.
What gets tested
Seven areas of investigation, all dental-specific
The diligence work investigates, verifies and understands six things about the target practice:
The financial affairs of the practice, including valuations
The market the practice operates in
The commercial sustainability of the business
The operational structure, including internal processes and systems
Any synergistic opportunities or savings arising out of acquisition
A sensible deal structure
That high-level checklist breaks down into seven detailed areas of investigation, all reported in a format dental lenders and solicitors are used to working with. The scope of work covers the last two financial years plus the period to the latest available management accounts.
Business description and history – trading activities, CQC registration, premises, ownership history, key changes in financial performance.
Income and revenue – the largest section. Income split by site, type (fee per item, plan, NHS, sundry), and clinician. UDA/UOA performance review, NHS contract overview, income verified to DPB statements.
Direct costs – material costs benchmarked, lab costs and terms, rebate arrangements, supplier synergies flagged.
Staff costs – every role detailed, owner and family member adjustments to market rate, locum usage. The single biggest source of EBITDA adjustment on most owner-managed practices.
Other expenditure – P&L line review, non-recurring costs identified, costs that fall away under new ownership separated from costs that don’t.
Balance sheet, cash flow and finance – balance sheet review, fixed asset register, debtor and stock ageing, working capital movements, lease arrangements, provisions.
Tax position – PAYE/NI, VAT history, corporation tax review including any HMRC investigations, transaction-tax planning steps available.
Plus a systems review covering patient onboarding, income recognition, expenditure handling, payroll, cashbook discipline and practice management software. The handover quality matters as much as the numbers.
Buyer-side diligence
What buyer-side due diligence delivers and how it sits in the deal
If you’re buying a practice, the financial due diligence report is one of the documents your lender will not progress without. It also feeds directly into your solicitor’s drafting of the share purchase agreement – warranties, indemnities, deal structure, completion accounts mechanism.
What buyer-side due diligence gives you
A full diligence report covering the seven areas above, written in the format dental lenders expect
A normalised EBITDA figure – what the practice actually earns once owner’s adjustments, family members and non-recurring items are stripped out
Specific commentary on whether the asking price is supported by the underlying numbers
Red flags surfaced early, with options for handling them – price chip, retention, indemnity, walk away
A view on deal structure (share purchase vs asset purchase) and the tax and risk implications either way
A document the bank will accept and the solicitor can build warranties around
What we need from you
The seller’s last two years of statutory accounts plus latest management accounts
The NHS contract documentation and DPB statements
Any prospectus or information memorandum the seller has produced
Visibility on the proposed price, deal structure and proposed finance
Speak to Arun or Natasha about buyer due diligence
Arun has overseen financial due diligence on dental acquisitions for over 25 years. Natasha leads day-to-day delivery and the dental accounts team that builds the report. Free 30-minute call to walk through the deal you’re working on, scope the work and confirm pricing before you commit.
The work typically runs over four to six weeks from instruction. Concurrent with legal due diligence, with regular updates on what’s coming out of the accounts. If a finding is significant enough to renegotiate, you hear about it the day we see it – not in the final report.
The diligence report is the foundation that the rest of the buyer-side work sits on. The acquisition finance brokerage your bank wants is informed by the findings. The structure your solicitor drafts depends on what the report surfaces. The price you actually pay reflects what the report shows. Get the diligence right, and the rest of the deal moves.
Pre-sale vendor diligence
Why the smartest sellers diligence themselves before market
If you’re 12 to 24 months from selling, vendor diligence is one of the highest-return pieces of preparation work you can commission. It’s the same technical work as buyer-side diligence, run by you, on yourself, while there’s still time to act on whatever it surfaces.
What vendor due diligence gives you
The same diligence report a buyer’s accountant would produce, but in your hands first
Issues identified while they can still be remediated – not when they’re handed to a buyer as leverage
A normalised EBITDA figure on a defensible footing, ready to feed into the valuation conversation
Documentation pack that can be shared with a serious buyer to accelerate their own diligence
A view on whether deal structure should be steered toward share sale or asset sale, given the practice’s tax position
Confidence going into market that the numbers will hold up under scrutiny
Common findings during vendor diligence that can be fixed before market
NHS clawback exposure that hasn’t been provisioned
Owner’s salary or family members on payroll inflating cost base
Capital expenditure incorrectly booked as repairs
Plan income recognition that doesn’t match the cash receipts
Stock and debtor ageing problems
Tax planning steps still available with 12+ months to completion
What we need from you
The last two years of statutory accounts plus latest management accounts
Your NHS contract and DPB statements
A view on your target sale timeline
Visibility on whether the practice is going to market via a sales agent or being approached privately
Vendor diligence normally runs alongside the wider Sell a Dental Practice process at the EBITDA preparation stage. The output feeds the sales memorandum and the asking price defence.
When vendor diligence fits inside the Sell process
If you’re using Samera as your sales agent, EBITDA preparation is part of the engagement and covers ground vendor diligence also covers – although on a less formal footing than a standalone diligence report. If you’re going to market independently, or via a different agent, commissioning vendor diligence from us separately gives you a standalone document you can put in front of any buyer’s accountant.
Process
A four-step path from scoping call to final report
Step 1 – Free 30-minute scoping call. Free, no obligation. We talk through the deal you’re working on or the timeline you’re operating to. By the end of the call we know whether you need full diligence, a pre-offer review, or pre-sale vendor diligence, and we have enough to scope and price the work.
Step 2 – Engagement letter and information request. Once you’ve agreed to proceed, we send the engagement letter with fee confirmed, alongside a structured information request listing the documents and data we need. Most clients have most of this already – the request makes it explicit what’s missing.
Step 3 – Diligence fieldwork. Our accountants work through the seven scope areas. Where questions emerge, they go directly to you (vendor-side) or via you to the seller’s accountant (buyer-side). Material findings get flagged in real time rather than held to the final report.
Step 4 – Final report and debrief. The diligence report is written in the format the lender or your solicitor expects, with an executive summary front-and-back. We hold a debrief call to walk you through findings, what the implications are for the deal, and what the next move looks like. The report itself goes to whoever you nominate – lender, solicitor, sales agent, your own accountant.
For buyers, the typical instruction-to-final-report turnaround is four to six weeks, sometimes faster if the seller’s accounts are clean and the documentation is already organised.
For vendor diligence, the timeline is more flexible because you set it. Three to four weeks of fieldwork is normal once we have the documentation.
Pricing
We don’t publish a fixed fee because the work scales with the size and complexity of the deal – a single-site share purchase at £600k is a different engagement to a five-site group acquisition. The scoping call gives us enough to quote a fixed fee for the engagement. No work begins, and no fee is committed, until you’ve seen and accepted the quote in writing.
What practice buyers and sellers say
Reviews from dentists we’ve helped through transactions
… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans, viability and securing great deals on the loans. No question was too silly and … was available around the clock. Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase …
Mayoor Patel – 5 Stars
I highly recommend Samera as I received immense support from … Arun and Natasha while buying my new practice at Northwich.
Marina George – 5 Stars
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices … Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment …
Saijel Kachhala – 5 Stars
… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the various banks … liaised with the bank on our behalf which took a weight off our shoulders during a very stressful time. I would definitely use Samera again and recommend others to do the same.
Lucy Jones – 5 Stars
I am a dentist setting up my own private dental practice and Samera have been a great help as my accountants, giving lots of advice, especially in regards to all the complicated financial matters and tax…
Imran Kassam – 5 Stars
They were amazing at explaining all my questions patiently and covering all the aspects with useful tips when coming to buying a practice.
Rajan Srirangan – 5 Stars
Who you’ll work with
Talk to Arun and Natasha
Financial due diligence engagements are led by Arun Mehra, Samera’s CEO and a chartered accountant with over 25 years on dental transactions, and Natasha Gnanapragasam, Samera’s Director of Operations – Accountancy and Tax. Arun scopes the engagement, signs off the final report and is on every debrief call. Natasha runs the day-to-day delivery, leading the accounts fieldwork and the dental groups team that produces the report.
The first conversation is a free 30-minute call. We work out which point in the transaction you’re at, what scope of work you need, and confirm the fixed fee in writing before any engagement begins.
How is dental due diligence different from a high-street accountant doing diligence?
A generalist accountant will work through profit and loss, balance sheet, debtors, creditors and tax in a way that’s technically competent but doesn’t understand the dental specifics. UDA performance, DPB statements, plan income recognition, NHS clawback exposure, the principal versus associate income split, capacity utilisation against chair-hours – none of this comes up in a standard diligence checklist. Banks funding dental acquisitions test these items specifically. Generalist reports tend to either miss them or treat them as edge cases.
What does it cost?
Priced per engagement. The scoping call gives us enough to quote a fixed fee, confirmed in writing before any work begins. A single-site share purchase at £600k is a different engagement to a five-site group acquisition, so a published rate would be misleading. We don’t proceed without your sign-off on the fee.
How long does the work take?
For buyer-side due diligence post-heads of terms, four to six weeks from instruction to final report is normal. If the seller’s accounts are clean and well-organised, sometimes faster. Vendor-side timelines are flexible – three to four weeks of fieldwork once we have the documentation. Pre-offer reviews are typically a week to ten days.
Do I need due diligence if I’ve already had a valuation done?
Yes. A valuation tells you what the practice is worth on the figures presented. Due diligence tests whether the figures presented are reliable. The two work alongside each other – a practice valuation sets the price, due diligence verifies the EBITDA the price is built on. Most buyers commission both.
What if the diligence finds something significant – what happens to the deal?
Material findings are flagged in real time, not held to the final report. If something significant emerges, you find out the day we see it, while there’s still time to act. Options vary by the size of the issue – price chip, retention from the sale proceeds, indemnity in the SPA, restructure share purchase as asset purchase, or in worst cases walk away. We advise on what makes sense given the size of the finding versus the rest of the deal. Your solicitor handles the legal mechanism.
Can you also handle the acquisition finance and the legal work?
We handle the finance brokerage directly – acquisition finance is free to you because lenders pay us on completion. Legal work goes through our solicitor partners. Sequence: due diligence first, then finance brokerage informed by the diligence findings, then legal work informed by both. Working with one team across all three keeps the deal moving without information getting lost between firms.
I’m a seller – if Samera is acting as my sales agent, do I still need separate vendor diligence?
If we’re acting as your sales agent under Sell a Dental Practice, EBITDA preparation is part of the engagement and covers some of the ground vendor diligence also covers. It isn’t a formal diligence report. If you want a standalone vendor diligence document to put in front of a buyer’s accountant, that’s a separate engagement on top of the sales agent work. Most £1m+ sales benefit from having both.
What about share purchase vs asset purchase – does the diligence report cover the structure decision?
Yes. The report includes commentary on whether the deal should be structured as share purchase or asset purchase, with the tax and risk implications either way. For buyers, asset purchases limit historical liability exposure but cost more on stamp duty. For sellers, share sales are usually tax-efficient through Business Asset Disposal Relief but expose the buyer to historical risk. Both are legitimate routes – the right answer depends on the specifics. Tax planning around the structure also surfaces in the report and feeds into tax planning work alongside.
Is there a minimum deal size you’ll work on?
No floor in principle. We work on single-site acquisitions in the £400k-£800k range routinely, and on group transactions into eight figures. The scope of work scales accordingly, and so does the fee. Small deals get scoped down rather than refused.
Learning Centre
Useful reading on dental transactions
The Learning Centre has free articles covering specific parts of the transaction journey. These four sit closest to the due diligence work.
How dental valuations are constructed, what drives EBITDA multiples up and down.
Other ways Samera supports practice transactions
What you might need alongside due diligence
OVERVIEW – Buy a dental practice
The full Buy a Dental Practice service. Acquisition advisory for first-time and repeat buyers from heads of terms through to completion. The diligence report is one part – the rest covers practice sourcing, valuation challenge, finance brokerage, deal structuring, and post-completion handover.
Buyer’s initial assessment (£1,500 + VAT) and Challenge the Valuation (£1,500 + VAT upfront plus 10% of savings on completion). Valuation tells you what the practice is worth on the figures presented. Due diligence tests whether the figures hold up. Most buyers commission both.
Samera Practice Sales Limited acts as a dedicated dental practice sales agent. 2.5% commission paid only on completion, EBITDA preparation included as standard. Vendor diligence sits as an optional add-on for sellers wanting a standalone diligence document.
FCA-authorised, NACFB-member. We broker the acquisition finance once the diligence report has confirmed the deal is fundable. Acquisition finance brokerage is free to you because lenders pay us on completion.
Share purchase versus asset purchase decisions, Business Asset Disposal Relief on sale proceeds, structuring on completion. Tax planning runs alongside due diligence on most transactions.
Once the transaction completes, our accountancy team handles your day-to-day accountancy, payroll, VAT and year-end. Day-one setup included for new owners.
Free, no obligation. We work out which point in the transaction you’re at, what scope of work you need, and confirm the fixed fee in writing before any engagement begins.
Tax planning is not the same as filing a tax return
Filing a tax return records what has already happened. Tax planning looks ahead, giving you time to make better decisions before the tax position is fixed.
For dental practice owners and groups, that means planning around profit extraction, pensions, major investments, business structures, acquisitions and future exits.
Tax planning sits alongside our dental accountancy service, adding proactive advice to your ongoing accounts and compliance work.
Specialist dental tax advice
Tax planning for dental practices and groups
The tax decisions that matter change as your practice grows and becomes more complex.
Our tax planning work focuses on the decisions that can materially affect how much tax you pay and how your business is structured for growth or exit.
Corporation Tax planning: reviewing opportunities before year-end rather than after the liability is fixed
Salary and dividend strategy: structuring profit extraction efficiently
Employer pension contributions: using company contributions as part of wider tax planning. Find out more about pensions and payroll for dentists
Capital allowances: identifying qualifying expenditure on equipment, fit-outs and refurbishment
VAT planning: managing mixed VAT positions across dental income and expenditure
Holding company and group structures: structuring businesses to support growth, acquisitions and future exit
Acquisition and restructuring tax: considering tax before buying a dental practice, selling or reorganising companies
Director loan accounts and S455: managing balances and reclaiming tax where appropriate
Capital Gains Tax and Business Asset Disposal Relief: planning ahead of a future practice or group sale
Inheritance and succession planning: considering the long-term tax position as business value grows
Exit tax planning: understanding the tax consequences before sale terms are agreed as part of your wider dental practice exit planning.
Making Tax Digital
Making Tax Digital (MTD) is the biggest change to how dentists report income in a generation, and the deadlines are close. If you are a self-employed associate or a sole trader landlord, you are in the first wave.
What Samera does: We migrate every eligible client to Xero, set up the digital record-keeping correctly, and manage the quarterly submissions for you as part of your package. Getting set up early means no scramble before the deadline and no penalties for late or non-compliant filing.
Dental tax advice built around real business decisions
We specialise in dental businesses
We regularly deal with issues such as capital allowances on fit-outs, holding company structures, S455, acquisition tax and exit planning. These are not occasional one-off cases for us.
We understand practice ownership
We also own and run The Neem Tree Dental Group, so the decisions we advise on are ones we have had to make ourselves.
We plan before the decision is fixed
Buying equipment, restructuring a company, acquiring another practice or preparing for sale can all have tax consequences. We bring tax into the conversation before the decision is made.
The team that plans it can implement it
The same accountancy and tax team can carry the agreed structure through into your accounts, Corporation Tax returns and ongoing compliance work.
Samera is a Xero Partner and an accountancy firm listed in the ICAEW directory, led by Arun Mehra FCA, with a specialist accountancy and tax team serving dental practices and groups across the UK.
Client reviews
Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K.
Saijel, Dental Practice Owner – 5 Stars
We finally have an accountant who is actively trying to help us keep our tax bills low, as well as giving us good business advice.
NH, Dentist – 5 Stars
Used Samera business advisors for my self tax return form and they were amazing from start to finish. They made me understand every single step and made the process swift!
Remzie, Dentist – 5 Stars
Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable
Patrick, Dentist – 5 Stars
I’ve had an outstanding experience with Samera, and I can’t recommend them enough! A special thanks to Shivangi Dwivedi, who has been incredibly professional, knowledgeable, and genuinely supportive throughout. Her attention to detail and ability to clearly explain complex financial matters has been a huge relief for me as a dentist managing both clinical work and business responsibilities. … Whether it’s tax planning, bookkeeping, or just good financial advice, I feel confident knowing my accounts are in such capable hands.
Emre, Dentist – 5 Stars
Your tax planning team
Speak to our dental tax specialists
Book a free, no-obligation call directly with the team member whose work matches what you need.
Turn your dental group into a high-value exit-ready enterprise before 2030 – covers exit structuring, EBITDA and tax planning for a sale.
Frequently asked questions
Common questions about tax planning for dental practices and groups
How much tax can a dental practice save with proper planning?
It depends on your profitability, company structure, how you currently extract profits and what planning has already been done. Opportunities can come from salary and dividend planning, pension contributions, capital allowances, restructuring or planning ahead for a future sale.
The only meaningful way to assess the opportunity is to review your actual circumstances.
What is the most tax-efficient way to extract profit from a dental practice?
There is no single structure that is right for every owner. Salary, dividends and employer pension contributions can all form part of an efficient profit extraction strategy.
The right mix depends on the practice’s profits, your wider income, cash requirements and longer-term plans.
When should I review the tax structure of my dental practice?
You should review it whenever something significant changes, such as buying another practice, bringing in a shareholder, purchasing property, building a group or beginning to plan an exit.
Even without a major change, it is worth reviewing periodically to make sure the structure still suits the business.
Should I use a holding company for my dental group?
A holding company can be useful for some groups, particularly where owners are acquiring additional practices, separating assets or planning for future investment or exit.
It is not automatically right for every group, so the tax, legal and financing implications should be considered before restructuring.
What is Business Asset Disposal Relief and could it apply when I sell my dental practice?
Business Asset Disposal Relief can reduce Capital Gains Tax on qualifying business disposals where the relevant conditions are met.
Whether it applies depends on the ownership and structure of the business and the rules in force at the time, which is why exit tax planning should begin well before a sale.
Can Samera help with tax planning before I sell my dental practice?
Yes. We can review your company and personal position before the practice goes to market so the tax implications are understood before the sale structure and commercial terms are fixed.
Can you help with tax when buying another dental practice?
Yes. We can advise on the tax implications of the acquisition structure alongside Samera’s wider buyer support.
That may include considering whether the acquisition should sit within an existing company, a new subsidiary or a holding company structure.
What happens if HMRC opens an enquiry into my dental practice?
If HMRC opens an enquiry, we can help manage the correspondence, provide the financial information requested and support you through the process. Our tax investigation cover can also help cover the professional fees involved in defending an HMRC enquiry or investigation.
Ready to review your tax position?
Find out what better tax planning could mean for your finances
Book a free 30-minute call with Arun or Natasha. We’ll review your current structure, identify the main planning opportunities and explain where changes could make a difference.
HMRC enquiries do not need a reason. Even doing nothing wrong is not protection.
HMRC opens hundreds of thousands of enquiries every year, and the truth is they can happen to any business or any individual – even when your tax affairs are completely in order. It is not always about doing something wrong. Sometimes HMRC simply wants to take a closer look. Many enquiries are triggered by computer risk profiling. Many are completely random. And once one is opened, even a clean tax record does not stop it.
What many people do not realise is that responding to an HMRC enquiry takes significant time and expertise. The professional fees involved in dealing with even a routine investigation can easily run into thousands of pounds, before any tax is actually owed.
Dentists and other healthcare professionals are frequently targeted. The combination of NHS contracts, private fee income, associate self-employment arrangements and director remuneration creates exactly the kind of income complexity that HMRC’s risk profiling flags. An investigation can run for several months.
Tax investigation cover is an add-on to our dental accountancy service – the insurance that takes those professional fees off your plate if HMRC opens a case against you.
You do not need to have done anything wrong
HMRC enquiries are routinely opened at random or via computer risk profiling. For a straightforward enquiry, professional fees can reach £2,000 to £5,000. For anything more complex, significantly more. Our service exists so that cost is not yours to bear.
What you get
Up to £125,000 of professional fees covered, plus expert defence from your dental accountant
Up to £125,000 in fee cover per claim The policy pays our professional fees, up to £125,000 per claim (unless otherwise indicated), for defending you against most types of HMRC enquiry or full investigation.
Defended by your own accountant Unlike trade-body cover that often brings in an outside consultant who has never met you, we defend you ourselves. Your case stays with the team that already knows your tax affairs.
Free tax and VAT advice helpline Subscribers get unlimited access to a tax and VAT advice helpline year-round – useful well beyond the moment an enquiry arrives.
24/7 business legal helpline Business clients also get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors – covering employment law, commercial contracts, health and safety, debt recovery and more. Included as standard.
No pressure to accept unreasonable HMRC positions Without fee cover, many taxpayers settle to avoid further fees. With cover, we can push back on HMRC’s findings without that pressure influencing the outcome.
£31.33 per month standalone Or included at no extra cost with our Associate Comprehensive and Limited Company Comprehensive accounts packages. See the pricing section below for the full breakdown.
What is covered
Most types of HMRC enquiry and dispute – the full list
When you subscribe to our service, we can claim our professional fees (up to £125,000 per claim unless otherwise indicated) when we defend you in any of the following events.
Full and aspect enquiries into your tax returns
VAT, PAYE and Employer Compliance disputes
IR35 status challenges
HMRC Schedule 36 inspections and information requests
R&D tax relief enquiries
Inheritance Tax enquiries
Stamp Duty Land Tax enquiries
CJRS and SEISS grant checks
National Minimum Wage reviews
Code of Practice 8 enquiries
Cover is subject to agreed hourly rates and to the insurer’s prior written consent before costs are incurred. Certain aspect enquiries may carry an excess. Full policy terms and conditions apply.
What is not covered
Clear about the exclusions
The service is fee protection for our professional time defending you. It does not pay tax bills or penalties, and there are exclusions you should be aware of before subscribing.
Outstanding tax, penalties or interest Any amounts due to HMRC remain your liability.
Criminal prosecution or serious fraud enquiries The policy does not defend criminal cases.
Pre-existing enquiries or late returns Cover does not apply to enquiries opened before you subscribed, or to enquiries where tax returns were filed more than 90 days late.
Tax avoidance schemes Participation in disclosed avoidance schemes is excluded.
Fees above agreed hourly rates The insurer’s agreed hourly rates apply. Fees in excess of those rates may not be reimbursed.
Costs incurred without prior consent The insurer’s prior written consent is required before professional fees are incurred. Third party costs require prior written agreement.
HMRC meeting attendance under the policy is normally limited to one person; a second attendee requires prior written approval. An excess may apply to certain aspect enquiries – see the policy schedule for detail. All cover is subject to full policy terms and conditions.
Additional benefits
Two helplines included with every subscription
Subscription includes unlimited access to two helplines – one tax-specific, one general business legal advice. Both available year-round, no extra charge.
Tax and VAT advice helpline
Free, unlimited access to a tax and VAT advice helpline year-round. Useful well beyond the moment an enquiry arrives – for the routine technical questions that come up in running a practice.
24/7 business legal helpline
Business clients get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors. Covers:
Employment law
Commercial contracts
Health and safety
Debt recovery
Other common business legal matters
Pricing
£359.28+VAT per year standalone – or included with Comprehensive accounts packages
The cost of subscribing is a fraction of what defending a single enquiry typically costs. We offer it two ways – standalone, or bundled inside our Comprehensive accounts packages.
Option
Cost
Standalone policy – purchased independently
£359.28+VAT per year
Included – Associate Comprehensive or Limited Company Comprehensive accounts package
No additional charge
Already on a Basic or Standard package?
If you are currently on a Basic or Standard accounts package and would like to add tax investigation cover, speak to your dedicated accountant. We can discuss upgrading your package to a Comprehensive tier or arranging standalone cover – whichever works better for your situation.
How it works
What the business subscription covers – and when a separate fee applies
To make protection straightforward for practice-owner clients, the business fee covers enquiries into the tax returns of directors, partners, their spouses and company secretaries – provided we prepare those returns.
A separate Business Client fee is payable when:
The individual has gross rental income of £50,000+ per annum as a landlord, or
The individual has self-employment income outside the main business
We will tell you upfront which fee structure applies to your situation. Standard pricing is in the section above; the separate Business Client fee for the rental/self-employment cases is quoted on request based on your specific position.
Who you’ll work with
Speak to the tax investigation cover team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Everything you need to know to manage your tax affairs effectively as a dental associate.
Frequently asked questions
Tax investigation cover FAQs
I have done nothing wrong – why should I worry about a tax enquiry?
Most tax enquiries are generated by HMRC’s computer risk profiling, and many are selected completely at random. As a result, HMRC sometimes picks the wrong targets. Even if you have done nothing wrong, the taxman will not give up easily and will still try hard to find errors. The professional fees for defending you against an enquiry sit outside what we charge for routine accountancy work.
Can anyone’s tax affairs be scrutinised by HMRC?
Yes. HMRC opens hundreds of thousands of enquiries every year into personal and business tax returns. VAT and PAYE payments are also thoroughly checked. The aim in every case is to collect more tax – and enquiries can happen to anyone, even when your tax affairs are completely in order.
I need to reduce my spending – is the annual fee worth it?
Not paying the annual cost could be a false economy. The potentially high costs of defending you in an enquiry would be much less affordable than the small annual charge. One thing is certain: HMRC does not stop opening enquiries into tax returns, and government debt makes the threat of an investigation more likely, not less.
I do not think I need protection.
Like any other protection against an unexpected cost, everyone hopes they will never need it – but when a costly enquiry starts, clients are glad they paid the small annual charge. The cost of a single enquiry can easily exceed many years of subscription fees.
I already have protection through a trade subscription, for example FSB. Do I still need this?
Trade-body cover is usually limited and not as wide-ranging as our service. More importantly, such policies typically do not pay our fees to look after you – they bring in an outside consultant who does not know you, your practice, or your tax history. Our service means your defence stays with the team who already prepares your accounts.
How much could a tax enquiry cost me in professional fees?
The questions HMRC asks are usually very detailed and time-consuming to answer. For a straightforward enquiry, professional fees can reach £2,000 to £5,000. For anything more complex, significantly more. These costs are not covered by the standard annual fees you already pay us for routine accountancy work.
Is there anything I can do for peace of mind?
Yes – subscribe to our Tax Enquiry and Investigation Service. For £31.33 per month as a standalone subscription, or included at no extra cost inside our Associate Comprehensive and Limited Company Comprehensive accounts packages, you are protected for the work and costs of defending you in the event of a tax enquiry by HMRC.
How much does the cover cost?
£31.33 per month standalone (VAT treatment to be confirmed with your accountant). The service is included at no additional charge if you are on either our Associate Comprehensive or Limited Company Comprehensive accounts packages. If you are on a Basic or Standard package and want to add cover, speak to your dedicated accountant – we can discuss upgrading the package or arranging standalone cover, whichever fits your situation.
What is the Tax Investigation Service?
It is a service set up by Samera, backed by an insurance policy we hold in our own name with a specialist tax-enquiry insurer. It protects our clients against the cost of professional fees if they suffer a tax enquiry. When you subscribe, we can claim our fees incurred defending you under that policy, up to £125,000 per claim.
What are the main benefits to subscribing clients?
Four core benefits: (1) we defend you if and when you are selected for an HMRC enquiry; (2) the high professional fees for that defence are covered by our insurance policy; (3) you are not under pressure to accept unreasonable HMRC tax charges because you are worried about fees; and (4) you get free access to a tax/VAT advice helpline and a 24/7 business legal helpline staffed by barristers and solicitors.
What is protected by the business fee?
To make protection straightforward, the business fee covers enquiries into the tax returns of directors, partners, their spouses and company secretaries – provided we prepare those tax returns. However, where the individual has gross rental income of £50,000+ per annum as a landlord, or self-employment income outside the main business, a separate Business Client fee is payable.
What is not protected by the service?
Outstanding taxes, penalties, interest or other amounts due to HMRC; defence in criminal prosecution or serious fraud cases; pre-existing enquiries or enquiries where returns were submitted more than 90 days late; tax avoidance schemes; and fees incurred without the insurer’s prior written consent or above the agreed hourly rates.
Get protected before HMRC come calling – not after
The cost of subscribing is a fraction of what defending a single enquiry typically costs – £31.33 per month standalone, or included with our Comprehensive accounts packages. Book a free 30-minute call and we will tell you whether this cover makes sense for your situation and which option fits best.
