Dentists – All change for self-employed associates — potentially! The 2023 changes

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HMRC has now announced that past guidance for associate dentists will be withdrawn, with effect from April 6, 2023, and after this date the status of new and ongoing associate dentist engagements should be considered in line with the HMRC Manual page ESM0500 and CEST.

What is CEST!

This stands for the ‘Check Employment Status for Tax’ tool which gives you HMRC’s view of a worker’s employment status, based on the information you provide. It can also be used to check if changes to contractual terms or working arrangements may alter a worker’s employment status.

There must be a contract in place to see whether the engagement is classed as employment or self-employment. The tool assumes there is, or will be, a contract in place. Whilst HMRC will stand by all results given by the tool, as long as the information you give remains accurate, the cynical amongst us feels it to somewhat biased, simplistic and fraught with dangers.  This now means that from April 2023, all associates’ tax status should be considered on a case-by-case basis depending on the circumstances of each individual dental associate.


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