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Tax and teeth

20 April 2010
Issue: 4251 / Categories: Forum & Feedback
A dental hygenist works for two different dental practices and is concerned as to whether home to office mileage allowances can be claimed, is her self-employed status secure, and are there VAT issues

I have recently been approached by a newly-qualified dental hygienist who is operating on a self-employed basis. She currently splits her time between two dental practices.

I would welcome any advice regarding expenses claims she may make. Specific questions that come to mind are as below.

  • Will she be able to claim for mileage from her home to the practices?
  • Is there anything we need to watch for to ensure that her self-employed status is not queried by HMRC?
  • Is VAT likely to be an issue?

Readers’ thoughts on the above and any tax VAT NIC or other points that might be relevant to this particular business would be appreciated.

Query 17 583 – Lenny

Reply from M.T.

VAT first: HMRC regard dental hygienists as exempt ‘health professionals’ as long as they are registered on the appropriate statutory register (see...

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