For: Self-Employed Dental Therapist & Hygienist (UK)
Prepared by: Stephen Crouch
1. General Principles
As a self-employed professional, you can deduct expenses that are “wholly and exclusively” incurred for the purposes of your trade (Income Tax (Trading and Other Income) Act 2005 s.34). In practical terms, these are costs you pay to run your business that are not of a private or capital nature.
All expenses claimed should be:
• Business-related and not for personal use.
• Supported by records, such as receipts, mileage logs, or invoices.
• Reasonable and proportionate for your line of work.
2. Typical Allowable Business Expenses for Dental Therapists & Hygienists
Professional & Regulatory Costs
- General Dental Council (GDC) registration fees.
- Professional indemnity insurance.
- Membership fees for professional associations (e.g., BSDHT, BADT).
- CPD training costs directly relevant to your current practice.
- Professional journals and reference materials.
Workwear & Equipment
- Protective clothing and uniforms (where required by the workplace and not suitable for everyday wear).
- Replacement of clinical tools and equipment that you provide yourself.
- Laundry or cleaning costs for uniforms (where not reimbursed by the practice).
Administration & Office Costs
- Computer equipment, printer, stationery, software, or subscriptions used for record-keeping, tax returns, or professional work.
- Mobile phone — business proportion of calls and data.
- Accountancy or bookkeeping fees.
Premises / Home Office
If you perform admin work at home (e.g., booking, CPD, record keeping), you may claim:
- Simplified flat rate: a small fixed amount based on hours worked at home per month.
- Or a reasonable proportion of household running costs (e.g., heating, electricity, internet), based on actual business use.
3. Travel & Subsistence Expenses
Travel is often a key area for self-employed dental professionals working at multiple sites.
HMRC distinguishes between business travel (allowable) and ordinary commuting (not allowable).
3.1. Business Travel (Allowable)
You can claim the cost of travelling:
- Between different dental practice locations.
- To temporary workplaces from your business base.
- To attend courses, conferences, training, or professional meetings relevant to your trade.
- For business errands such as banking or suppliers.
Methods of claiming:
- Mileage Allowance (simplified): 45p per mile for the first 10,000 business miles per tax year, 25p thereafter.
- Or actual running costs (fuel, insurance, repairs) with an appropriate business proportion.
You may also claim reasonable subsistence (e.g., meals) if the travel is away from your normal base and lasts a significant part of the day.
3.2. Non-Allowable Travel (Ordinary Commuting)
HMRC considers the cost of travel from home to a permanent workplace as ordinary commuting and not allowable.
For example:
- Travel from home to the same dental practice regularly is treated as ordinary commuting.
- If one of the practices is your main base of operations, travel from home to that location is also not allowable.
4. Determining “Base of Operations”
For self-employed people, HMRC often focuses on where the business is effectively run from, rather than simply where clinical work happens.
- If you mainly work from home to manage bookings, keep records, and the dental practices are simply where you deliver services, then your home can be the base.
- In that case, travel from home to each practice can be allowable, provided each is a temporary workplace.
- A workplace is temporary if your work there is expected to last for less than 24 months and is not a fixed/permanent arrangement.
However, if one practice functions as your regular, permanent base, then travel from home to that practice is not allowable. Travel between that permanent base and other temporary locations is allowable.
5. Illustrative Examples
Example A: Multiple Temporary Workplaces
You work at 3 different dental practices, none more than 1–2 days per week, on short contracts, and you do all your admin from home.
→ Home is your base. Travel from home to each practice is allowable, as is travel between practices.
Example B: One Permanent Base
You work 3 days a week at Practice A indefinitely and occasionally at Practices B and C.
→ Home to Practice A travel is not allowable (ordinary commuting). Travel between A and B/C, or to courses, is allowable.
Example C: Same-Day Multiple Sites
You work at Practice A in the morning and Practice B in the afternoon.
→ Travel from A to B is allowable, regardless of whether A is permanent or temporary.
6. Record-Keeping
To support claims, keep:
- A mileage log (dates, locations, mileage, purpose).
- Receipts for fuel, parking, tolls, public transport.
- Details of appointments or work undertaken at each location.
7. Summary Table
8. Key HMRC References
- HMRC BIM37605 – “Travel: self-employed: ordinary commuting and travel to places of business”
- HMRC BIM37610 – “Travel: self-employed: base of operations”
- HMRC BIM75010 – “Wholly and exclusively test”
- ITTOIA 2005, s.34
Action Points for Client
1. Clarify which dental practice (if any) is your permanent base.
2. Keep detailed mileage records for all business journeys.
3. Review contracts to determine whether each site is “temporary.”
4. Retain all receipts for business-related costs.
5. Use either mileage allowance or actual costs consistently.
