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HMRC extends Tax Health Plan to Dentists

On 10 January, HMRC announced a new tax disclosure facility for medical practitioners. Under what is being called the Tax Health Plan (THP), medical practitioners will be able to come forward and declare past tax irregularities. These would be subject to a guaranteed penalty of 10%, rather than the maximum 100% which could be imposed if they were to be investigated by HMRC.

The facility covers medical practitioners registered with the General Medical Council but this is now going to be extended to cover dentists registered with the General Dental Council and British Dental Association. It is expected that HMRC will issue a press release shortly.

Andrew Jupp, National Head of Tax at RSM Tenon said “we are pleased that HMRC has listened to representations made and has extended that facility to dentists. This still does not, however, cover all medical practitioners particularly those in the less mainstream fields, such as complementary therapy. We are therefore encouraging anyone not specifically covered by the THP but who has concerns about undeclared liabilities, to seek immediate professional advice.”

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Notes to Editors


For more information, please contact:
Vicki Davies on 01256 370308 or vicki.davies@rsmtenon.com
Alicia Jennings on 020 7566 6741 or aj@redleafpr.com


About RSM Tenon

RSM Tenon is a leading provider of accounting and business advice in the UK and internationally. RSM Tenon is the 7th largest accountancy and business advisory firm in the UK, employing over 3000 people across 50 offices. RSM Tenon is the UK member of RSM International*, the 6th largest global accounting network with over 700 offices across more than 70 countries.

* www.rsmi.com


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Jackie McColl
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Phillip Ward
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