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Dentists & Self Employment Grant (Changes)

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Hi,

I am an Associate Dentist.Only Tax Return submitted was 18/19, for which my Trading Profits exceed £50k from both Private & NHS Income.

Orginally understood that I was not eligibile foe SEISS Grant as Profits Exceeded £50k

https://www.tax.org.uk/policy-technical/technical-news/covid-19-support-...

Struggling to understand this new guidance per the link above.

Does this mean Im eligible for the SEISS Grant if my Private Income is below £50k & grant will be calculated on my Full Trading Profits (Private & NHS even if over £50k)?

Thanks in advance

 

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By raj1234
20th May 2020 15:08

Hi, I don't think you will qualify unfortunately. Your trading profits for 18/19 have exceeded £50K, and that's the underlying rule despite you having mixed NHS/private income. One of the biggest issues for mixed practice associates right now, is whether associates are actually being paid their full NHS contract value. If not, you should contact the BDA.

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By Duggimon
20th May 2020 15:45

The guidance has been released because it was not exactly clear whether dentists could be eligible as the NHS is continuing to pay practices 80% of their average monthly payment, which effectively replaces the other schemes.

Dental practices are eligible for the CJRS only to the extent of the percentage of their private income. Self employed dentists are eligible for the SEISS to the same extent but, importantly, they are still subject to the same conditions as everyone else, meaning you do not qualify if the trading profits per your tax return exceed £50K

I would have thought however that you ought still to be receiving money from the practice, based on 80% of your average NHS list income, subject to the normal monthly calculations.

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Replying to Duggimon:
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By raj1234
20th May 2020 15:55

I think that's the big issue that associates are having, in that a lot of them are not actually being paid in full from their practice during Covid. Especially mixed practices, because providers have lost a lot of income. BDA have said that mixed practices can share the NHS income amongst NHS and private associates...

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