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Healthcare

Are dentists employees or sole traders?

Up until now anyone who was subject to a British Dental Association (BDA) or Dental Practitioners Association (DPA) contract, and where those terms were followed, would be considered by HMRC to be self-employed for tax purposes. This meant that the individual would be responsible for reporting their total income less allowable expenditure and paying any resulting tax to HMRC each year via the self-assessment system.