How we work
The HMRC bill arrives. Then what?
A corporation tax demand. A quarterly VAT return that’s bigger than expected. A self-assessment payment on account when cash flow is already tight. These bills don’t wait – HMRC’s penalties and interest rates make them expensive to ignore, and a Time to Pay arrangement requires disclosing your financial position in detail and is recorded against the business.
A tax loan is the cleaner option. We arrange a short-term facility from a specialist lender – typically 6 to 12 months – that pays HMRC direct on your behalf. You repay the lender monthly. Cash flow stays predictable. No HMRC scrutiny on the underlying business. No penal interest rate.
Where most brokers source from a narrow panel, we take your request to the full market – specialist tax loan lenders, mainstream banks, challenger banks – and bring you the best rate and term. Often arranged within days. Tax and VAT loans sit inside Samera’s wider finance brokerage service – decades of experience in the UK healthcare lending market, FCA authorised, NACFB member, part of the brokerage that’s raised over £250m for UK dentists.
We don’t charge you for the brokerage. The lender pays us a commission on completion, and we tell you in writing what we’re being paid before you sign. Free to clients.
Three reasons dentists choose a tax loan over Time to Pay
(1) Predictable monthly cost – no HMRC interest accruing day by day; (2) No HMRC disclosure of the underlying business position; (3) Faster arrangement – days rather than weeks of HMRC correspondence.
What we cover
Bills we can spread for you
Corporation tax
The most common tax loan request. Limited company practices facing a corporation tax demand that’s bigger than the working capital reserved for it. Spread the cost over 6 to 12 months.
VAT
Quarterly VAT bills – usually the practices with significant private and cosmetic revenue. Spread one quarter’s bill across the next quarter so cash flow stabilises before the next return is due.
Self-assessment tax
For dentists trading as sole traders or partnerships, or directors with significant dividend income. January and July payment on account dates are the usual triggers.
PAYE and NI arrears
Less common, but we arrange tax loans against PAYE and National Insurance shortfalls too. Useful when payroll has run ahead of cash flow temporarily.
If you’re facing a different HMRC liability and want to know whether it’s loanable, ask. Lender appetite varies by liability type and by the practice’s wider financial position; the answer is usually yes for established practices with clean trading accounts.
Comparing the options
Tax loan or Time to Pay – which is right for you?
The honest version: every dentist facing an HMRC bill has two main options. A tax loan through a specialist lender, or a Time to Pay (TTP) arrangement directly with HMRC. Both spread the cost. They behave very differently in practice.
| Tax loan | HMRC Time to Pay | |
|---|---|---|
| Who pays HMRC | Lender pays HMRC direct on the due date | You pay HMRC monthly across the arranged term |
| Interest | A fixed market rate, typically 8-12% APR for established practices on 6-12 month terms | HMRC interest charged daily at the official rate (currently around 8.5% above the bank base rate) plus potential late payment penalties if the arrangement breaks down |
| What HMRC sees | Nothing about your business position. The bill is paid, end of HMRC’s involvement | Detailed disclosure of your income, expenditure, assets and liabilities. The arrangement is recorded against the business |
| Speed to arrange | Often within days for established practices | Days to weeks of HMRC correspondence; longer for amounts above £30,000 |
| Flexibility if circumstances change | The loan continues on the agreed terms; you can usually refinance early if needed | HMRC can withdraw the arrangement if your position changes; missed payments trigger penalties |
| Effect on future HMRC dealings | None | A TTP arrangement is recorded and may affect HMRC’s view on future arrangements or compliance reviews |
| Effect on credit file | Appears on the business credit file as a short-term facility | None directly, but a defaulted TTP can lead to HMRC enforcement action which does affect credit |
When a tax loan is usually the better fit
- You want certainty – a known monthly payment, a known total cost, a defined end date
- You’d prefer not to disclose detailed financials to HMRC
- You expect trading to recover or stay stable – so the monthly repayments are manageable
- Speed matters – you need the bill cleared before the due date to avoid penalties
When Time to Pay may make more sense
- The amount is small (sub-£10,000) and HMRC are likely to agree a short, simple arrangement without much friction
- Your business is in genuine financial difficulty and the disclosure is necessary anyway – HMRC have more flexibility than a commercial lender in distressed situations
- You don’t qualify for commercial lending (rare for established dental practices, but possible)
The honest summary: for an established dental practice with a clean trading record, a tax loan is usually the cleaner option. For a practice in genuine distress where commercial lenders won’t lend, TTP is the realistic route. We’ll tell you straight which side of the line your situation falls on.
Process
From enquiry to HMRC paid – in five steps
- 1. Tell us the bill – The liability type (corporation tax, VAT, self-assessment, PAYE), the amount, the HMRC due date. Five-minute call.
- 2. We assess the market – We approach lenders best matched to the request – specialist tax loan lenders and mainstream healthcare lenders. We come back with the indicative rate and monthly repayment.
- 3. You decide whether to proceed – If the rate is good, we move ahead. If you’d rather negotiate with HMRC directly or fund the bill from cash, we’ll tell you when that makes more sense. No fee.
- 4. Application packaged and submitted – We package the application properly – lender sees a clean, structured request alongside basic management accounts. Most applications are approved within days.
- 5. HMRC paid direct – Once approved, the lender pays HMRC direct against your liability. Your repayments start the following month. Done.
Repayment calculator
Model your repayments
Adjust the sliders to see indicative monthly repayments on a tax loan. The calculator uses standard compound amortisation.
Interactive calculator: developer to embed (preserves live page JS logic). Sliders for bill amount (£5,000-£250,000), term (3-12 months) and rate (6-15%). Result blocks: monthly repayment, total cost over term. Standard compound amortisation formula.
Indicative only. Rates depend on the liability type, your trading position, and current lender pricing. Book a free review for a market-based estimate.
Recent deals
What we’ve placed for dentists this year
We sourced – snapshot
A quick look at recent deals. Numbers and structures are accurate; client identities withheld.
We Sourced
£1,475,000
For the purchase of a first practice and freehold in the Midlands.
We Sourced
£1,050,000
For the purchase of a first Dental Practice, including the goodwill and freehold, in Somerset.
We Sourced
£580,000
Commercial property purchase structured around a blend of borrowing and family funds, with the loan revised through the process to fit the client’s wider financial position.
Placeholder set – no tax or VAT loan tombstones exist in the current library. Chris to populate with 3 representative deals once collated.
Who you’ll work with
Speak to the team
Book a free, no-obligation review directly with the team member whose work matches what you need.
Business Development – Finance and Accountancy Services
- Tax and VAT loans for dental practices
- Acquisition and property finance
- Asset finance for dental equipment
- Refinancing
- HMRC payment strategy
CEO
- Strategic tax loan structuring for groups and multi-site owners
- Capital allocation across working capital, asset and tax facilities
- Tax planning + tax loan coordination with the accountancy team
- HMRC negotiation strategy
What clients say
Reviews
We have a great relationship with advisors at Samera. We are in middle of a purchase. Samera advisors are doing an amazing and thorough job, from assessing practices, obtaining loan to providing accounting services … very patient, understanding and considerate. Overall, very happy with the service and would highly recommend.
Anonymous – 5 Stars
I can’t recommend Samera enough to anybody looking to secure finance for acquisition of a dental practice. I speak from personal experience. It took only days to get the finance and the whole process was smooth and stress-free.
Skinnergate Dental – 5 Stars
After attending the Samera Bootcamp last November, I set about starting up my own practice. … very helpful in setting up finance and giving good all round advice about the process.
Mat Lowis – 5 Stars
… helped secure the finance we needed when my husband and I were buying our first dental practice … advice was invaluable and we definitely couldn’t have done it without his help … always on the end of the phone or email reassuring us and supporting us through the application process with the bank and the solicitors.
Lucy Jones- 5 Stars
… originally recommended by a close friend for commercial finance but ended up helping with all aspects of my first practice purchase – from sifting through prospectuses, business plans through to commercial finance arrangements.
Mayoor Patel – 5 Stars
Brilliant Team – Both my wife and I were new to the Dental Market, the support we received … was simply amazing. He understands your needs based on a consultative approach, crafting the deal in a way that delivers the right outcome.
Joey Desai – 5 Stars
Or send us a message
If you’d prefer to send us your details rather than book a call, fill in the form below.
Book a free review 020 7100 8788 WhatsApp us
- Phone: (+44) 20 7100 8788
- WhatsApp: Message us on WhatsApp
Related reading
Further reading
A Guide to Tax Loans for Dentists
The complete article on how tax loans work, when they make sense, and what to look for in the terms.
Tax Saving Strategies for Dentists
Practical tax planning strategies dentists can apply now – capital allowances, payment timing, pension contributions, structuring decisions. Useful context whether you’re taking a tax loan or planning to avoid one next year.
Taxes for Dental Practice Owners
The full overview of the taxes dental practice owners actually pay – corporation tax, VAT, capital gains, capital allowances. Foundational reading if any of this came as a surprise.
Related services
Other ways Samera supports practice owners
OVERVIEW – Dental practice finance broker
The full Samera Finance brokerage hub – acquisition, asset, property, tax loans and refinance in one place.
PAIRED – Tax planning for dentists
Proactive tax planning to reduce next year’s bill – so the tax loan was a one-time thing, not a recurring need.
Refinancing
Review your existing commercial mortgage or loan against the market. We only switch you if the saving justifies the move.
Asset finance
Equipment loans for CBCT, chairs, scanners, IT and vehicles. Often arranged within days.
Property finance
Commercial mortgages for the freehold of practice premises. PropCo structures for tax-efficient ownership.
Samera Growth Advisory
Ongoing growth advisory for groups and multi-site owners. Forward cash flow modelling and tax planning sit inside the monthly retainer so bills don’t arrive as surprises.
Frequently asked questions
Common questions about dental tax and VAT loans
What’s the difference between a tax loan and HMRC’s Time to Pay arrangement?
Both spread the cost of an HMRC bill, but they behave very differently. A tax loan is a third-party facility where a lender pays HMRC direct and you repay the lender monthly; a Time to Pay arrangement is direct with HMRC. The key differences are around interest rate, HMRC disclosure, speed and flexibility – see the Tax loan vs Time to Pay comparison above for the full side-by-side.
How quickly can a tax loan be arranged?
For established practices with clean trading accounts, often within days. The lender appetite for healthcare tax loans is well-defined and the application is relatively simple compared to acquisition or property finance.
Are there any fees for the brokerage?
No. We don’t charge you for sourcing the loan. The lender pays us a commission on completion, and we tell you in writing what we’re being paid before you sign.
What information do lenders need?
The HMRC demand letter or the equivalent calculation, your last set of management accounts or filed accounts, and basic information on the business and directors. Most lenders can decision on this in 24-72 hours.
What’s the typical interest rate?
Tax loan rates vary by lender, term length, the type of liability, and your practice’s trading position. As a rough guide, established practices with clean accounts typically see rates in the 8-12% APR range on 6-12 month terms. We take the deal to the full market and bring you the best rate available – which is often materially better than HMRC’s TTP effective rate.
Can a tax loan cover VAT as well as corporation tax?
Yes. We arrange loans against corporation tax, VAT, self-assessment, PAYE and NI liabilities. The lender’s underwriting is broadly similar across these – what they’re funding is an HMRC liability, the specific tax type matters less than the size and the borrower’s trading position.
Will a tax loan affect my credit rating or my business’s lending capacity?
A tax loan is a credit facility, so it appears on the business’s credit file. Most lenders treat short-term tax loans differently to acquisition or property debt because the facility self-liquidates over 6-12 months. We can talk through how a tax loan fits with any other finance plans you have on the horizon – acquisition, refinance, asset finance – before you commit.
I’m worried about my underlying cash flow – is a tax loan the right fix?
Sometimes yes, sometimes no. A tax loan smooths a specific HMRC bill, but if the underlying cause is a wider cash flow problem, we’d want to look at that too. We work alongside the Samera dental accountancy team who can review your trading position and suggest whether tax loan-only is sufficient or whether a broader cash flow review makes sense.
Can I take out a second tax loan if I need to next year?
Yes – lenders will assess the next application on its own merits. But if you’re finding yourself needing a tax loan year after year, that’s a signal that your tax planning and cash reserves need a look. The Tax Planning for Dentists service is the natural next step.
Speak to a specialist
Free, no-obligation review. Whole-of-market across all major UK healthcare lenders. Free to clients. Often arranged within days.