Dental Practice Owner Archives

Accountants for Dental Practice Owners

Why it matters

Owning a dental practice brings a different set of financial responsibilities

Running a dental practice means managing the finances of a business, not just your own income and tax. You have payroll, corporation tax, mixed VAT, monthly associate pay and management accounts. You may also need to deal with NHS contract income, UDAs and private income.

A specialist dental practice accountant should understand how those areas fit together and how they affect the profitability and cash flow of the practice, not simply prepare year-end accounts.

Samera has worked with dental practice owners since 2002 and also owns and operates The Neem Tree Dental Group, so our advice is grounded in first-hand experience of running practices ourselves.

We work with:

First-time and established practice owners
NHS practices
Private practices
Mixed NHS and private practices
Newly bought or recently opened practices
Practices preparing for growth or eventual sale

Packages

Choose the level of support that fits your practice

All packages are fixed-fee plus VAT. Start with the level of support that suits your practice now and move up as your needs grow.

For newer practices

Kick-Start (Basic)

From £500/month + VAT

For start-up and newly established dental practices that need core accounting, reporting and compliance support.

Operational accountancy

Monthly bookkeeping
Quarterly management accounts (P&L, balance sheet)
Quarterly balance sheet reconciliations
Bookkeeping software and support
Tracking categories

Annual compliance

Annual financial statement
Corporation tax
Company secretarial (basic)
Personal tax return (1 director)

Tax planning

Basic tax estimation and planning
HMRC investigation cover

Client care

Dedicated dental practice accountant
Email and phone support
48-hour response time
Support with HMRC correspondence

Setup

Sector-specific chart of accounts

Samera Alliance

Access to Level 1 – Dental Buying Group

For established practices

Grow (Advanced)

From £650/month + VAT

For established dental practices that want more frequent reporting, stronger financial control and better visibility into performance.

Operational accountancy

Monthly bookkeeping
Monthly management accounts (upgraded from quarterly)
Monthly balance sheet reconciliations
Bookkeeping software and support
Tracking categories
Supplier payment run support

Annual compliance

Annual financial statement
Corporation tax
Company secretarial (basic)
Personal tax return (1 director)

Advanced reporting

Budget vs actuals
Variance and trend analysis

Tax planning

Basic tax estimation and planning
HMRC investigation cover

Client care

Dedicated dental practice accountant
Email and phone support
48-hour response time
Support with HMRC correspondence

Setup

Sector-specific chart of accounts
Initial system health check and data clean-up

Samera Alliance

Access to Level 1 – Dental Buying Group

Get in Touch

Optional add-ons – available on Kick-Start and Grow

Operational

Monthly management accounts (Kick-Start only)
Supplier payment run (Kick-Start only)
Making Tax Digital for Income Tax (where applicable)
Staff payroll and pension administration
Associate pay calculations
VAT returns and mixed VAT work
Standard financial ratio analysis
Sector-specific KPIs for dental practices
Advanced tax estimation and planning
Initial system health check and data clean-up (Kick-Start only)

Strategic

Virtual Finance Director (FD) services
Chair time revenue analysis
Treatment mix profitability review
Pricing benchmark analysis
Practice valuation support
Cash flow analysis and 12-month forecasting
NHS UDA analysis and planning
Profit per clinician reporting
Exit and succession planning
Cost benchmarking and overhead analysis
Financial training, workshops or 1-to-1

Run more than one practice? Our Dental Group accountancy packages are built specifically for multi-site businesses and more complex group structures.

Not sure which package is right for your practice? Book a free 30-minute call and we’ll recommend the best starting point based on your current setup, practice size and the level of support you need.

Who you’ll work with

Speak to our dental accountancy team

Book a free, no-obligation call directly with the team member whose work matches what you need.

Director of Operations – Accountancy and Tax

Accountancy and Tax for Practice Owners
Management accounts
Tax Saving Advice
Systems and automation

Book a call with Natasha

CEO & Founder

Practice ownership and growth
Financial strategy
Profit improvement
Fellow of ICAEW

Book a call with Arun

Client Service Manager · Payroll and Pensions Lead

Payroll Processing and PAYE Compliance
Workplace Pensions and Auto-Enrolment
HMRC Correspondence and Client Services
Accountancy Client Support

Book a free consultation

Get in touch

Other ways to reach us

Prefer not to book a call? You can also get in touch directly or send a message and we’ll get back to you.

Why Samera

Accountancy expertise informed by running dental practices ourselves

We own dental practices ourselves

Through The Neem Tree Dental Group, we deal with many of the same issues our clients face: staffing, associate pay, suppliers, pricing, overheads and day-to-day financial decisions. That first-hand experience helps us give advice that is grounded in how dental practices actually operate.

We help you run the practice

Year-end accounts tell you what happened. Good management accounts should help you understand what is happening now – where revenue is changing, where costs are rising and where profitability is being won or lost. We focus on giving you financial information you can actually use to run the practice.

We understand the numbers behind dentistry

We have specialised in dentistry since 2002. UDA performance and NHS contract income, private treatment, associate pay, payroll and laboratory costs all affect the financial performance of a dental practice. We understand how those areas fit together and what they mean for profitability, rather than treating your practice like a generic small business.

We support your next big move

Owning a practice rarely stands still. You may want to expand, buy another practice, invest in new equipment, refinance or eventually prepare for sale. Because Samera supports dentists with accountancy, finance, acquisitions, growth and practice sales, we can help you understand the financial impact of those decisions and plan for what comes next.

Samera is led by Arun Mehra FCA, is listed in the Institute of Chartered Accountants in England and Wales (ICAEW) directory and is a Xero Partner.

How it works

Switching your dental practice accounts to Samera

Changing accountants does not need to disrupt the running of your practice. We manage the handover and make sure your records, systems and upcoming deadlines are understood before we take over.

We review your current setup: We look at how your practice is structured, the accounting systems you use, your reporting needs and any services such as payroll, associate pay or VAT.
We contact your existing accountant: We arrange the professional handover directly and request the accounting records, tax information and other documents we need.
We get your accounts and systems set up: We review the information received, identify anything that needs attention and set up the bookkeeping, reporting and other services included in your package.
We take over the ongoing work: Once the handover is complete, your Samera team manages the accounts, tax and reporting covered by your package, with additional support available as your practice develops.

Client reviews

What our clients say about working with Samera

I am a dentist setting up my own private dental practice and Samera have been a great help as my accountants, giving lots of advice, especially in regards to all the complicated financial matters and tax … I have also attended the Samera ‘setting up a dental practice’ course and would definitely recommend this to friends and colleagues.

Imran, Dental practice owner – 5 Stars

Great team Honest valuable advice Sound knowledge of the dental Industry Thank you

J, Dentist – 5 Stars

Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K

Saijel, Dental practice owner – 5 Stars

Related services

Other ways Samera supports practice owners

Dental accountants

Samera’s full accountancy service, covering associates, practice owners and dental groups with specialist support across accounts, tax, reporting and financial management.

Tax planning for dental practices and groups

Compare Sole Trader, Partnership, and Limited Company structures for your dental practice. Learn how to minimise personal risk and maximise tax efficiency as you grow.

Payroll and pensions

Payroll, PAYE and workplace pension administration for dental practices, helping keep staff payments, HMRC reporting and pension obligations accurate and up to date.

Automated associate pay

Reduce spreadsheet work by automating associate pay calculations using practice-management and accounting data, including agreed pay rules, deductions and adjustments.

Making Tax Digital

Separate support with digital record keeping, Xero setup and quarterly MTD submissions for sole traders who fall within Making Tax Digital for Income Tax.

Tax investigation cover

Cover for professional accountancy fees if HMRC opens an enquiry or investigation, giving you access to support without an unexpected advisory bill.

Financial Due Diligence

Independent financial analysis when buying a dental practice, helping you understand the numbers, identify risks and challenge assumptions before you complete the deal.

Accountants for Dental Groups

Specialist accountancy for owners moving beyond a single practice, including multi-site reporting and more complex support for groups with multiple legal entities.

Beyond accountancy

Looking to grow your dental practice?

If your priorities go beyond day-to-day accountancy, Samera can also help with the financial decisions that come with growing, funding or preparing a practice for its next stage.

Clever Performance: see profitability, EBITDA and clinician performance more clearly.
Clever Pay: automate monthly associate pay and reduce spreadsheet work.
Clever Growth: identify missed revenue, outstanding treatment and unused capacity.
Growth Strategy Session: A focused review of your practice finances, performance and growth opportunities.
CFO & Growth Advisory: Ongoing financial and strategic support for owners looking to grow more deliberately.
Fee Review: Review your fees, margins and pricing to identify where profitability can improve.
Cash Flow Forecasting: Understand future cash requirements and plan for investment, growth and tax.
Dental Practice Finance: Funding support for acquisitions, equipment, refurbishments and expansion.
Dental Practice Valuations: Understand what your practice is worth and what could increase its value.

Guides to dental practice accounts and tax

Taxes for Dental Practice Owners: Corporation Tax, VAT, and Capital Allowances

Corporation Tax, the director’s loan account, VAT exemption, and capital allowances – the tax obligations that come with running a dental practice as a limited company.

Sole Trader, Partnership, or Limited Company: Choosing the Right Structure for Your Dental Practice

Compare Sole Trader, Partnership, and Limited Company structures for your dental practice. Learn how to minimise personal risk and maximise tax efficiency as you grow.

Payroll, Pensions and Staff Compliance for Dental Practices

PAYE, RTI, NHS pensions, auto-enrolment, and IR35 – the compliance obligations that come with employing staff and associates in a dental practice.

The Most Common Accounting and Tax Mistakes Dentists Make

Poor record-keeping, missed deadlines, mixed finances, wrong employment status – the 11 accounting and tax mistakes that cost UK dental practices the most.

Check out more dental accounting guides, articles and webinars in our Learning Center.

Frequently asked questions

Dental practice owner accounts FAQs

How much does an accountant cost for a dental practice?

Samera’s Kick-Start package starts from £500/month + VAT and the Grow package from £650/month + VAT. The right package depends on your practice size, transaction volumes, reporting requirements and any additional services such as payroll, associate pay or VAT. Dental group accountancy starts from £950/month + VAT for eligible single-entity groups, with more complex structures priced separately.

What is the difference between a dental accountant and a general accountant for a practice owner?

A specialist dental accountant understands how dental practices actually operate, including associate pay, NHS and private income, lab costs, mixed VAT, payroll and the financial benchmarks that matter in dentistry. That context makes it easier to spot issues and give advice that goes beyond preparing year-end accounts.

Is it worth switching accountants for my dental practice?

It may be worth switching if you are only receiving year-end accounts and tax returns, your reporting is consistently late, or you are not getting enough financial insight to help you run the practice. A good accountant should give you clear, current information and be available when financial decisions need to be made.

Does my dental practice need management accounts?

For most established practices, management accounts are valuable because annual accounts arrive too late to help with day-to-day decisions. Monthly or quarterly management accounts can show how revenue, costs and profitability are changing while there is still time to act.

Samera provides quarterly management accounts with Kick-Start and monthly management accounts with Grow.

Can Samera help if I am thinking about selling my practice?

Yes. Good preparation often starts well before a practice goes to market. We can help you understand profitability, improve the quality of your financial reporting, review areas that may affect value and prepare the financial information a buyer is likely to examine.

Samera also provides separate dental practice valuation and practice sales services when you are ready to move towards a transaction.

How long does it take to switch my practice accounts to Samera?

The timing depends on your current accountant, how quickly records can be transferred and the complexity of your practice. Samera handles the professional handover with your previous accountant and then sets up your bookkeeping, reporting and accountancy systems so the transition is as straightforward as possible.

Do you work with NHS, private and mixed dental practices?

Yes. We work with NHS, private and mixed dental practices and understand that the way income is earned, monitored and reported differs between them.

For NHS practices, this can include NHS contract income, UDA performance and potential clawback. Private and mixed practices may have several different treatment and income streams that need to be reflected clearly in the accounts and management reporting.

Speak to an accountant who actually understands running a dental practice

Book a free 30-minute call with Natasha or the team. We’ll review your current setup, explain where we think improvements can be made and give you a clear picture of what working with Samera would cost.

Book a free consultation

Company Management for Dentists

Who this is for

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.

Natasha Gnanapragasam

Accountancy Senior Manager

Dental Accountancy and Tax for Practice Owner
Finance Director Services
Tax Saving Advice

Book a free consultation

Arun Mehra FCA

CEO, Samera

Dental Accountancy and Tax for Dental Groups and DSOs
DSOs and Large Dental Groups Dedicated Finance and Accounting Functions
Samera Global – Outsourcing + Offshoring

Book a free consultation

Contact us

Or send us a message

If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.

Phone: (+44) 20 7100 8788

WhatsApp: Message us on WhatsApp

Client reviews

Really happy with service and organisation of my accounts!

Paul – Dentist – 5 Stars

Brilliant company, always helpful, always available to assist, they offer a complete service, and I can’t recommend theme enough

Suzy – Dentist – 5 Stars

Dental accountants

Full dental accounts and tax service – company secretarial sits alongside.

Accounts for dental groups

Multi-entity group accounting and compliance.

Tax planning for dentists

Incorporation, dividend strategy and profit extraction.

Accounts for dental associates

Accounts packages including Ltd company options.

Accounts for practice owners

Full accounts and tax for practice owner companies.

Samera Growth Advisory

Ongoing growth advisory for practice owners and groups – four-tier monthly retainer.

FAQs

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.

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.

Book a free consultation

Payroll and Pensions

What we handle

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.

Karyn McElhinney

Client Service Manager · Payroll and Pensions Lead

Payroll Processing and PAYE Compliance
Pension Auto-Enrolment and Submissions
HMRC Correspondence and Client Services

Natasha Gnanapragasam

Director of Operations – Accountancy and Tax

Dental Accountancy and Tax for Practice Owner
Finance Director Services
Samera AI – Automation of Financial Systems

Book a free consultation

Or send us a message

If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.

Phone: (+44) 20 7100 8788
WhatsApp: Message us on WhatsApp

Related services

Dental accountants

Full dental accounts and tax service – payroll is one operational work stream.

Automated associate pay

AI-powered associate pay calculations via Dentally, SOE Exact and Xero.

Accounts for practice owners

Practice owner packages with MTD built in.

Accounts for dental groups

Group accounting for multi-entity structures.

Making Tax Digital

MTD compliance and Xero setup.

Guides to dental practice payroll and pay

Payroll for dentists

The full guide to dental practice payroll – HMRC compliance, NHS pensions and auto-enrolment.

Automating dental associate pay with AI

How Samera AI handles self-employed associate pay alongside your staff payroll.

Bookkeeping tips for dentists

The financial admin foundations that sit alongside payroll compliance.

Taxes for dental practice owners

How PAYE, employer NI and payroll-related tax sits within the wider practice tax picture.

See all our dental accounts and tax resources →

FAQs

Does Samera handle NHS pension contributions?

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.

Book a free consultation

Making Tax Digital for Dentists

Where we are now

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.

MTD compliance is included with our dental accountancy service and can also be purchased standalone.

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.

See your tax position before January with the Dental Associate Tax Calculator

Track income across every practice, estimate income tax and class 4 National Insurance, and see how much to set aside each month. Built for self-employed dental associates.

Track income across practices

Bring earnings from every practice into one place.

Estimate tax as you go

See your likely tax bill through the year.

Log expenses and documents

Keep records organised for your accountant.

Try the calculator

Book a free consultation

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

Get in Touch

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.

Arun Mehra FCA

CEO, Samera

Dental Accountancy and Tax for Dental Groups and DSOs
Samera AI – Automation of Financial Systems

Book a Call

Natasha Gnanapragasam

Director of Operations – Accountancy and Tax

Dental Accountancy and Tax for Practice Owner
Tax Saving Advice
Samera AI – Automation of Financial Systems

Book a Call

Charles Suthakran

Business Development Executive – Accountancy and Tax

Making Tax Digital Expert
Dental Accountancy and Tax for Dental Associates

Book a Call

Book a free consultation

Or send us a message

If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.

Phone: (+44) 20 7100 8788
WhatsApp: Message us on WhatsApp

Client reviews

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!

Remzie, Dentist – 5 Stars

Dental accountants

Full dental accounts and tax service – MTD is included with our packages.

Accounts for associates

Full accounts package including MTD ITSA compliance.

Accounts for practice owners

Practice owner packages with MTD built in.

Accounts for dental groups

Group accounting for multi-entity structures.

Tax planning for dentists

Proactive tax planning alongside MTD compliance.

Tax investigation cover

Protection if HMRC opens an enquiry.

Payroll and pensions

Staff payroll and pension compliance.

Bookkeeping for Dentists

Why good bookkeeping is the foundation of MTD readiness and how to keep your records in order throughout the year.

Taxes for Dental Associates

Self-assessment, allowable expenses and tax planning for self-employed dental associates.

Dentist and Dental Associate Expenses Guide

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.

Book a free consultation

Dental Practice Fee Review

Are your dental treatment fees priced correctly?

Many dental practices set their treatment fees by looking at what local competitors charge. But your competitors may also be underpricing their services.

A treatment might appear profitable because the fee exceeds the lab cost. However, once you account for surgery time, staff, materials and overheads, the actual profit margin could be much smaller — or even negative.

At Samera, we regularly identify treatments that are underpriced or generating insufficient margins. Our fee review helps you understand your true costs and make informed pricing decisions.

The potential impact:

£6,000 additional annual revenue from increasing a treatment fee by £10 when it’s performed 600 times per year.
£6,000 annual shortfall if a treatment loses £10 each time it’s performed 600 times per year.

How Our Dental Practice Fee Review Works

We use your practice’s actual financial and treatment data to assess profitability and recommend appropriate fee adjustments. The review typically takes four to six weeks once we’ve received the information required.

1. Review Your Treatments and Volumes

We collect your current treatment fees, the number of times each treatment was delivered over the past 12 months and the average appointment time required.

2. Calculate Your Break-Even Surgery Hourly Cost

Using your accounting records, we calculate the cost of running your surgeries, including relevant staffing costs and overheads. Treatment-specific costs, such as materials and laboratory fees, are accounted for separately where appropriate.

3. Analyse Treatment Profitability

We compare the revenue from each treatment against its estimated costs, including surgery time and relevant direct expenses. This identifies treatments that are profitable, marginal or potentially loss-making.

4. Benchmark Against Local Competitors

We compare your fees with those of comparable local dental practices to help identify realistic opportunities for adjustments.

5. Model the Financial Impact

Using your actual treatment volumes, we calculate the potential additional revenue from recommended fee changes, helping you understand the financial implications before making any decisions.

Example: How a Dental Fee Review Could Improve Revenue

A dental practice provides 400 composite bonding treatments each year, charging £180 per treatment.

	Amount
Current treatment fee	£180
Average appointment duration	75 minutes
Estimated surgery operating cost	£140 per hour
Operating cost per treatment	£175
Current contribution per treatment	£5
Proposed treatment fee	£220
Additional annual revenue	£16,000

At the current fee, the treatment generates just £5 above the estimated surgery operating cost, leaving little room for other expenses or profit.

Increasing the fee from £180 to £220 could generate an additional £16,000 annually, assuming treatment volumes remain unchanged.

If comparable local practices charge an average of £240, the revised fee may also remain competitive.

Illustrative example only. Actual profitability depends on which costs are included in the hourly rate, treatment-specific expenses and changes in patient demand.

What you receive

A practical report showing which treatments are profitable, where fees may need adjusting and the potential financial impact of recommended changes.

Treatment Profitability Breakdown

A treatment-by-treatment analysis showing estimated margins, profitability per surgery hour and which treatments are profitable, marginal or potentially loss-making.

Recommended Fee Adjustments

Specific recommendations for treatments where changes may be appropriate, supported by your practice’s costs and local competitor pricing.

Revenue Impact Projection

An estimate of the additional annual revenue that recommended fee changes could generate, based on your existing treatment volumes.

Review Meeting

A meeting with our team to discuss the findings, answer your questions and explain how to implement recommended changes, including communicating fee increases to patients.

How Much Does a Dental Practice Fee Review Cost?

The cost of a fee review depends on your practice’s size, treatment range and the complexity of the analysis.

Fee reviews are available as standalone projects or as part of Samera’s wider Growth Advisory service, where appropriate.

We offer a free initial consultation to understand your practice and explain the recommended scope of work. We’ll then provide a quote before you commit.

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.

Director of Operations – Accountancy and Tax

Accounts for dental practices
Tax planning
Cash flow forecasting

CEO

Fee reviews
Accounts and structure for dental groups
Growth strategy and CFO services

Other ways to reach us

Prefer not to book a call? You can also get in touch directly or send a message and we’ll get back to you.

Related Services

Cash Flow Forecasting

Understand how changes to treatment fees, revenue and costs could affect your practice’s cash flow.

CFO & Growth Advisory

Ongoing financial and strategic support to improve profitability and grow your dental practice.

Dental Accountants

Specialist accountancy and tax services for dental associates, practice owners and dental groups.

Accounts for Dental Practice Owners

Accounting, tax planning and financial reporting tailored to the needs of dental practice owners.

Speak to an accountant who actually understands running a dental practice

Book a free consultation

Dental Practice Finance Broker

Dental finance brokerage

We help you find and secure the right finance

We compare lenders and negotiate on your behalf

Most dentists raising finance start with their existing bank. The limitation is that you are only seeing the finance and terms available from that lender.

Samera Finance is an FCA-authorised commercial finance broker. We work with a broad panel of high street banks, specialist healthcare lenders and alternative finance providers.

We package your application, approach suitable lenders, compare the offers available and negotiate terms on your behalf. You then choose the option that works best for you.

No brokerage fee on most applications

For most dental finance applications, there is no brokerage fee to you. We receive commission from the lender when your finance completes.

This includes practice acquisitions, refinancing, asset finance, property finance, tax loans and the freehold element of a squat practice start-up.

The exception is squat practice fit-out finance, where we charge 2% of the amount funded, subject to a minimum fee of £3,500.

Where a squat start-up involves separate freehold and fit-out facilities, only the fit-out funding carries our brokerage fee.

Who we help

Dental finance for associates, practice buyers and owners

We arrange finance for dentists at different stages of their careers, from associates funding business costs to first-time buyers, squat start-ups and established practice owners expanding their groups.

Dental associates

Dental associates may need help raising finance for tax liabilities, equipment, business costs or partnership buy-ins.

First-time buyers

Buying your first practice can involve goodwill, freehold, working capital and more. We help structure the application and approach suitable dental lenders.

Dentists starting a squat practice

Starting from scratch often means funding premises, fit-out, equipment and working capital at the same time. We can coordinate the different facilities needed to get the practice open.

Existing practice owners and dental groups

Growing an existing business may involve acquisitions, refinancing, freehold purchases, equipment or wider group expansion.

What we arrange

Business loans for almost anything a dentist needs

Buying your first or next dental practice

Funding for first-time purchases, additional acquisitions and multi-site deals, including goodwill and freehold purchases. Typically 70–100% LTV, depending on the strength of the applicant and the deal.

Loans and finance to buy a dental practice

Restructuring or replacing existing loans

If your existing loan is more than two years old, refinancing may reduce repayments, lower the total interest cost or release equity for reinvestment.

Refinancing

Buying the freehold or other commercial property

Commercial mortgages for dental practice freeholds and other business property. Repayment terms are typically 15–25 years, depending on the lender and deal structure.

Property finance

Purchasing dental equipment and other assets

Fund chairs, scanners, CBCT machines and other equipment over a repayment term rather than using working capital upfront. Asset finance can often be arranged within days.

Asset finance

Managing tax and VAT payments

Hit by a big tax bill? Spread an unexpected tax or VAT liability across monthly repayments to protect cash flow.

Tax and VAT loans

Funding a new squat dental practice

Funding can cover premises, fit-out, equipment, staffing and working capital. Squat start-up funding is typically around 70–80% of total start-up costs, often structured across more than one facility.

Practice startup

What happens next

From first conversation to funded in five steps

Tell us what you need to finance

Start with a free, no-obligation call. We’ll understand what you are looking to fund, how much you may realistically be able to borrow and whether the deal looks financeable.

Complete a short application

You provide the key details about you, your finances and the dental business or transaction. We use this to identify the lenders most likely to fit.

Send us the supporting documents

We give you a clear checklist of what is needed, typically accounts, bank statements, ID and information about the practice or purchase.

We package the application and approach lenders

We prepare the application, present it to suitable lenders, manage their questions and negotiate the terms on your behalf.

Compare the offers and choose

We explain the available options, including rates, repayment terms, fees and any conditions. You choose which offer works best for you, and we manage the process through to drawdown.

Our lender panel

Access to high street banks, specialist lenders and alternative finance providers

We work with a broad panel of lenders across the UK finance market, including high street banks, specialist healthcare lenders and alternative finance providers.

The lender we approach depends on the type of finance you need, the strength of the application and the structure of the deal. Our job is to identify the lenders most likely to fit, compare the terms available and negotiate on your behalf.

No financial incentive to favour one lender

At present, every lender on our panel pays us the same 1% commission rate. That means there is no commission-rate incentive for us to favour one lender over another.

We recommend finance based on the suitability of the lender, terms and structure for your circumstances, and we disclose the commission we receive.

Loan calculator

Estimate your monthly repayments

Use the calculator to see the approximate monthly cost of borrowing based on the loan amount, repayment term and interest rate.

Adjust the figures to compare different scenarios before speaking to our finance team.

Loan amount £250,000

Interest rate 6.00%

Term (years) 15

Payments per year

Monthly payment

£0

Annual repayment

£0

Total paid over term

£0

Total interest

£0

Number of payments

Capital vs interest, over the full term

Capital 0% £0

Interest 0% £0

▸ Show full repayment schedule

Period	Opening balance	Interest	Capital	Total payment	Closing balance

*Calculations are indicative and intended as a guide only. Based on the average rate of our lowest risk businesses. Excludes loan origination fee

Disclaimer: Illustrative only. Actual rates, repayments and fees will depend on the lender, type of finance, applicant strength, security and other factors. Speak to us for an estimate based on your circumstances.

Who you’ll work with

Work directly with someone who understands dental finance

Your application is handled by a team that understands how dental lenders assess associates, practice buyers and existing owners. Book a free call now.

Commercial Finance Broker

Practice acquisition finance
Refinancing
Asset and equipment finance
Property finance
Tax and VAT loans
Squat practice funding

Book a Call

Get in touch

Other ways to reach us

Prefer not to book a call? You can also get in touch directly or send a message and we’ll get back to you.

Recent deals

Recent deals we’ve arranged

From first practice purchases and start-ups to refinancing, equipment and multi-site acquisitions, here are some examples of finance we’ve arranged for UK dentists recently.

We Sourced

£1,475,000

For the purchase of a first practice and freehold in the Midlands.

We Sourced

£1,100,000

Refinance agreed to cover original bank debt and a substantial amount of short term debt.

We Sourced

£800,000

For a second practice on the South Coast.

We Sourced

£360,000

Refinance of a start-up loan to reduce the rate of interest and assist the client’s cashflow.

We Sourced

£1,050,000

For the purchase of a first Dental Practice, including the goodwill and freehold, in Somerset.

We Sourced

£53,000

Asset finance for the equipment in a private start-up practice based in Warwickshire.

Client case studies

Read more about how we’ve helped dentists secure finance, compare lenders and solve more complex funding problems. Numbers, lenders and structures are accurate. Client names withheld for confidentiality.

South East practice owner refinances before moving onto the lender’s reversion rate

A practice owner approaching the end of their commercial mortgage term tested the market rather than automatically moving onto the lender’s standard reversion rate. Around £300,000 was refinanced on improved terms, reducing monthly repayments.

Start-up practice secures extra asset finance after a fit-out budget overrun

A South East start-up ran over budget when its property conversion and fit-out cost more than expected. We arranged £120,000 of additional asset finance alongside the existing £280,000 start-up loan, providing the full £400,000 required.

First-time buyer secures 100% LTV on a £1.05m dental practice acquisition

A first-time buyer purchased the goodwill and freehold of their first practice for around £1.05 million. We secured 100% LTV with no personal deposit, then helped negotiate reductions to both the freehold and goodwill prices.

Two-practice owner reviews refinancing and uncovers additional cost savings

The owner of two practices asked us to review their borrowing. We were upfront that refinancing might not make financial sense once switching costs were included, while the wider review also uncovered additional savings available through the Samera Dental Buying Group.

£1.6m goodwill and freehold acquisition completed after resolving a two-company structure

A dental acquisition stalled over the proposed company structure, directorships and personal guarantees. We helped clarify the structure with the client and solicitors, allowing the transaction to move forward and more than £1.6 million of funding to complete.

What clients say

Great service, really paid attention to our needs and offered us the appropriate advice. In particular we were impressed with the time, dedication and focus given to help us finance our acquisition of a dental practice with good rates. We also managed to stay in communication during unsociable hours which really made the process convenient for us. Very helpful.

Dr J – 5 Stars

… ended up helping will all aspects of my first practice purchase- from sifting through prospectuses, business plans, viability and securing great deals on the loans … Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase…

Mayoor – 5 Stars

Brilliant Team – Both my wife and I were new to the Dental Market … I have no hesitation in recommending … Samera as a go to place for squat Dental Finance.

Joey – 5 Stars

I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience ….. It took only days to get the finance in place … Basically if you want a result …… call Samera!

Skinnergate Dental – 5 Stars

Assurance Cert Samera Finance Limited Download

Borrowers Cert Samera Finance Limited Download

Samera Finance was shortlisted for Commercial Mortgage Broker of the Year at the NACFB Commercial Broker Awards in both 2021 and 2022.

Samera Finance Ltd is FCA authorised (FRN 757431) and a member of the National Association of Commercial Finance Brokers (NACFB).

Read our guides for dentists on raising finance

How to finance a dental practice

A practical guide to acquisition finance, start-up funding, property loans, equipment finance and other borrowing options for dentists.

Why was my business loan denied?

The most common reasons lenders decline applications, and what you can do before applying again.

5 reasons to use a broker

When using a broker can help you compare lenders, negotiate terms and avoid approaching the wrong lender.

How to buy a dental practice

The full process from finding a practice and making an offer through to finance, due diligence and completion.

See all our finance resources

Related services

Know what the practice is really worth

Get an independent view of value before agreeing a purchase price.

Dental practice valuations

Check the numbers before you commit

Review the financial performance, risks and assumptions behind a practice you are considering buying.

Financial due diligence

Build a plan lenders can understand

Create a clear business plan and financial forecasts for a purchase, start-up or expansion.

Dental practice business plans

Structure your tax properly

Make sure the ownership and funding structure works from a tax perspective before the transaction completes.

Tax planning for dentists

Improve performance after funding

Get strategic support with profitability, systems and growth once the investment is in place.

Grow your dental practice

Get the accounts behind the business right

Specialist accountancy, bookkeeping and tax support for dentists, dental practice owners and groups.

Dental accountants

Frequently asked questions

Does Samera Finance lend money?

No. Samera Finance is an FCA-authorised commercial finance broker, not a lender. We work with a panel of high street banks, specialist healthcare lenders and alternative finance providers, then compare suitable options and negotiate terms on your behalf.

Is there a fee for your service?

For most applications, no. We are paid by the lender when the finance completes.

This includes practice acquisitions, refinancing, asset finance, property finance, tax loans and the freehold element of a squat start-up.

For squat practice fit-out finance, we charge 2% of the amount funded, subject to a minimum fee of £3,500. We confirm any fees before you proceed.

How is Samera Finance paid by lenders?

For most applications, we receive commission from the lender when your finance completes.

At present, every lender on our panel pays us the same 1% commission rate, so there is no commission-rate incentive for us to favour one lender over another. We recommend options based on suitability, terms and structure for your circumstances.

We disclose the commission we expect to receive before you proceed.

How much can I borrow?

It depends on what you are financing, your financial position and the lender.

Dental practice acquisitions can sometimes be funded at 70–100% of the purchase price. Squat start-ups are typically funded at around 70–80% of total start-up costs, while asset finance can sometimes cover the full cost of the equipment.

How long does it take to arrange finance?

It depends on the type and complexity of the funding.

Asset finance can sometimes be arranged within days. Larger commercial loans usually take several weeks to approve. Actual drawdown can also depend on valuations, solicitors, property matters and the wider transaction.

What if I have been declined before?

A previous decline does not necessarily mean the deal cannot be funded.

Different lenders have different credit policies and appetites. We can review why the application may have been declined, assess whether the structure or presentation can be improved and approach other suitable lenders from our panel where appropriate.

Will banks lend to dental associates?

Yes. Banks and specialist lenders will lend to dental associates, although what they will fund and how much they will lend depends on your income, experience, personal finances and what the money is for.

Associates can potentially borrow for practice purchases, partnership buy-ins, squat start-ups, equipment, tax liabilities and other business costs.

Should I refinance my existing loan?

It can be worth reviewing if your existing borrowing is no longer competitive or your circumstances have changed.

Refinancing may reduce repayments, lower the overall cost of borrowing or release equity. However, switching costs also need to be considered. If moving lenders does not make financial sense, we will tell you.

Can you help if I already have an offer from my bank?

Yes. We can review an existing finance offer and compare it with suitable alternatives from our lender panel.

Sometimes another lender may offer stronger terms. In other cases, your existing bank may still be the best option. If it is, we will tell you.

What’s the difference between using a broker and going directly to a bank?

Going directly to a bank gives you access to that bank’s products and lending criteria. A broker can compare suitable options across a wider panel of lenders.

We also package your application, approach appropriate lenders, negotiate terms and manage the process through to completion.

Speak to us about your finance options

Free, no-obligation consultation. We will tell you honestly what your options are, what you could realistically borrow and which lenders are most likely to back the deal.

Book a free consultation

Dental Buying Group

How the Dental Buying Group works

Independent dental practices rarely have the purchasing power of large corporate groups. The Samera Dental Buying Group brings independent practices together to access pre-negotiated pricing from dental suppliers and service providers.

Membership is free. Once you join, you continue buying directly from participating suppliers, with Dental Buying Group pricing applied to your account.

1. Join the Dental Buying Group for free

2. Get access to member pricing

Your practice is registered with participating suppliers so you can access the pre-negotiated Dental Buying Group rates.

3. Buy directly from suppliers and save

Order through each supplier as normal. You deal directly with them and receive the agreed member pricing.

What we do

We negotiate group pricing with dental suppliers and service providers on behalf of our members.

What we don’t do

We do not place orders or act as a reseller. You buy directly from each supplier.

Join the Dental Buying Group

Are you ready to save money on your consumables and services for your dental practice?

What can you save on through the Dental Buying Group?

Dental Buying Group members get access to pre-negotiated pricing across the day-to-day products and services required to run a dental practice.

Dental supplies

Access member pricing across 27,000+ dental products, from everyday consumables to specialist supplies.

IT

Preferential rates on specialist dental IT support, including networking, cyber security, cloud backup, Microsoft 365 and telecoms.

HR and health & safety

Access member terms for HR, employment and health & safety support for dental practice owners.

Dental patient plans

Access preferential offers on practice-branded dental membership plans.

Utilities and telecoms

Save on services such as energy, water and telecoms, with support reviewing and managing supplier contracts.

Card payments and merchant services

Access preferential merchant-service rates for card terminals, online payments and payment processing.

Professional indemnity and insurance

Member offers on professional indemnity and selected business insurance, including cyber and directors’ and officers’ cover.

Join the buying group

Members typically save 6–10% on dental consumables and equipment, with savings varying by supplier, product and existing purchasing arrangements.

Ready to join? Sign up for free, or book a call with Uros if you have any questions.

Commercial Finance Broker

Buying a dental practice
Starting a dental practice
Dental asset finance

Book a Call

Buying Group Manager

Buying group membership
Supplier negotiations
Member savings & discounts

Join the Dental Buying Group

Are you ready to save money on your consumables and services for your dental practice?

Dental Buying Group Partners

7 trusted dental industry partners

Dental Buying Group members get access to pre-negotiated pricing and offers from suppliers covering consumables, equipment, insurance, IT and other practice costs.

You continue buying directly from each supplier, with the relevant Dental Buying Group pricing or offer applied to your account.

Wrights

Dental consumables

Dental supplies covering everyday consumables, laboratory products and specialist dental products.

Buying Group pricing: Pre-negotiated rates for Dental Buying Group members.

Technocure

Dental IT support

Specialist dental IT support covering networking, servers, cyber security, cloud backup, Microsoft 365 and telecoms, with remote monitoring and on-site installation.

Buying Group pricing: Preferential rates for Dental Buying Group members.

Croner

HR and health & safety

HR, employment and health and safety support for dental practice owners.

Buying Group pricing: Preferential rates for Dental Buying Group members.

Patient Plan Direct

Dental patient plans

Practice-branded dental membership plans designed to give practices an alternative to larger plan providers.

Buying Group pricing: 30% off setup fee

Beaconplus

Utilities and telecoms cost management

Specialist management of energy, water and telecoms contracts for practices, typically saving 10–30% on bills, plus help with wider costs like business rates and premises. No saving, no charge.

Buying Group pricing: Reduced fees for Dental Buying Group members

Worldpay

Card payments and merchant services

Card payment processing for practices, covering in-surgery card terminals, online payments, fraud protection and payment reporting.

Buying Group pricing: Bespoke preferential rates for Dental Buying Group members.

Hammond PI Consultants

Professional Indemnity Insurance

Specialist UK insurance broker offering professional indemnity, cyber and directors’ and officers’ cover.

Buying Group pricing: 5% off catalogue price

The partner network grows regularly. Once you’ve joined, you’ll see the full current directory and new partner additions inside the member area.

Interested in becoming a buying group supplier? Become a partner.

How Dental Buying Group savings can increase practice value

Reducing your practice costs does more than improve cash flow. If those savings are sustainable, they can also increase EBITDA, one of the key measures commonly used when valuing a dental practice.

For example, if your practice saves £10,000 a year in recurring costs, EBITDA could increase by the same £10,000. If a buyer were valuing the practice at a 6x EBITDA multiple, that could equate to around £60,000 of additional practice value, all else being equal.

The exact impact will depend on the valuation multiple applied to your practice, which can vary depending on factors such as profitability, size, location, buyer demand and the quality of the business.

At an illustrative 6x multiple, £1 of recurring annual savings could equate to around £6 of additional practice value.

Annual recurring saving	EBITDA uplift	Practice value uplift (at 6x)
£1,000	£1,000	£6,000
£10,000	£10,000	£60,000
£25,000	£25,000	£150,000
£50,000	£50,000	£300,000

That means the value of Dental Buying Group savings can extend well beyond the immediate reduction in your monthly costs.

Note: based on a 6x EBITDA multiple. Actual practice valuations vary – see Practice Valuations for a formal valuation, or Exit Planning if you’re 18-24 months from a sale.

Join the Dental Buying Group

Are you ready to save money on your consumables and services for your dental practice?

See what reducing your practice costs could be worth

Use the calculator to estimate how much you could save on dental consumables and what those recurring savings could mean for your practice value.

Adjust the figures to reflect your current annual spend and expected savings.

Illustrative only. Actual savings depend on your current supplier pricing and purchasing habits. Any estimated impact on practice value will also depend on the valuation multiple and circumstances of your practice.

Frequently asked questions

What is the Samera Dental Buying Group?

The Samera Dental Buying Group is a free buying group for UK dental practices that provides access to pre-negotiated pricing from dental suppliers and service providers. Members can save on consumables, equipment and other everyday practice costs.

Why did you create the buying group?

We created the Dental Buying Group to help independent dental practices access better supplier pricing by combining their collective purchasing power. This can give smaller practices access to rates and terms they may struggle to negotiate individually themselves.

What can I save money on through the Dental Buying Group?

Dental Buying Group members can access preferential pricing on dental consumables, equipment, HR, insurance, IT, patient plans, legal services and other practice costs.

How do I join?

You can join the Samera Dental Buying Group online for free by completing the registration form or booking a call with Uros. Once your practice is set up, you can access participating suppliers and the relevant Buying Group pricing.

Do I need to be a Samera accountancy client to join?

No. You do not need to use Samera for accountancy, finance or any other service to join the Dental Buying Group. It is open to UK dental practices.

How much does it cost to join?

The Samera Dental Buying Group is free to join. There is no joining fee, ongoing membership fee, minimum spend or membership contract.

Do you place the orders for me?

No. Dental Buying Group members continue ordering directly from participating suppliers. Samera negotiates the pricing, but does not act as the reseller or process your orders.

How much could my dental practice save?

Members typically report savings of around 6–10% on dental consumables and equipment. Actual savings depend on your current supplier prices, purchasing volumes and the products or services you use.

How is the Dental Buying Group free?

Dental practices do not pay Samera a membership fee to join the Buying Group. Samera works commercially with a select group of participating suppliers while members access the negotiated pricing and offers.

Join the Samera Dental Buying Group for free

Access pre-negotiated pricing from dental suppliers and service providers across consumables, equipment and everyday practice costs.

There is no membership fee, no minimum spend and no contract. Join for free, choose the suppliers you want to use and continue buying directly from them.

Speak to the team

Free to join. No commitment. Membership is free for UK dental practices.

Related services

Finance your equipment purchases

Spread the cost of new dental equipment while still benefiting from the pricing available through the Buying Group. Samera can help you arrange funding for equipment, refurbishment and other capital purchases.

Asset and equipment finance

Funding for buying or growing a dental practice

Whether you are buying your first practice, acquiring another site, refinancing or investing in growth, Samera can help you compare suitable finance options from a range of lenders.

Dental finance broker

Grow your dental practice

If you want to go beyond reducing costs, our dental practice growth services can help you improve profitability, strengthen financial performance and make better decisions around the next stage of your practice.

Grow your dental practice

Review your fees and improve profitability

Saving on costs is only one side of improving margins. A fee review can help you understand whether your treatment prices properly reflect your costs, time and market position.

Dental practice fee review

Dental Practice Mergers

Merging two practices

A merger is its own kind of deal

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.

Your team

The people who run your merger

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.

CEO and Founder

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.

Book a free consultation

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.

Book a free 30-minute consultation

Related services

Other services that pair with a merger

OVERVIEW – Buy a dental practice

The acquisition journey. Mergers sit inside the buy cluster.

Learn more

Sell a dental practice

The alternative if a clean exit, not a merger, is what you want.

Learn more

Dental practice valuations

The valuation work that sets the merger ratio.

Learn more

Financial due diligence

Verifying the numbers on both sides before you commit.

Learn more

Accounts for dental groups

Running the combined business cleanly after completion.

Learn more

Global Capability Centers

Build a global team to support your dental group.

Learn more

Financial Due Diligence

The work in plain English

Verifying the numbers before you commit

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.

Book a call

The work typically runs over four to six weeks from instruction. Concurrent with legal due diligence, with regular updates on what’s coming out of the accounts. If a finding is significant enough to renegotiate, you hear about it the day we see it – not in the final report.

The diligence report is the foundation that the rest of the buyer-side work sits on. The acquisition finance brokerage your bank wants is informed by the findings. The structure your solicitor drafts depends on what the report surfaces. The price you actually pay reflects what the report shows. Get the diligence right, and the rest of the deal moves.

Pre-sale vendor diligence

Why the smartest sellers diligence themselves before market

If you’re 12 to 24 months from selling, vendor diligence is one of the highest-return pieces of preparation work you can commission. It’s the same technical work as buyer-side diligence, run by you, on yourself, while there’s still time to act on whatever it surfaces.

What vendor due diligence gives you

The same diligence report a buyer’s accountant would produce, but in your hands first
Issues identified while they can still be remediated – not when they’re handed to a buyer as leverage
A normalised EBITDA figure on a defensible footing, ready to feed into the valuation conversation
Documentation pack that can be shared with a serious buyer to accelerate their own diligence
A view on whether deal structure should be steered toward share sale or asset sale, given the practice’s tax position
Confidence going into market that the numbers will hold up under scrutiny

Common findings during vendor diligence that can be fixed before market

NHS clawback exposure that hasn’t been provisioned
Owner’s salary or family members on payroll inflating cost base
Capital expenditure incorrectly booked as repairs
Plan income recognition that doesn’t match the cash receipts
Stock and debtor ageing problems
Tax planning steps still available with 12+ months to completion

What we need from you

The last two years of statutory accounts plus latest management accounts
Your NHS contract and DPB statements
A view on your target sale timeline
Visibility on whether the practice is going to market via a sales agent or being approached privately

Vendor diligence normally runs alongside the wider Sell a Dental Practice process at the EBITDA preparation stage. The output feeds the sales memorandum and the asking price defence.

When vendor diligence fits inside the Sell process

If you’re using Samera as your sales agent, EBITDA preparation is part of the engagement and covers ground vendor diligence also covers – although on a less formal footing than a standalone diligence report. If you’re going to market independently, or via a different agent, commissioning vendor diligence from us separately gives you a standalone document you can put in front of any buyer’s accountant.

Process

A four-step path from scoping call to final report

Step 1 – Free 30-minute scoping call. Free, no obligation. We talk through the deal you’re working on or the timeline you’re operating to. By the end of the call we know whether you need full diligence, a pre-offer review, or pre-sale vendor diligence, and we have enough to scope and price the work.
Step 2 – Engagement letter and information request. Once you’ve agreed to proceed, we send the engagement letter with fee confirmed, alongside a structured information request listing the documents and data we need. Most clients have most of this already – the request makes it explicit what’s missing.
Step 3 – Diligence fieldwork. Our accountants work through the seven scope areas. Where questions emerge, they go directly to you (vendor-side) or via you to the seller’s accountant (buyer-side). Material findings get flagged in real time rather than held to the final report.
Step 4 – Final report and debrief. The diligence report is written in the format the lender or your solicitor expects, with an executive summary front-and-back. We hold a debrief call to walk you through findings, what the implications are for the deal, and what the next move looks like. The report itself goes to whoever you nominate – lender, solicitor, sales agent, your own accountant.

For buyers, the typical instruction-to-final-report turnaround is four to six weeks, sometimes faster if the seller’s accounts are clean and the documentation is already organised.

For vendor diligence, the timeline is more flexible because you set it. Three to four weeks of fieldwork is normal once we have the documentation.

Pricing

We don’t publish a fixed fee because the work scales with the size and complexity of the deal – a single-site share purchase at £600k is a different engagement to a five-site group acquisition. The scoping call gives us enough to quote a fixed fee for the engagement. No work begins, and no fee is committed, until you’ve seen and accepted the quote in writing.

What practice buyers and sellers say

Reviews from dentists we’ve helped through transactions

… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans, viability and securing great deals on the loans. No question was too silly and … was available around the clock. Thoroughly appreciate having honest expert advice in what typically is your most expensive purchase …

Mayoor Patel – 5 Stars

I highly recommend Samera as I received immense support from … Arun and Natasha while buying my new practice at Northwich.

Marina George – 5 Stars

Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices … Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment …

Saijel Kachhala – 5 Stars

… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the various banks … liaised with the bank on our behalf which took a weight off our shoulders during a very stressful time. I would definitely use Samera again and recommend others to do the same.

Lucy Jones – 5 Stars

I am a dentist setting up my own private dental practice and Samera have been a great help as my accountants, giving lots of advice, especially in regards to all the complicated financial matters and tax…

Imran Kassam – 5 Stars

They were amazing at explaining all my questions patiently and covering all the aspects with useful tips when coming to buying a practice.

Rajan Srirangan – 5 Stars

Who you’ll work with

Talk to Arun and Natasha

Financial due diligence engagements are led by Arun Mehra, Samera’s CEO and a chartered accountant with over 25 years on dental transactions, and Natasha Gnanapragasam, Samera’s Director of Operations – Accountancy and Tax. Arun scopes the engagement, signs off the final report and is on every debrief call. Natasha runs the day-to-day delivery, leading the accounts fieldwork and the dental groups team that produces the report.

Founder and CEO

Buyer financial due diligence on dental practice acquisitions
Pre-sale vendor diligence
Normalised EBITDA preparation
Deal structure (share purchase vs asset purchase)
Group acquisitions and multi-site diligence
Transaction tax planning

Director of Operations – Accountancy and Tax

Buyer and vendor due diligence delivery
Dental accounts review and EBITDA normalisation
NHS contract review and clawback exposure
Finance Director Services
Tax saving advice

Start the conversation

Book a free scoping call

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.

Book a free scoping call

If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.

Common questions

Questions we get about dental due diligence

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.

The Guide to Buying a Dental Practice

Chronological route from first viewing to completion day, with due diligence positioned at the post-heads-of-terms stage.

The Tax Implications of Buying and Selling a Dental Practice

The choices made early in a sale or purchase largely determine the tax outcome.

How to Sell Your Dental Practice in 9 Steps

The sell-side mirror, with the buyer’s diligence stage explicitly called out.

The Value of a Dental Practice

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.

Learn more

PAIRED – Practice valuations

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.

Learn more

Sell a dental practice

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.

Learn more

Dental practice finance broker

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.

Learn more

Tax planning for dentists

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.

Learn more

Dental accountants

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.

Learn more

Book a free scoping call

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.

Book a free scoping call

Tax Planning For Dental Practices

Why tax planning matters

Tax planning is not the same as filing a tax return

Filing a tax return records what has already happened. Tax planning looks ahead, giving you time to make better decisions before the tax position is fixed.

For dental practice owners and groups, that means planning around profit extraction, pensions, major investments, business structures, acquisitions and future exits.

Tax planning sits alongside our dental accountancy service, adding proactive advice to your ongoing accounts and compliance work.

Specialist dental tax advice

Tax planning for dental practices and groups

The tax decisions that matter change as your practice grows and becomes more complex.

Tax planning for dental practice owners

We help practice owners plan around:

Salary and dividend extraction
Employer pension contributions
Capital allowances on equipment and fit-outs
VAT
Director loan accounts and S455
Company restructuring
Business Asset Disposal Relief
Tax planning ahead of a future sale

Accountants for dental practice owners

Tax planning for dental groups and DSOs

For groups, the focus shifts towards how multiple companies and transactions work together. We help with:

Group relief
Holding company structures
Intercompany charges
Acquisition and restructuring tax
Capital allowances across multiple sites
Capital Gains Tax and inheritance planning
Exit and sale structuring

For wider financial strategy, growth planning and group structuring, see our CFO and Growth Advisory service.

Accountants for dental groups

Tax planning for dental associates

Dental associates have different tax priorities, including Self Assessment, allowable expenses, payments on account and Making Tax Digital.

Alongside our specialist accountancy and tax services for dental associates, we have built a dedicated tax calculator to help associates track their earnings, estimate their tax liabilities and plan ahead throughout the year.

See your tax position before January with the Dental Associate Tax Calculator

Track income across every practice, estimate income tax and class 4 National Insurance, and see how much to set aside each month. Built for self-employed dental associates.

Track income across practices

Bring earnings from every practice into one place.

Estimate tax as you go

See your likely tax bill through the year.

Log expenses and documents

Keep records organised for your accountant.

Try the calculator

Find out more

What we cover

Strategic tax planning services

Our tax planning work focuses on the decisions that can materially affect how much tax you pay and how your business is structured for growth or exit.

Corporation Tax planning: reviewing opportunities before year-end rather than after the liability is fixed
Salary and dividend strategy: structuring profit extraction efficiently
Employer pension contributions: using company contributions as part of wider tax planning. Find out more about pensions and payroll for dentists
Capital allowances: identifying qualifying expenditure on equipment, fit-outs and refurbishment
VAT planning: managing mixed VAT positions across dental income and expenditure
Holding company and group structures: structuring businesses to support growth, acquisitions and future exit
Acquisition and restructuring tax: considering tax before buying a dental practice, selling or reorganising companies
Director loan accounts and S455: managing balances and reclaiming tax where appropriate
Capital Gains Tax and Business Asset Disposal Relief: planning ahead of a future practice or group sale
Inheritance and succession planning: considering the long-term tax position as business value grows
Exit tax planning: understanding the tax consequences before sale terms are agreed as part of your wider dental practice exit planning.

Making Tax Digital

Making Tax Digital (MTD) is the biggest change to how dentists report income in a generation, and the deadlines are close. If you are a self-employed associate or a sole trader landlord, you are in the first wave.

What Samera does: We migrate every eligible client to Xero, set up the digital record-keeping correctly, and manage the quarterly submissions for you as part of your package. Getting set up early means no scramble before the deadline and no penalties for late or non-compliant filing.

See our full Making Tax Digital service.

Why Samera

Dental tax advice built around real business decisions

We specialise in dental businesses

We regularly deal with issues such as capital allowances on fit-outs, holding company structures, S455, acquisition tax and exit planning. These are not occasional one-off cases for us.

We understand practice ownership

We also own and run The Neem Tree Dental Group, so the decisions we advise on are ones we have had to make ourselves.

We plan before the decision is fixed

Buying equipment, restructuring a company, acquiring another practice or preparing for sale can all have tax consequences. We bring tax into the conversation before the decision is made.

The team that plans it can implement it

The same accountancy and tax team can carry the agreed structure through into your accounts, Corporation Tax returns and ongoing compliance work.

Samera is a Xero Partner and an accountancy firm listed in the ICAEW directory, led by Arun Mehra FCA, with a specialist accountancy and tax team serving dental practices and groups across the UK.

Client reviews

Been with Samera since 2008 when we bought our first dental practice, their knowledge and expertise is second to none not least because they also own their own dental practices, putting them a unique position in terms of their knowledge and advice for the Dental Industry. Whether you’re setting up from scratch or acquiring an existing practice, Samera have been there to offer advice on raising finance, staff and team issues, tax knowledge, leadership and having a strong vision, marketing, getting into purchasing groups and also purchasing equipment. It’s been a pleasure to work with them and see how they’ve grown from humble beginnings, I don’t think you can find another accountancy service (they’re obviously much more than this) in the U.K.

Saijel, Dental Practice Owner – 5 Stars

We finally have an accountant who is actively trying to help us keep our tax bills low, as well as giving us good business advice.

NH, Dentist – 5 Stars

Used Samera business advisors for my self tax return form and they were amazing from start to finish. They made me understand every single step and made the process swift!

Remzie, Dentist – 5 Stars

Samera have been my accountant for 7 years and have continued to provide me with accurate accounts and timely submissions. Their digital workflow eases the management of receipts and filing. I have found them to be supportive and knowledgeable

Patrick, Dentist – 5 Stars

I’ve had an outstanding experience with Samera, and I can’t recommend them enough! A special thanks to Shivangi Dwivedi, who has been incredibly professional, knowledgeable, and genuinely supportive throughout. Her attention to detail and ability to clearly explain complex financial matters has been a huge relief for me as a dentist managing both clinical work and business responsibilities. … Whether it’s tax planning, bookkeeping, or just good financial advice, I feel confident knowing my accounts are in such capable hands.

Emre, Dentist – 5 Stars

Your tax planning team

Speak to our dental tax specialists

Book a free, no-obligation call directly with the team member whose work matches what you need.

Arun Mehra FCA

CEO & Founder, Samera

Tax strategy for dental groups and DSOs
Holding company and group structures
Acquisition and exit planning
Long-term business structuring

Book a Call

Natasha Gnanapragasam

Director of Operations – Accountancy and Tax

Tax planning for dental practice owners
Corporation Tax and profit extraction
Capital allowances and pension planning
Ongoing accountancy and tax implementation

Book a Call

Book a free consultation

Get in touch

Other ways to reach us

Prefer not to book a call? You can also get in touch directly or send a message and we’ll get back to you.

Related services

Specialist Dental accountants

Specialist accounts, tax, payroll and financial reporting for dentists, practice owners and dental groups.

Accounts and tax for dental associates

Specialist accounting and tax support for self-employed associates, including Self Assessment, expenses, MTD, incorporation and ongoing tax planning.

Accountants for practice owners

Ongoing accounts, Corporation Tax, VAT, payroll and financial support for individual dental practice owners.

Accountants for dental groups

Group accounting, consolidated reporting, Corporation Tax and financial support across multiple dental businesses.

Making Tax Digital

Xero setup, digital record-keeping and quarterly MTD submissions for eligible dentists and landlords.

Tax and VAT loans

Spread eligible tax and VAT liabilities over manageable monthly repayments to protect business cash flow.

Dental practice exit planning

Prepare your practice for a future sale with support around tax, EBITDA, financial readiness and due diligence.

Guides to tax planning and business structure for dentists

Choosing the Right Structure for Your Dental Practice

Compare business structures for dental practices and understand how ownership, risk and tax efficiency can change as your practice grows.

Taxes for Dental Practice Owners

Corporation tax, VAT, capital allowances, dividend strategy and the key tax considerations for practice owners.

Taxes for Dental Groups

Group relief, inter-company charges, holding structures and tax planning for multi-site dental groups.

DSO Playbook: Exit 2030

Turn your dental group into a high-value exit-ready enterprise before 2030 – covers exit structuring, EBITDA and tax planning for a sale.

Frequently asked questions

Common questions about tax planning for dental practices and groups

How much tax can a dental practice save with proper planning?

It depends on your profitability, company structure, how you currently extract profits and what planning has already been done. Opportunities can come from salary and dividend planning, pension contributions, capital allowances, restructuring or planning ahead for a future sale.

The only meaningful way to assess the opportunity is to review your actual circumstances.

What is the most tax-efficient way to extract profit from a dental practice?

There is no single structure that is right for every owner. Salary, dividends and employer pension contributions can all form part of an efficient profit extraction strategy.

The right mix depends on the practice’s profits, your wider income, cash requirements and longer-term plans.

When should I review the tax structure of my dental practice?

You should review it whenever something significant changes, such as buying another practice, bringing in a shareholder, purchasing property, building a group or beginning to plan an exit.

Even without a major change, it is worth reviewing periodically to make sure the structure still suits the business.

Should I use a holding company for my dental group?

A holding company can be useful for some groups, particularly where owners are acquiring additional practices, separating assets or planning for future investment or exit.

It is not automatically right for every group, so the tax, legal and financing implications should be considered before restructuring.

What is Business Asset Disposal Relief and could it apply when I sell my dental practice?

Business Asset Disposal Relief can reduce Capital Gains Tax on qualifying business disposals where the relevant conditions are met.

Whether it applies depends on the ownership and structure of the business and the rules in force at the time, which is why exit tax planning should begin well before a sale.

Can Samera help with tax planning before I sell my dental practice?

Yes. We can review your company and personal position before the practice goes to market so the tax implications are understood before the sale structure and commercial terms are fixed.

Can you help with tax when buying another dental practice?

Yes. We can advise on the tax implications of the acquisition structure alongside Samera’s wider buyer support.

That may include considering whether the acquisition should sit within an existing company, a new subsidiary or a holding company structure.

What happens if HMRC opens an enquiry into my dental practice?

If HMRC opens an enquiry, we can help manage the correspondence, provide the financial information requested and support you through the process. Our tax investigation cover can also help cover the professional fees involved in defending an HMRC enquiry or investigation.

Ready to review your tax position?

Find out what better tax planning could mean for your finances

Book a free 30-minute call with Arun or Natasha. We’ll review your current structure, identify the main planning opportunities and explain where changes could make a difference.

Book a free consultation

Tax Investigation Insurance Cover

Why it matters

HMRC enquiries do not need a reason. Even doing nothing wrong is not protection.

HMRC opens hundreds of thousands of enquiries every year, and the truth is they can happen to any business or any individual – even when your tax affairs are completely in order. It is not always about doing something wrong. Sometimes HMRC simply wants to take a closer look. Many enquiries are triggered by computer risk profiling. Many are completely random. And once one is opened, even a clean tax record does not stop it.

What many people do not realise is that responding to an HMRC enquiry takes significant time and expertise. The professional fees involved in dealing with even a routine investigation can easily run into thousands of pounds, before any tax is actually owed.

Dentists and other healthcare professionals are frequently targeted. The combination of NHS contracts, private fee income, associate self-employment arrangements and director remuneration creates exactly the kind of income complexity that HMRC’s risk profiling flags. An investigation can run for several months.

Tax investigation cover is an add-on to our dental accountancy service – the insurance that takes those professional fees off your plate if HMRC opens a case against you.

You do not need to have done anything wrong

HMRC enquiries are routinely opened at random or via computer risk profiling. For a straightforward enquiry, professional fees can reach £2,000 to £5,000. For anything more complex, significantly more. Our service exists so that cost is not yours to bear.

What you get

Up to £125,000 of professional fees covered, plus expert defence from your dental accountant

Up to £125,000 in fee cover per claim
The policy pays our professional fees, up to £125,000 per claim (unless otherwise indicated), for defending you against most types of HMRC enquiry or full investigation.
Defended by your own accountant
Unlike trade-body cover that often brings in an outside consultant who has never met you, we defend you ourselves. Your case stays with the team that already knows your tax affairs.
Free tax and VAT advice helpline
Subscribers get unlimited access to a tax and VAT advice helpline year-round – useful well beyond the moment an enquiry arrives.
24/7 business legal helpline
Business clients also get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors – covering employment law, commercial contracts, health and safety, debt recovery and more. Included as standard.
No pressure to accept unreasonable HMRC positions
Without fee cover, many taxpayers settle to avoid further fees. With cover, we can push back on HMRC’s findings without that pressure influencing the outcome.
£31.33 per month standalone
Or included at no extra cost with our Associate Comprehensive and Limited Company Comprehensive accounts packages. See the pricing section below for the full breakdown.

What is covered

Most types of HMRC enquiry and dispute – the full list

When you subscribe to our service, we can claim our professional fees (up to £125,000 per claim unless otherwise indicated) when we defend you in any of the following events.

Full and aspect enquiries into your tax returns
VAT, PAYE and Employer Compliance disputes
IR35 status challenges
HMRC Schedule 36 inspections and information requests
R&D tax relief enquiries
Inheritance Tax enquiries
Stamp Duty Land Tax enquiries
CJRS and SEISS grant checks
National Minimum Wage reviews
Code of Practice 8 enquiries

Cover is subject to agreed hourly rates and to the insurer’s prior written consent before costs are incurred. Certain aspect enquiries may carry an excess. Full policy terms and conditions apply.

What is not covered

Clear about the exclusions

The service is fee protection for our professional time defending you. It does not pay tax bills or penalties, and there are exclusions you should be aware of before subscribing.

Outstanding tax, penalties or interest
Any amounts due to HMRC remain your liability.
Criminal prosecution or serious fraud enquiries
The policy does not defend criminal cases.
Pre-existing enquiries or late returns
Cover does not apply to enquiries opened before you subscribed, or to enquiries where tax returns were filed more than 90 days late.
Tax avoidance schemes
Participation in disclosed avoidance schemes is excluded.
Fees above agreed hourly rates
The insurer’s agreed hourly rates apply. Fees in excess of those rates may not be reimbursed.
Costs incurred without prior consent
The insurer’s prior written consent is required before professional fees are incurred. Third party costs require prior written agreement.

HMRC meeting attendance under the policy is normally limited to one person; a second attendee requires prior written approval. An excess may apply to certain aspect enquiries – see the policy schedule for detail. All cover is subject to full policy terms and conditions.

Additional benefits

Two helplines included with every subscription

Subscription includes unlimited access to two helplines – one tax-specific, one general business legal advice. Both available year-round, no extra charge.

Tax and VAT advice helpline

Free, unlimited access to a tax and VAT advice helpline year-round. Useful well beyond the moment an enquiry arrives – for the routine technical questions that come up in running a practice.

24/7 business legal helpline

Business clients get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors. Covers:

Employment law
Commercial contracts
Health and safety
Debt recovery
Other common business legal matters

Pricing

£359.28+VAT per year standalone – or included with Comprehensive accounts packages

The cost of subscribing is a fraction of what defending a single enquiry typically costs. We offer it two ways – standalone, or bundled inside our Comprehensive accounts packages.

Option	Cost
Standalone policy – purchased independently	£359.28+VAT per year
Included – Associate Comprehensive or Limited Company Comprehensive accounts package	No additional charge

Already on a Basic or Standard package?

If you are currently on a Basic or Standard accounts package and would like to add tax investigation cover, speak to your dedicated accountant. We can discuss upgrading your package to a Comprehensive tier or arranging standalone cover – whichever works better for your situation.

How it works

What the business subscription covers – and when a separate fee applies

To make protection straightforward for practice-owner clients, the business fee covers enquiries into the tax returns of directors, partners, their spouses and company secretaries – provided we prepare those returns.

A separate Business Client fee is payable when:

The individual has gross rental income of £50,000+ per annum as a landlord, or
The individual has self-employment income outside the main business

We will tell you upfront which fee structure applies to your situation. Standard pricing is in the section above; the separate Business Client fee for the rental/self-employment cases is quoted on request based on your specific position.

Who you’ll work with

Speak to the tax investigation cover team

Book a free, no-obligation call directly with the team member whose work matches what you need.

Client Service Manager · Payroll and Pensions Lead

HMRC Correspondence and Client Services
Payroll Processing and PAYE Compliance
Pension Auto-Enrolment and Submissions

Director of Operations – Accountancy and Tax

Tax Saving Advice
Dental Accountancy and Tax for Practice Owners
Finance Director Services

Book a free consultation

Or send us a message

If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.

Phone: (+44) 20 7100 8788
WhatsApp: Message us on WhatsApp

Related services

Other ways Samera supports practice owners

Dental accountants

Full dental accounts and tax service – HMRC enquiry cover sits within this.

Learn more

Tax planning for dentists

Proactive tax planning to keep your position defensible.

Learn more

Accounts for dental practice owners

Full practice owner accounts packages.

Learn more

Accounts for dental associates

Self-assessment and associate Ltd packages.

Learn more

Accounts for dental groups

Multi-entity group accounting and compliance.

Learn more

Making Tax Digital

Quarterly MTD filing and Xero setup.

Learn more

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.

Book a free consultation

Owning a dental practice brings a different set of financial responsibilities

Choose the level of support that fits your practice

Kick-Start (Basic)

Grow (Advanced)

Optional add-ons – available on Kick-Start and Grow

Operational

Strategic

Speak to our dental accountancy team

Other ways to reach us

Accountancy expertise informed by running dental practices ourselves

We own dental practices ourselves

We help you run the practice

We understand the numbers behind dentistry

We support your next big move

Switching your dental practice accounts to Samera

What our clients say about working with Samera

Other ways Samera supports practice owners

Looking to grow your dental practice?

Guides to dental practice accounts and tax

Dental practice owner accounts FAQs

Speak to an accountant who actually understands running a dental practice

Who this is for

Company management for every stage of your dental career

Dental associates – Thinking about setting up a limited company

Practice owners and groups – Managing existing company structures

What we handle

A complete company management service for dental companies

Incorporation assessment

Company formation

Company secretarial

Registered office service

Shares transfers

Shareholder registers and minutes

Dividend vouchers

Winding up of companies and LLPs

Incorporation

Should I incorporate as a dental associate? An honest answer.

Potential advantages

Potential disadvantages

Speak to the team

Contact us

Or send us a message

Client reviews

Related services

FAQs

Further reading

More on managing a dental company

Not sure whether to incorporate?Let us run the numbers.

What we handle

A complete payroll and pensions service for dental practices

Also looking after associate pay?

Why it matters

Can a general payroll provider handle a dental practice?

NHS pension contributions

Variable hours and shift patterns

Mixed workforce complexity

Auto-enrolment compliance

How it works

A straightforward monthly process

Client reviews

Who you’ll work with

Speak to the payroll and pensions team

Or send us a message

Related services

Related reading

Guides to dental practice payroll and pay

FAQs

Take payroll off your plate

Where we are now

MTD ITSA is live – your first quarterly submission is due 7 August 2026

April 2026 – LIVE NOW

April 2027 – Next

April 2028 – Future

Run a smoother, more profitable dental practice with Clever Practice

Automate associate pay

Fill empty chairs

Track financial performance

See your tax position before January with the Dental Associate Tax Calculator

Track income across practices

Estimate tax as you go

Not sure whether to incorporate?
Let us run the numbers.