Pillar guides
Deep guides for UK dentists
Long-form reference content on the decisions that actually move the numbers. Written for principals, partners, associates, locums and practice buyers. Every guide grounded in current 2025/26 UK tax and NHS contract rules.
Pillar guide · Associate tax
Associate Tax Survival Guide for UK Dentists
The full UK associate dentist tax reference: the five HMRC tests for self-employed status, every allowable expense category, NHS Pension AVC mechanics, IR35 risk for limited-company locums on NHS engagements, indemnity insurance treatment, and how to make your accounts mortgage-ready.
Pillar guide · Practice structure
Dental Practice Profit Extraction: Partnership vs Limited Company
The full UK 2025/26 comparison: when partnership wins, when a limited company wins, what NHS Pension membership does to the decision, and how to extract profit cleanly through salary, dividend and pension contributions. Worked numbers at current rates, not generic theory.
Pillar guide · Practice sale
Goodwill Valuation and Sale Playbook for UK Dental Practices
The full playbook for valuing and selling a UK dental practice in 2025/26. EBITDA multiples by region and practice type, goodwill methodology, post-April-2019 amortisation rules, BADR rate change in April 2026, Section 162 incorporation relief, and the 24-month pre-sale timeline.
Pillar guide · NHS contracts
NHS Contract Essentials for Dentists
The complete reference on UK NHS dental contracts: the UDA system, GDS vs PDS vs ODS, why UDA value varies by individual contract and region, end-of-year reconciliation, and what the 2025/26 contract reform direction actually means for principals.
Pillar guide · NHS Pension
NHS Pension Scheme Essentials for Dentists
What every dentist needs to know about the NHS Pension Scheme in 2025/26. The three sections (1995, 2008, 2015), the McCloud remedy, retainer membership for low-NHS-volume dentists, AVCs, and why incorporation can quietly cost you tens of thousands of pounds in lost accrual.
Pillar guide · Practice purchase
Practice Purchase Financial Due Diligence
The buy-side financial due diligence playbook for UK dental practice acquisitions. What to ask the seller, how to normalise EBITDA before the buyer's lender does, NHS contract risk, associate agreement red flags, financing structures, and the tax planning that needs to start before you offer.