The screw begins to turn on associate Dentist taxation

HMRC have today announced that from April 2023, they will be withdrawing their ESM4030 guidance (automatic self employment status for associate dentists using a standard BDA template contract).

They invite you to use their online self employment status tool (https://www.gov.uk/guidance/check-employment-status-for-tax) to check associate dentist status. They have asked for feedback with regards to the use of this in relation to dentistry so please do check yourself or your associates and provide feedback.

HMRC have advised IDAW that the CEST tool is based on practicable application of an associate contract as opposed to just the contract wording. They have also said they will take declarations of self employment status using the tool in good faith if all questions are answered honestly.