Associate Dentists & IR35: The 2026 Update You Can't Ignore
HMRC's revised guidance on associate dentist contracts has real consequences for take-home pay and pension planning. Here's the practical version.
By Agnieszka Walendziak
HMRC's updated position on associate dentist contracts has arrived — and the previous informal treatment many practices relied on is no longer safe. We've spent the last month reviewing contracts across our dental client base and the pattern is clear.
The good news: with a properly drafted contract, sensible working practices and a clean set of accounts, most associates can continue to operate through their own company. The bad news: the days of a copy-and-paste template contract are over.
We're offering all associate dentists a fixed-fee IR35 contract review, including a written opinion and any recommended contract changes. Practice principals should be reviewing their side of the same contracts urgently.
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