We will apply our anti-fraud software to your Xero tenancy on your behalf. Once it is active you will benefit from continuous fraud analysis, with email alerts automatically generated when issues are identified.
How it works
Our software platform performs automated checks across your Xero profile to trigger alerts relating to supplier or customer fraud risk, invoice legitimacy, payment anomalies, and indications of corruption.
Our protection is built upon three key principles of fraud resilience:
Protect
Stop it before it happens.
Identify
Find it fast to limit the impact.
Deter
Deter people from committing it.
What to Expect
Our fraud analytics tool integrates with Xero to analyse financial data, focusing on identifying payment anomalies, supplier and customer fraud risks, and general fraud governance issues. This tool monitors transactions and data to detect unusual patterns, assess supplier and customer characteristics using open source data for signs of fraud or wrongdoing, and evaluates internal controls for potential governance issues.
Data privacy and security are prioritised, with financial data encrypted during analysis and storage, and access restricted to authorised personnel. Clients are responsible for ensuring accurate data input into Xero, reviewing flagged risks, and implementing recommended governance practices to mitigate fraud risks.
Practice ownership brings a different set of financial responsibilities
The moment you own a practice, the financial complexity increases significantly. You are no longer managing one income stream and a self-assessment return. You have payroll to run, corporation tax to plan for, VAT to manage across exempt and taxable treatments, associate pay to calculate each month, and management accounts that should be telling you something useful about how the business is performing.
This is one part of our full dental accountancy service – the package for dentists who own a practice, whether you operate as a sole trader or through a limited company.
Most practice owners we speak to are getting the basics done – accounts filed, tax paid – but not much more than that. Reports are late, tax planning is reactive, and there is no real visibility on whether the practice is performing as well as it should. Often this is not their accountant’s fault – it is simply that most accountants do not understand dental practice finances well enough to know what good looks like.
Samera has worked with practice owners since 2002. We understand NHS contracts, associate splits, mixed VAT and the specific financial decisions that come up at each stage of ownership. We also own The Neem Tree Dental Group – which means the advice we give comes from direct experience of the challenges you face, not just the numbers.
What we handle
What should a dental practice accountant actually do for you?
More than most practice owners realise they are getting. The honest truth is that a lot of dental practices have an accountant who is primarily reactive – filing what happened last year rather than helping you understand what is happening now or shaping what happens next. If your accountant contacts you once a year around your accounts deadline, that is compliance. It is not advice. The difference between the two shows up in your tax bill, your profitability and your ability to make informed decisions about the practice.
Annual accounts and corporation tax – prepared accurately and filed on time. We make sure you are not paying more than you need to.
Management accounts – a clear picture of your revenue, costs and profit each month so you can make decisions based on current numbers, not last year’s figures.
Payroll and pensions – accurate payroll for all staff, pension compliance and PAYE managed on your behalf.
Associate pay calculation – monthly associate pay calculated correctly, including UDA adjustments and any clawback provisions in the associate agreement.
VAT – dental practices have a mixed VAT position across exempt NHS and private treatment and any taxable work such as cosmetics. We manage this correctly.
Tax planning – corporation tax, dividend strategy, capital allowances and pension contributions planned in advance rather than managed after the fact. For a full breakdown of the tax planning strategies available to practice owners, see our tax planning for dentists page.
Making Tax Digital – Xero setup and quarterly MTD filing handled on your behalf.
HMRC correspondence – any queries, investigations or letters handled directly by our team.
Dedicated dental accountant – one named contact who knows your practice, not a different person every time you call.
Why Samera
We own a dental practice. That changes the quality of the advice.
We own dental practices
We built, own and operate The Neem Tree Dental Group. When we advise on practice finances, it comes from direct experience of the decisions you are facing – not just the theory of running a dental business.
Fellow of the ICAEW
Arun Mehra FCA holds the most senior tier of UK chartered accountancy. The accounts team is qualified and trained specifically in dental sector work.
Dentistry only
We do not serve retail, construction or hospitality. NHS contracts, mixed VAT, associate agreements and CQC compliance are what we work with every day.
Management accounts that mean something
We report against dental-specific KPIs – chair utilisation, revenue per UDA, cost of associate pay as a proportion of revenue. Numbers a general accountant would not know to track.
Packages
Choose the level of support that fits your practice
All packages are fixed fee plus VAT. Start at the level that suits you now and move up as the practice grows.
Dental Practice
Kick-Start (Basic)
From £500/month + VAT
Ideal for start-up or newly established dental practices that need an essential financial setup and compliance.
Optional add-ons – available on Kick-Start and Grow
Operational
Monthly management accounts (Kick-Start only)
Supplier payment run (Kick-Start only)
Associate pay calculation
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 report
Cash flow analysis (actual vs projected + 12-month forecast)
NHS UDA analysis and planning
Profit per clinician report
Exit and succession planning advisory
Cost benchmarking and overhead analysis
Financial training (workshops or 1:1)
Not sure which package is right for your practice? Book a free 30-minute call and we will recommend the right starting point based on your practice size, current setup and what you are trying to achieve.
Coming soon
Samera AI add-ons
We are building AI-powered tools to give practice owners live visibility of their financial performance – EBITDA tracking, real-time tax liability, cash flow forecasting and profit per clinician. Add-on packages will be available through samera.ai – join the waitlist to be first to know.
Up and running within two weeks – including the handover
Book a free call – A 30-minute conversation with our accounts team. We will ask about your practice, your current setup and what is not working.
We handle the handover – If you are switching from another accountant, we manage the transfer. We contact your previous accountant, request the relevant records and make the switch as straightforward as possible.
We set up your systems – We get your Xero environment configured correctly for a dental practice – with the right chart of accounts, tracking categories and reporting structure for your specific setup.
Ongoing support from there – Management accounts, payroll, associate pay, VAT and tax planning – all handled on a rolling basis. We flag issues and opportunities as they arise rather than waiting for year end.
Who this is for
We work with practice owners at every stage
Whether you have just bought your first practice or have been running one for years and feel like your current accountant is not keeping up, our team has seen the situation before.
First-time practice owners
Established practice owners
NHS practices
Private practices
Mixed NHS and private
Squat practices
Acquired practices
Practices preparing for sale
Practice owners considering expansion
Client reviews
What practice owners say about working with Samera
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
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
Who you’ll work with
Speak to the practice owners team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Six steps to managing the finances and accounting of your dental practice effectively.
Frequently asked questions
Dental practice owner accounts FAQs
How much does an accountant cost for a dental practice?
Our practice owner packages start from £500 per month plus VAT for Kick-Start, rising to £650 for Grow and £950 for Expand. All fees are fixed and agreed upfront – no hourly rates or unexpected bills. Book a free call and we will give you a specific recommendation based on your practice size and what you need.
What is the difference between a dental accountant and a general accountant for a practice owner?
A general accountant will file your accounts and corporation tax return. A dental specialist will also understand NHS contract income, mixed VAT across exempt and taxable treatments, associate pay structures, CQC costs and the sector-specific benchmarks that tell you whether your practice is performing well. That depth of knowledge directly affects the quality of the advice you receive.
I already have an accountant – is it worth switching?
If your current accountant does not specialise in dentistry, there is a reasonable chance you are missing out on proactive tax planning, getting management accounts that are too late to act on, or not getting the benchmarking insight that comes from working with hundreds of practices. Book a free review of your current setup and we will give you an honest view.
Do I need management accounts for my dental practice?
If you are making decisions about staffing, equipment or pricing based on your year-end accounts, you are working with information that could be up to 18 months old. Monthly management accounts give you current data so you can act on what is actually happening in the practice rather than what happened last year.
Can Samera help if I am thinking about selling my practice?
Yes. Exit planning is included in the Expand package and available as an add-on on other tiers. We work with practice owners on the financial preparation for a sale – normalising accounts for a buyer, advising on Business Asset Disposal Relief and making sure the practice valuation reflects the work you have put in. Starting this process 12 to 24 months before you want to sell gives you the best outcome.
How long does it take to switch my practice accounts to Samera?
Most transitions are completed within two weeks. We contact your existing accountant, request the relevant records and get your Xero environment set up correctly before we start. Most practice owners find it takes less effort than they expected.
Speak to an accountant who actually understands running a dental practice
Book a free 30-minute call with Natasha or the team. We will look at your current setup, tell you what we would do differently 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.
The tax pendulum continues to move for associate dentists. HMRC have announced that from April 2023 they will withdraw the paragraph in their guidance which mentions the BDA and DPA standard associate agreement.
What do the changes in IR35 mean for associate dentists and practice owners?
Up until recently, associate dentists were given a blanket concession by HMRC that allows them to be treated as self-employed for tax purposes.
This has allowed associates to process their income for tax purposes as trading income, as opposed to employment income.
Starting from April 2023, however, dental practices will be required to use the CEST (Check Employment Status for Tax) test to determine the tax status of all of their dental associates under contract.
If a dental practice is found to be treating an associate as self-employment, when in fact they act as an employee, they will be liable to additional tax.
What this means for dentists is that you will now need to determine your employment status (self-employed or employee of the practice) and act accordingly in your day-to-day business.
If you process your tax as a sole trader or limited company, when in fact you are an employee of the practice, you will be subject to added tax.
This will impact both the associate dentist and also the dental practice employing the dentist.
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.
Five stars
What is IR35?
IR35 is intended to combat employment tax avoiders who process their tax as though they were sole traders or limited companies, and not in fact employees.
IR35 is used to establish your employment status; whether you are self-employed, an employee of a limited company or both. It is usually the responsibility of the dental practice for which you work to determine your employment status and process both your tax and their accounts accordingly.
Previously, NHS dental practices had to pay additional tax if one of their staff was hired via a limited company but in fact operates as an employee. Since 2021, this has also applied to larger private practices.
As detailed above, from April 2023, HMRC have announced that they will be removing dental associates’ exemption from IR35 rules.
This means that dental practices will need to calculate their clinical staff’s employment status via the UK Government’s employment status test.
How you operate in the dental practice which employs you will factor into whether you are a sole-trader or an employee.
Self employed dental associates act as either sole-traders or a limited company and process their own accounts and tax. They usually rent the surgery, equipment and consumables from the dental practice in which they work.
These are some of the things that distinguish employed and self-employed dental associates:
Self-employed dental associates have clinical independence to choose their own treatments, plans and procedures.
Self-employed dental associates have a say in their chosen work hours.
Self-employed dental associates must be able to provide a locum substitute in their place should they be unable to work
Self-employed dental associates can set their own prices and provide additional private work.
Self-employed dental associates are not paid holiday pay.
Self-employed dental associates have professional indemnity insurance cover.
Self-employed dental associates pay for equipment maintenance out of their own pocket.
Determining your IR35 employment status
If you are a dental practice owner or a dental associate unsure of how the IR35 rule changes affect you, we can perform an IR35 review of your practice and contracts to determine the status of yourself or your employees.
We can review your contracts thoroughly, figure out the correct employment status and help process the accounts and tax to reduce your bill.
Our specialist dental accountants and tax experts are perfectly placed to help make sure your status is correct and you’re paying the correct tax.
As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.
Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.
To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.
For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.
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.
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.
A dental practice finance broker that works for you, not the bank
Most dentists raising finance approach their existing bank first. That bank has one product to offer – their own. They have no incentive to tell you a better deal exists elsewhere, and in most cases they would not know if it did.
Samera Finance is an independent commercial finance broker. We are not tied to any lender. When you bring us a deal, we take it to the whole market – high street banks, specialist healthcare lenders and alternative finance providers – and come back with the strongest terms available. You decide which offer to take.
Free apart from squat fit-out loans
Every brokerage service is free to you – lenders pay us a commission on completion of acquisitions, refinancing, asset finance, property finance, tax loans and the freehold loan on a squat practice start-up. The only fee-bearing service is the fit-out loan on a squat start-up (2% of the funded amount, minimum £3,500), reflecting the additional work involved in structuring a blended squat application. A squat typically involves two loans – one for the freehold, one for the fit-out – and only the fit-out loan carries a fee.
Who we work with
UK dentists at every stage
From associates buying their first practice through to established groups acquiring their next site, we structure finance to match where you are now and where you are trying to get to.
Associates buying in
First practice acquisitions, partnership buy-ins, equity stakes. Lenders assess associate applications differently to standard acquisitions and the structure of the application matters.
First-time buyers
Acquisition finance up to 100% LTV for the right deal. We model the goodwill and freehold split, package the application and negotiate the terms on your behalf.
Squat practice founders
Start-up finance covering premises, fit-out, equipment, staffing and working capital. Typically 70-80% of total start-up costs, structured as a blended package.
Practice owners and groups
Refinancing, freehold purchases, asset finance, mergers and group acquisitions. Including HoldCo/PropCo structures and split-funded transactions across multiple facilities.
What we arrange
Every type of finance a UK dental business needs
Acquisition finance
For practice purchases from first-time buyers through to multi-site group acquisitions. Typically 70-100% LTV depending on accounts and applicant strength.
Commercial mortgages for the freehold of practice premises. Typically repayable over 15-25 years. Including PropCo structures for tax-efficient ownership.
Chairs, scanners, CBCT machines and other equipment. Spread the cost over a repayment term rather than draining working capital. Often arranged within days.
Finance for the full start-up package – premises, fit-out, equipment, staffing and working capital – structured as a blended commercial loan and asset finance facility.
A quick look at the range of deals we’ve placed for UK dentists. Numbers, sectors 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
£1,100,000
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.
Detailed case studies
The tombstones above are a snapshot. Below are the deals where the structure or negotiation is worth telling in more detail.
Every case below is a real Samera transaction. Numbers, lenders and structures are accurate. Client names withheld for confidentiality.
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.
Our process
From enquiry to funded – in 5 steps
Free consultation – A no-obligation call to understand what you are looking to finance and what you could realistically borrow. We tell you honestly whether the deal is fundable before you spend any time on paperwork.
Application started online – Secure form covering the key details about you and the practice. Enough to let us start sourcing the right options without a 50-page document upfront.
Paperwork gathered – We send a clear checklist of exactly what lenders need – typically accounts, bank statements, ID and practice information. We chase nothing you don’t need.
Application packaged and submitted – We handle all lender communication. Application written to each lender’s specific criteria, terms negotiated on your behalf, no direct dealing with banks required from you.
Offers compared – you choose – We come back with the strongest available offers from across the market. You decide which one fits. We advise through completion.
Repayment calculator
Estimate your monthly repayments
Adjust the sliders to see the approximate cost of a dental practice loan based on your borrowing amount, term length and interest rate.
Amount
Term
Interest Rate
2.5%
Monthly Repayments:
£0
Total Cost:
£0
*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 terms vary by lender, applicant strength and security. Book a consultation for a market-based estimate.
Who you’ll work with
Speak to the dental finance broker team
Book a free, no-obligation call directly with the team member whose work matches what you need.
We approach high street banks, specialist healthcare lenders and alternative finance providers – whichever combination produces the strongest result for your deal. Some of the lenders we regularly place finance with:
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 Patel – 5 Stars
… originally recommended by a close friend for commercial finance but 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. No question was too silly and he was available around the clock. Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase…
Mayoor Patel – 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
Brilliant Team – Both my wife and I were new to the Dental Market, the support we received … was simply amazing. He understand your needs based on a consultative approach, craft a solution in accordance to the needs which is quite rare to see. I have no hesitation in recommending … Samera as a go to place for squat Dental Finance.
Joey Desai – 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
… 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
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 …
No. Samera Finance is an FCA-authorised commercial finance broker (FRN 757431), not a lender. We use our market relationships to find the best available terms across UK lenders and negotiate on your behalf. We are also a NACFB member.
Is there a fee for your service?
For practice acquisitions, refinancing, asset finance, property finance, tax loans and the freehold loan on a squat practice start-up there is no fee to you – we are paid by the lender on completion. The only fee-bearing service is the fit-out loan on a squat start-up – we charge 2% of the funded amount with a minimum of £3,500, reflecting the additional work involved in structuring a blended squat facility. A squat typically involves two loans (freehold + fit-out) and only the fit-out loan carries a fee. We will always tell you what we are being paid and confirm it in writing before you sign anything.
How much can I borrow?
It depends on the deal. For practice acquisitions with strong accounts and a credible applicant, lenders typically fund 70-100% of purchase price. For squat start-ups, 70-80% of total setup costs is normal. Asset finance can cover the full equipment cost. Book a free consultation and we will tell you what your realistic borrowing capacity is before you spend time applying.
How long does it take to complete?
Asset finance can be arranged within days. Acquisition finance typically takes 4-8 weeks from application to drawdown depending on documentation speed and lender responsiveness. Refinancing varies based on security transfer requirements. We manage timelines and chase lenders so you are not held up by avoidable delays.
What if I have been declined before?
A previous rejection does not prevent you from applying again. The most common cause of a rejection is approaching the wrong lender, or the application not being structured properly. 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.
Can a dental associate get a practice loan?
Yes. Associates can access finance for buy-ins, full acquisitions, squat start-ups and equipment. Lenders assess associate applications based on clinical track record, earnings history and the strength of the business plan – the structure of the application matters more than you might expect. We have placed many first-practice deals for associates over the last 20+ years.
Should I refinance my existing loan?
If your existing loan is more than two years old, it is worth reviewing. Rates, lender appetite and your own practice performance all change over time. Refinancing can reduce monthly repayments, lower total interest cost or release equity for reinvestment. We will tell you honestly whether the numbers stack up after factoring in moving costs – if they don’t, we will say so.
Do I need a deposit to buy a practice?
Not always. Some lenders fund up to 100% LTV for a well-structured acquisition with strong accounts and a credible applicant. Most lenders that offer 100% finance apply stricter criteria, so the application has to be packaged carefully. Having a personal contribution generally strengthens the application and may improve the interest rate.
What’s the difference between using a broker and going directly to a bank?
Going direct, you get one product from one lender. Through a broker, you see what the whole market offers and you have someone negotiating terms on your behalf who knows what other lenders would do. See our guide to using a commercial finance broker for the full breakdown.
Speak to a dental finance specialist
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 pay more for the same consumables, equipment and overheads than corporate dental groups do. The corporates negotiate at volume. You negotiate at one. That gap costs the average independent practice tens of thousands a year in margin.
The Samera Alliance closes it. We bring independent dentists together as one buying group, then negotiate pre-agreed discount terms with the suppliers and service partners that practices use every day. Members access those terms by signing up – free – and buying direct from each supplier with their profile registered to the Alliance.
1
Join the Samera Alliance for free
Sign up in a few minutes. No fee, no contract, no minimum spend, no obligation.
2
Save money on consumables, equipment and overheads
Buy direct from our supplier partners at pre-negotiated Alliance-member pricing.
3
Grow your practice value
Every £1 you save adds approximately £6 to your practice’s resale value at a 6x EBITDA multiple.
What we do: We’ve already negotiated discount terms with 15+ leading dental suppliers and service partners. Your job is just to use them.
What we don’t do: We don’t negotiate individual deals for individual members or place orders for you. The discount is structural – it’s already there in the supplier’s Alliance-member pricing when you buy direct.
Part of Samera Growth Advisory
The Samera Alliance is one of the specialist services that sit inside Samera Growth Advisory. Most members join for free as a standalone benefit. For Tier 2-4 retainer clients, Alliance membership is pulled into the wider monthly conversation about cost base, margin and EBITDA.
Benefits
What you’ll save on as an Alliance member
Buying Group membership unlocks pre-negotiated pricing across consumables, equipment, repairs, compliance and overheads – everything an independent UK practice actually pays for.
The supplier numbers
27,000+ consumable products. 16+ leading dental supplier and service partner brands. The same suppliers the corporate dental groups buy from – at the pricing terms an independent practice on its own can’t unlock.
The Alliance is large enough to be treated as a corporate-scale buyer. Members access the corporate-scale pricing without having to BE a corporate.
The savings story
Alliance members report savings of 6-10% per month on consumables and equipment, with larger percentage savings on overheads, compliance and insurance (where individual practices have less price-comparison power).
For a mid-sized practice spending £100,000 a year on consumables, 6-10% is £6,000-£10,000 of recurring annual saving. At a 6x EBITDA multiple, that adds £36,000-£60,000 to your practice’s resale value while continuing to put cash in your pocket every month.
The how
Sign up in a few minutes. Your profile is registered to the Alliance. You buy direct from each supplier through their normal ordering process – the supplier applies Alliance-member pricing automatically.
No middleman. No order minimums. No commitment. No fee to you, ever.
Everything Alliance pricing covers
Consumables
Equipment
Aesthetics range
Equipment service and repair
CQC compliance
HR and health and safety
Insurance and indemnity
Energy and utilities
Waste management
IT and software
Legal
Patient plans and finance
Samera Alliance Partners
15+ trusted dental industry partners
The Samera Alliance has partnered with leading UK dental consumables manufacturers and service providers to deliver pre-negotiated member pricing across every category of practice spend.
Wrights
Wrights partner with Top Leading Brands and Suppliers to offer unrivalled solutions for your laboratory and dental practice. In addition, we manufacture alginate, teeth and denture base from our facilities both here and abroad.
Densura
Densura is a bespoke scheme that offers professional indemnity, public/products liability & legal expenses insurance coverage for GDC and criminal prosecutions. Dentists could pay a premium, which is up to 40% less than that available elsewhere.
Technocure
Technocures mission is to provide high-quality and cost-effective IT services that meet our customers’ needs. They manage and support all our IT service solutions using cutting-edge technology. With the utmost quality and consistency, we make technology an asset for our clients through unique, individualised solutions.
Dental Compliance Made Easier
Dental Compliance Made Easier will support your practice on a CQC compliance capacity and will ensure all your processes and systems are developed in line with CQC regulations.
Software 4 Dentists
These days, patients expect to be able to do virtually anything online, so why should booking an appointment with their dentist be any different? Present a booking system, customised with your practice’s own logo and welcome messages. Empower your patients to book and manage their dental appointments online.
Croner
Our award-winning HR and health & safety services free you from workforce admin and help keep you on the right side of the law. So with Croner, you get more time to focus on what you’re best at—growing your business.
Scan Club
The award-winning Digital Dental Academy team are delighted to welcome you to Scan Club, the most cost-effective way for all Dentists to go digital.
Lumenis
With over 50 years of excellence in the industry, Lumenis is a pioneer in the field of aesthetic medicine and was the first to introduce many technologies in the field, such as Intense Pulsed Light (IPL) and CO2 laser skin resurfacing.
DB Dental Equipment
Dental Equipment Ltd. is an independent family-run company that specialises in the sales, maintenance and installation of all dental equipment for practices throughout the UK.
Rudlings Solicitors
At Rudlings, we supply specialist advice to Dentists & other Healthcare professionals.
Albus Environmental
Albus Environmental a sustainable clinical waste service.
Patient Plan Direct
We help hundreds of practices across the UK run their own practice-branded patient plans – and for significantly less cost in comparison to other plan providers such as Denplan by SimplyHealth Professionals, Practice Plan and DPAS.
Finance 4 Patients
Practices that offer flexible payment options show an average increase in appointments of 25%, leading to an increase in revenue and higher spending per visit. Patients feel much more comfortable going ahead with treatments when they don’t have to pay a large lump sum upfront.
Dental Insurance Services
Dental Insurance Services have been meeting the insurance needs of Dentists for over 30 years. We pride ourselves in the level and quality of service we provide to our clients.
Clover Dental
Clover Dental provides full-service dental project management from conception to completion. We cover all aspects of establishing and running a dental practice from the initial planning, build and fit-out to the procurement of equipment, hiring staff, and marketing.
Flow Water Hygiene Services
Flow Water Hygiene is an independent Legionella Risk Assessment company specialising in helping Dental Practices with their Legionella and Water Hygiene Compliance.
The Alliance partner network grows regularly. Once you’ve joined, you’ll see the full current directory and new partner additions inside the member area.
Become a partner – If you’re a dental supplier or service provider interested in joining the Alliance network.
Practice value impact
Every £1 you save adds £6 to your practice value
Saving money in your practice does two things at once. It puts cash in your pocket every month – and it raises the value of your business by approximately six times that amount. Here’s the maths.
UK dental practices typically sell at a multiple of 4-7x EBITDA. EBITDA is your annual operating profit before interest, tax, depreciation and amortisation. Every pound of recurring saving in your cost base flows straight to EBITDA – and the buyer values that saving at the EBITDA multiple they’re paying for the practice.
At a 6x EBITDA multiple (the broad market average for a well-prepared dental practice), every £1 you save annually is worth £6 in additional sale price.
Annual recurring saving
EBITDA uplift
Practice value uplift (at 6x)
£1
£1
£6
£1,000
£1,000
£6,000
£10,000
£10,000
£60,000
£25,000
£25,000
£150,000
£50,000
£50,000
£300,000
A typical Alliance member saves 6-10% per month on their consumables and supplies bill alone – not counting equipment, repairs and overheads. For a mid-sized practice with £100,000 of annual consumables spend, that is £6,000 to £10,000 of recurring annual saving. At a 6x EBITDA multiple, that adds £36,000 to £60,000 to the practice’s sale value – and it costs you nothing.
This is why we don’t charge for Alliance membership. The maths only works if you actually use it.
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.
Practice wealth calculator
See what saving money on consumables could be worth to you
Use the interactive calculator below to see how Alliance-member savings translate into practice value. Move the sliders to match your practice’s numbers.
Join now for free – to start saving on your consumables and grow your practice value.
Frequently asked questions
What is the Samera Alliance?
The Samera Alliance is our growing network of UK dentists, practices and leading industry suppliers. The Dental Buying Group is the part of the Alliance that lets you save money – pre-negotiated discounted pricing on consumables, equipment, repairs and overheads. The Alliance is free to join. There’s no catch, no membership fee and no minimum spend.
Why does the Buying Group exist?
To give independent dental practices the same buying power as the corporate dental groups. The corporates negotiate at volume. Independent practices negotiate at one. The Alliance closes the gap by aggregating independent dentists into one buying group – which is large enough to negotiate the same pricing terms the corporates get.
What can I purchase through the Buying Group?
Over 27,000 consumable products, specialist equipment (orthodontic, surgical, endodontic, loupes, oral hygiene), digital products and practice software, aesthetics range (fillers, toxins, peels, cosmeceuticals), equipment service and repair, plus access to overhead and compliance partners covering CQC compliance, HR, insurance, utilities, IT, waste management, water hygiene, patient plans, patient finance and legal services.
How do I join?
Click “Join now for free” anywhere on this page. The signup takes a few minutes. Once you’re a registered Alliance member, you’ll see the full partner directory and the exclusive Alliance-member pricing each partner offers.
Do I need to be a Samera accountancy client to join?
No. The Samera Alliance is open to any UK dentist or dental practice that wants to save money and grow their profits. That said, if you are an existing accountancy or practice startup client, let us know – we offer an introductory benefit for existing clients.
How much does it cost?
Nothing. The Samera Alliance Dental Buying Group is free for UK dentists to join. There’s no membership fee, no minimum spend, no contract. You get access to cheaper consumables, equipment and overheads at zero cost to you.
Do you place the orders for me?
No. You buy direct from each supplier through their normal ordering process – the difference is that your profile is registered to the Samera Alliance, so the supplier applies the pre-negotiated Alliance-member pricing automatically.
How much will I save?
Discounts vary by product, supplier and category. Our members report average savings of 6-10% per month on consumables and equipment. Repairs, maintenance and overheads typically deliver larger percentage savings, since these categories are less price-competitive at the individual-practice level.
Why does this matter for my practice’s value?
Dental practices sell at an EBITDA multiple – typically 4-7x EBITDA. Every £1 you save annually flows to EBITDA, which means a buyer values that saving at the EBITDA multiple they’re paying. At a 6x multiple, every £1 of annual saving adds £6 to your practice’s resale value. Save £10,000 a year on consumables and you’ve added £60,000 to your sale price – while continuing to enjoy the £10,000 cash saving each year you operate.
Free to join. Free to use. Worth six times its weight at exit.
The Samera Alliance Dental Buying Group is free for UK dentists. No membership fee, no minimum spend, no obligation. Join today and start saving on your consumables, equipment, repairs and overheads.
Free to join. No commitment. No catch. The Alliance grows on supplier-side relationships – membership is and always will be free for UK dentists.
Related services
Financing equipment? Save twice.
When you finance new dental equipment, joining the Alliance can change the maths. If the asset you’re financing comes through a partner supplier at Alliance-member pricing, the price the lender finances is the discounted price. That cuts both the monthly repayment and the total interest you pay across the term – on top of the kit itself being cheaper.
Whole-of-market commercial finance brokerage. The parent of Asset Finance and the natural next step if you’re financing anything bigger – acquisitions, refinancing, property.
The other side of margin. Buying Group cuts your cost base; Fee Review raises your treatment pricing. Both flow to EBITDA. Both compound at the same 6x multiple.
As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.
Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.
To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.
For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.
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 Accountancy Senior Manager. 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.
Samera is a Xero Gold Partner firm with an extensive set of clients using Xero, the leading cloud accounting platform.
Bookkeeping Support Services for Dentists
Our team of expert bookkeepers are accurate, swift and experienced in bookkeeping and preparing management information for our clients on a timely basis. We deal with all sizes of dental practices and use the latest technology available to ensure accuracy and speed while keeping costs low.
Xero Cloud Accounting for Dentists
Samera is a Xero Partner firm with an extensive set of clients using Xero.
As a leading Xero Partner for Dentists, Samera can offer:
Management accounts
Processing payments and receipts
Supplier payments
Payroll
Credit control and debt collection
Helping you better understand your 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. Thank you.
Five stars
Cloud Accounting Benefits for Dentists
Collaborate in the cloud
Bringing more heads to your books is easy with Xero. Just give us access and we’ll log in, look at your numbers and give you advice.
Reconcile from anywhere
Xero receives your bank statements automatically via a secure connection, making it a breeze to reconcile and gain a complete and up-to-date snapshot of your business.
Mobile access
Access accounts, check balances, upload receipts and invoice customers from your smartphone or tablet with Xero’s iPhone or Android app.
Automating your Bookkeeping
For further information about Xero, or to discuss how Samera Chartered Accountants can assist, please get in touch or contact us via our online form.
As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.
Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.
To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.
For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.
Winning an NHS Dental Tender can be a very daunting and complex process. It takes patience, experience and investment to ensure you have the best chance of winning an NHS Dental tender.
Over the years we have been commissioned by Dental and Orthodontic Practices to provide professional support to their practices during the tendering process. We have worked with practices in preparing tender submissions for General Dental, Orthodontic and Specialist Services (e.g. Minor Oral Surgery) for existing and new services.
When commissioning NHS services for a large geographical area, an NHS England Commissioner will initially invite expressions of interest. Pre-qualifying questionnaires will seek to demonstrate how contractors are to provide quality services that offer value for money.
In addition, you will be expected to demonstrate within your tender submission, how you intend to deliver your Dental/Orthodontic/Specialist Dental service in line with best practice and also with reference to NHS England’s approved national policy documents.
When you enlist our expert services, you gain our team’s extensive experience, a fast turn-round of material and a focused, personalised approach that has made a difference for many dental and medical practices across the UK.
Over recent years, we have seen the demand for NHS Dental contracts grow. This has meant increased competition for UDA’s and the need for a business team to submit a winning tender.
Amazing and valuable resource for both our tender application and providing excellent advice on how to grow and expand our business which goes well beyond what was expected. The amount of work that goes into submitting a tender is not easily realised until going through the process and having [Samera] guide us throughout with the confidence required gave us the peace of mind that we submitted the very best tender possible.
Our team possess extensive experience in the whole NHS tendering process for dentists. In outline, we can help in the following areas:
Pre-Qualification Questionnaire (PQQ)
At this initial stage, the PQQ requires a series of questions from an organisation’s general information to financial information to management facilities for potential bidders to answer.
We can help you in this by providing the required information in the prescribed format.
Invitation to Tender (ITT).
If you are invited to tender, then you are required to submit your ITT document in full by a defined date. This is typically a time-consuming exercise which requires inputs from many sources. Our experience has shown that many dentists will not have the experience or knowledge of how to submit a formal tender.
As specialists in the Dental Sector, we have considerable knowledge about submitting ITT documents.
Dental Contract Award
At this stage, the selected applicant has to go through a long panel interview process against the counterpart (generally/normally 5). Also, such interviews can be more than 1 until the supplier is the convinced. We can help in preparation for such interviews to avoid the disappointments at this final stage.
Setting Up In Practice
After the contract award stage, the successful contract winner may need to set up the practice to commence the business/services.
We can help here by providing our valuable setting up a practice, full practice management and management accounting services at an additional cost.
Commencement / On-going services.
At this live business stage, we can monitor and assist in the business and financial performance of the practice on a regular (monthly) basis should you choose to use our Samera Finance Director services. In addition, we can help in the NHS contract renewal process.
We will help you through each stage of the NHS dental tenders process
From financial and business planning to understand the local population demographics, through pre-qualifying questionnaires and preparation of your tender submission bid. In addition, after your Practice has been shortlisted for an interview we will help you prepare for the final interview with the NHS England Area Team/Health Board.
Our experts have won general dental contracts, orthodontic contracts, oral surgery contracts to name just a few and have extensive experience to help dental and medical professionals win NHS tenders.
Our principal activity is assisting clients with submitting competitive and convincing pre-qualification questionnaires (PQQ’s) and invitation to tenders (ITT’s) for public and private sector contracts.
As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.
Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.
To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.
For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.
Tax planning is not the same as filing a tax return
Filing a return records what happened. Tax planning changes what happens. The difference between a dentist with a good accountant and one with a great one is rarely the accuracy of the filing – it is the advice that comes before the numbers are finalised.
Tax planning sits alongside our dental accountancy service – the proactive layer of advice that turns compliance into strategy.
Good tax planning for dentists means knowing when incorporation makes financial sense and when it does not. It means structuring pension contributions in a way that reduces your liability now and builds wealth long term. It means making sure every allowable expense is claimed, every relief is used, and every significant decision – buying equipment, extracting profit, planning a sale – is made with the tax consequences understood in advance.
Samera has worked exclusively with dentists since 2002. We own and run The Neem Tree Dental Group. The tax planning advice we give comes from direct experience of the decisions you are facing – not just the rules that govern them.
Part of our dental accountancy service
Tax planning is the proactive layer that sits inside our full dental accountancy service – the advice that runs alongside your accounts, payroll, VAT and corporation tax work rather than sitting separate from it. You can engage tax planning on its own, or as part of an ongoing accountancy package where it gets pulled into every major decision you make through the year.
Tax planning by audience
How much tax can a dentist actually save with proper planning?
Tax planning looks different for an associate than it does for a practice owner or a group director. The reliefs available, the decisions that matter most and the risks worth planning for are all different. Here is what good tax planning looks like at each stage.
For dental associates
Getting your tax right from the start
As a self-employed associate, you are taxed on your profits – which means the gap between what you earn and what you legitimately claim has a direct impact on your tax bill every year. Associates also face a key structural decision at some point: whether to continue as a sole trader or set up a limited company.
The tax planning priorities for associates are:
Claiming the full range of allowable expenses – GDC registration, indemnity, BDA membership, CPD, clinical clothing, instruments, home office costs
Pension contributions – the right contribution level reduces your tax bill now and builds long-term wealth
Incorporation timing – setting up a limited company too early can cost more in compliance than it saves in tax; too late and you leave savings on the table
Payment on account management – planning for January and July payments to avoid cash flow problems
Making Tax Digital compliance – from April 2026 for associates earning over £50,000
Practice ownership introduces a range of tax considerations that do not exist for associates. The most important decisions involve how you extract profit from the company, how you plan for the eventual sale of the practice, and how you make major purchases in the most tax-efficient way.
The tax planning priorities for practice owners are:
Dividend and salary structuring – the right mix of salary and dividends reduces both corporation tax and personal income tax
Capital allowances – equipment, fit-out and refurbishment can generate significant allowances that reduce your corporation tax bill
Pension contributions – employer contributions are deductible against corporation tax and are one of the most tax-efficient ways to extract profit
VAT planning – dental practices have a mixed VAT position; getting this right prevents costly errors
Business Asset Disposal Relief – planning from early in ownership ensures you qualify for the reduced CGT rate when you sell
Company restructuring – as the practice grows, the right holding structure can protect assets and create tax efficiencies
S455 reclaim process – if you have overdrawn director loan accounts, the reclaim process needs managing correctly
Running a dental group introduces a layer of tax complexity that requires a different approach entirely. Group relief, inter-company charges, holding company structures and exit planning all need to work together as part of a coherent strategy.
The tax planning priorities for dental groups are:
Group relief – losses in one entity can be offset against profits in another within the same group
Inter-company charges – management fees and recharges between entities need to be structured correctly to achieve the intended tax outcome
Holding company structure – the right structure protects assets, facilitates future acquisition and maximises the value retained on exit
Capital gains and inheritance tax planning – for group owners with significant equity, long-term planning matters
Exit structuring – Business Asset Disposal Relief, earn-out structures and the tax treatment of sale proceeds all need planning well in advance
EBITDA maximisation – the tax structure of the group directly affects the EBITDA figure a buyer will pay a multiple on
Capital gains tax CGT planning on practice sales, property and investments.
Inheritance tax Long-term planning to protect what you have built for the next generation.
Business Asset Disposal Relief Qualifying for the reduced CGT rate when you sell your practice or group.
Making Tax Digital Xero setup and quarterly MTD filing for associates and practice owners.
P11D and benefits in kind Company cars, private medical and other benefits reported correctly.
S455 reclaim Application and submission for overdrawn director loan account tax reclaims.
Trust and estate tax returns For dentists with trust structures or estate planning requirements.
Non-resident landlord returns Annual accounts and tax returns for non-resident landlords.
Making Tax Digital
Making Tax Digital is the change every dentist needs to act on now
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.
April 2026 – MTD for Income Tax begins for self-employed individuals and landlords with income above £50,000. Digital records and quarterly submissions become mandatory.
April 2027 – The threshold drops to £30,000, bringing most remaining associates into scope.
Following – MTD for Corporation Tax is expected to follow for limited companies, with the timetable still to be confirmed by HMRC.
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.
Tax advice that comes from experience, not just the rulebook
We own dental practices
Arun co-owns The Neem Tree Dental Group. The tax decisions we advise on – incorporation, profit extraction, exit planning – are decisions we have made ourselves.
Fellow of the ICAEW with a CTA pathway team
Arun Mehra FCA leads the team. Natasha is on the CTA pathway. Tax is not a sideline – it is core to what we do for every client.
Dentistry only
We do not advise on tax for retail, construction or hospitality. Every reliefs conversation, every incorporation review and every exit plan we run is for a dentist.
Proactive not reactive
We flag tax planning opportunities as they arise throughout the year – not just at the point of filing. Most of the savings come from decisions made before the year end, not after it.
Client reviews
I’ve had an outstanding experience with Samera, and I can’t recommend them enough! … 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.
EMRE, 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
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
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, Practice Owner – 5 Stars
Who you’ll work with
Speak to the tax planning team
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.
FAQs
How much tax can a dentist save with proper planning?
It varies significantly depending on your income, structure and what planning has already been done. Associates who have never had a specialist review their expenses often find claims they have been missing for years. Practice owners on a straightforward salary-only structure can frequently save thousands annually through a more efficient salary and dividend mix. The only way to get a specific answer is to book a review – we will tell you honestly what the opportunity looks like for your situation.
Should I set up a limited company as a dental associate?
Incorporation is not automatically the right answer for every associate. A limited company comes with additional compliance costs – accountancy fees, Companies House filings, potential payroll requirements – that need to be outweighed by the tax savings. The savings typically become meaningful once self-employment profits reach a certain level, but the exact point depends on your personal circumstances, expenses and plans. We review this with every associate client and give a specific recommendation based on your actual numbers.
What is the most tax-efficient way to extract profit from a dental practice?
For most practice owner companies, the most efficient approach is a combination of a modest salary set at the National Insurance threshold and dividends for the remainder of profit extraction. Employer pension contributions are also highly efficient as they reduce corporation tax and do not attract income tax or National Insurance. The right mix depends on your personal income tax position, the practice’s profit levels and your plans for the money – which is why this needs to be reviewed specifically for your situation rather than applied as a blanket rule.
What is Business Asset Disposal Relief and does it apply to dentists?
Business Asset Disposal Relief (previously Entrepreneurs’ Relief) reduces the Capital Gains Tax rate on qualifying business disposals. For dentists selling a practice or shares in a dental company, it can significantly reduce the tax on sale proceeds. To qualify, you need to have owned the shares for at least two years and met the relevant qualifying conditions throughout that period. Planning from early in ownership – not just at the point of sale – is important to make sure you qualify and that the relief is maximised.
What happens if HMRC opens an investigation into my dental practice?
HMRC investigations can be time-consuming and stressful even when your affairs are in order. Our team handles all correspondence with HMRC on your behalf and manages the investigation process from start to finish. Tax investigation cover – included in our Associate Comprehensive and Ltd Comprehensive packages and available as an add-on on others – covers the professional fees involved in defending an investigation.
Does Making Tax Digital affect dentists?
From April 2026, self-employed dentists and landlords with income above £50,000 must keep digital records and submit quarterly updates to HMRC using MTD-compatible software. The threshold drops to £30,000 in April 2027. For limited companies, MTD for corporation tax is expected to follow. Samera migrates all eligible clients to Xero and manages the quarterly submissions as part of their package.
Find out what better tax planning could mean for your finances
Book a free 30-minute call with Arun or Natasha. We will look at your current situation and give you an honest view of where the opportunities are.
Research and Development (R&D) tax credits are a form of tax relief offered by the UK Government aimed at fostering investment into new science and technology in varying industries. R&D tax credits are available to businesses who have invested in advancing research and development in their field.
To qualify, the project must seek to advance the science and technology of your company’s industry, i.e. dentistry.
Your project must:
look for an advance in science and technology
have had to overcome uncertainty
tried to overcome this uncertainty
could not be easily worked out by a professional in the field
If your practice has invested in a research and development project, you may be eligible for corporate tax reduction or a cash benefit.
19/20 was my first year with Samera and I wish I had come to them sooner! Thank you!!
Below are a list of examples of projects that could count towards Research and Development tax relief.
Projects aimed at improving clinical results and success rates
New bonding materials and processes
Research into different bone grafting techniques
Technological advances in 3D printing
Trials in decontamination
What R&D Tax Relief Is Available
Dental Practices tend to fall under the Small to Medium Enterprise (SME) category. As such, dental practices that have invested in R&D projects are eligible for the Small and medium sized enterprises (SME) R&D Relief.
SME R&D Tax Relief entitles companies to:
Deduct an extra 130% of their qualifying costs from their yearly profit – (with the usual 100% deduction this makes a 230% total deduction).
If the company is making a loss you can claim a tax credit worth up to 14.5% of the surrenderable loss.
Do I Qualify For R&D Tax Relief?
With the 31st July tax payment deadline approaching, now is the perfect time to find out whether you and your practice are eligible for Research and Development tax credits.
If your practice has invested in any R&D projects, or indeed if you plan on doing so in the near future, you may be entitled to tax relief.
Contact Samera now if you are unsure if your business qualifies, or if you need assistance in claiming your compensation.
Benefits of R&D Tax Relief – An Example
The example balance sheet below shows just how much in the way of savings you can make by claiming for R&D tax relief.
In this example, you can see that the owed corporation tax without an R&D tax credit would total £47,500.00. However, the same bill with an R&D tax credit claim woulds only total £22,800.00.
As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.
Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.
To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.
For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.
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
£31.33 per month 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
£31.33 per month (TBD – Chris to confirm VAT treatment)
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.
