Tax & accounting for associates, principals and dental practices.
From your first associate contract to a multi-surgery sale to a corporate buyer — Cranleys is the specialist co-pilot for UK dentistry. We handle UDA and private income, incorporation, goodwill, superannuation and the day-to-day compliance.
- Associates
- To multi-site groups
- NHS + Private
- Full income mix
- UK-wide
- Practices & principals
Every kind of dental professional
Associates, principals, partnerships and dentists preparing to sell — tax advice that fits UK dentistry as it's actually practised.
Associate Dentists
Self-employed associates working in one or many practices — clear tax, expenses done right and forward planning.
Practice Principals
Owner-dentists running one or more surgeries, whether NHS, private or a mix.
Dental Partnerships
Two or more principals sharing profits, expenses and long-term ownership decisions.
Dentists Preparing to Sell
Principals with a 3–5 year horizon to sell to a corporate, MSO or the next generation of associates.
Everything a dental career needs under one roof
Associate tax, practice set-up, partnerships, incorporation, VAT, capital allowances and sale planning — from advisors who speak dentistry.
Associate Dentist Tax
Self-assessment for self-employed associates — gross UDA and private fees, lab bills, expenses, payments on account and whether to incorporate.
- Self-assessment returns
- UDA & private income split
- Lab, materials & subscription claims
- Incorporation review
Practice & Squat Practice Set-Up
Structuring a new or acquired practice — sole trader, partnership or limited company — with the right VAT, payroll and finance foundations.
- Entity choice & set-up
- Bank & finance introductions
- Cloud accounting on Xero / Dext
- Payroll & pension enrolment
Dental Partnerships & Expense Sharing
Partnership agreements, expense-sharing arrangements, incoming/outgoing partners and profit-share reviews for multi-dentist practices.
- Partnership accounts
- Expense-sharing structures
- Partner buy-in & retirement
- Profit-share modelling
Incorporation & Goodwill
Move an established practice into a limited company the right way — valuation, goodwill treatment, CGT and long-term extraction strategy.
- Goodwill valuation & tax basis
- CGT on incorporation
- Director loan strategy
- Post-incorporation tax planning
NHS Pension & Superannuation
Superannuable NHS income, pensionable pay reconciliations, annual allowance and how private earnings interact with your NHS pension.
- Superannuation reconciliations
- Annual allowance modelling
- Scheme pays elections
- NHS + private planning
VAT on Cosmetic & Private Work
Cosmetic dentistry, teeth whitening and non-therapeutic treatments can be VAT-standard rated. We review the fee mix and register only when needed.
- VAT liability reviews
- Partial exemption analysis
- Registration & returns
- Retail schemes for plans
Equipment, Fit-Out & Capital Allowances
Chairs, imaging, CBCT, digital scanners and surgery fit-outs — maximise capital allowances, super-deductions and R&D where they apply.
- Capital allowances on equipment
- Practice fit-out reviews
- Finance vs cash purchase analysis
- R&D relief on digital workflows
Practice Sale & Succession
With corporate consolidators actively acquiring practices, deal structure drives your tax bill. We plan the sale early — often years ahead.
- Sale-ready accounts
- Business Asset Disposal Relief
- Earn-out & deferred consideration
- Family succession planning
Ongoing Compliance
Year-end accounts, corporation tax, VAT, payroll, CQC and Companies House filings — all handled with proactive year-round advice.
- Statutory accounts
- Corporation & personal tax
- Payroll & auto-enrolment
- Companies House & registered office
A clear path — from first call to ongoing care
Dental clients don't just get a tax return. They get a structure, a plan and a partner who understands the NHS contract and the private book.
- 01
Discovery Call
A confidential call to understand your role, income mix, practice structure and biggest tax concerns.
- 02
Income & Practice Map
We pull together UDA, private, lab, pension and entity data so you can see the real numbers.
- 03
Tax Plan
A written recommendation covering structure, expenses, incorporation and next steps — in plain English.
- 04
Implementation
We handle filings, set up entities, register for VAT and coordinate with your practice manager and lab.
- 05
Ongoing Care
Quarterly reviews, year-end planning and proactive alerts as NHS contracts, pension limits and tax law change.
Accountants who understand dentistry, not just tax.
Cranleys works with associates, principals and dental partnerships across the UK. We understand UDA reconciliations, private plans, incorporation and the corporate M&A landscape — so you get advice that's practical, timely and tailored.
- Specialism in dental tax and practice structures
- Proactive planning around NHS contract and pension changes
- Experience with associates, principals and multi-site groups
- Direct access to a senior advisor
- Sale-ready accounts and long-horizon exit planning
"Cranleys took the whole practice off my head — UDA, associates, VAT, the lot — and put a real plan under the sale we're working towards."
The questions dentists actually ask
How is an associate dentist taxed?+
Most associate dentists are self-employed and file via self-assessment on their gross UDA and private fees, less lab bills and allowable expenses. We handle the return, plan for payments on account, and review whether incorporation makes sense as your income grows.
Should I incorporate my dental practice?+
It depends on profit level, drawings, pension contributions and long-term plans (including any potential sale). For many established practices incorporation is tax-efficient, but goodwill valuation, CGT and NHS contract issues have to be worked through carefully. We model both routes on your actual numbers.
Do dentists have to charge VAT?+
Most therapeutic dental care is VAT-exempt, but cosmetic dentistry, teeth whitening and certain non-clinical income can be standard-rated. We review your fee mix and only register you for VAT when it's actually required.
How is NHS superannuation reconciled at year-end?+
Superannuable NHS income is estimated in-year and reconciled through your annual pensionable pay return. We reconcile it against your accounts, correct any over- or under-contribution, and model the annual allowance impact.
I'm planning to sell my practice — when should we start?+
Ideally 3–5 years out. Corporate buyers pay for clean numbers, stable associates and a documented private book. We help you get accounts sale-ready, plan for Business Asset Disposal Relief and structure earn-outs so more of the proceeds stay with you.
Can you work with our practice manager and dental software?+
Yes. We work with practice managers day-to-day and integrate cleanly with common dental and practice management software via Xero, Dext and bespoke exports where needed.
Ready to get your dental tax sorted?
Book a confidential discovery call. We'll map your income, practice structure and long-term plans — and show you where tax can be saved.
Book a call