Employment status guidance for Associate Dentists

From 6 April 2023, HMRC will be updating the Employment Status Manual (ESM) to remove specific occupational guidance for Associate Dentists (ESM4030). This is part of HMRC’s ongoing review and updating of employment status guidance and does not signal a change in the rules or a change in HMRC’s view of the employment status of Associate Dentists.

From the same date, Associate Dentists (or those who engage Associate Dentists) will be asked to make an assessment of employment status using the Check Employment Status for Tax tool, which according to HMRC will bring them in line with other taxpayers in the dental sector and elsewhere.

Taxpayers can continue to use ESM4030 until it is withdrawn, but where a contract either runs from or over 6 April 2023, Associate Dentists and their engagers won’t be able to rely on ESM4030 to determine the employment status for tax of that contract. HMRC will not be using the withdrawal of the guidance as a reason to open retrospective enquiries into periods prior to 6 April 2023.

If after consulting the guidance the taxpayer or their engager still has questions about determining employment status, you can contact the HMRC employer’s helpline on 0300 200 3200.