Going Electric – The Tax Benefits

As motorists, our growing demand for reduced costs and greater efficiency coupled with increased choice and performance, has resulted in a massive increase of plug in and hybrid car sales. There has been an increase in demand for ultra-low emission vehicles in the UK, with sales of electric and
hybrid cars increasing by 119% in the year to March 2020, BEVS (Pure Battery powered Electric Vehicles) however have seen an even greater rise at 204% year over year. With companies like Mercedes-Benz aiming to launch 20 new plug-in hybrid EQ Power models by the end of 2020 the market is sure to grow.

With this in mind, the government have stepped up their green initiatives, and changes to encourage the use of electric vehicles have been set out in legislation to provide a range of tax cuts which could benefit us all.

Benefits in Kind

The current system using the New European Driving Cycle (NEDC) has been replaced by the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) from 6 April 2020, where most appropriate percentages are reduced by 2 percentage points in 2020/2021 compared to the 2019/20 appropriate percentages for cars.

Related Company Car benefits

HMRC do not consider electricity to be a fuel for car fuel benefit purposes, therefore HMRC introduced a new rate from 1 September 2018 of £0.04p per mile for fully electric company cars. This is the tax-free element that can be paid by employers or claimed by employees when they use their own electric car for work purposes.

Other tax-free benefits of having an electric company car include:

  • These changes will impact Benefit in Kind (BIK) taxation going forward for the 2020/2021 tax year and switching to an electric car can bring significant tax benefits. From 6 April 2020, the BIK tax for EVs is reduced to 0% for cars registered after 6 April 2020 with a range of 130+ miles and emission of less than 50 grams per kilometre of CO2. Essentially a zero-emission
  • The cost of charging an electric vehicle at work vehicle made available to an employee will be completely tax free.
  • The cost of installing a vehicle charging point at the employee’s home The BIK will increase to 1% and 2% for years 2021/22 and 2022/23 respectively. Buyers should be aware that the EVs purchased on 5 April 2020 or before will still attract a 2% BIK even if the range is beyond 130 miles.
  • Employer pays for charge card of £100 per year to allow individuals unlimited access to local authority vehicle charging point.

Employer’s National Insurance

From 6 April 2020, as the benefit in kind charge on an electric vehicle will be 0%, the class 1A benefit in kind, which is the cost to the employer of providing benefits in kind to employees, will also be nil.

Capital Allowances

Most cars purchased by companies will be due tax relief on a writing down basis at either the main rate (18%) or the special rate (6%). However, for new and unused cars with CO2 emissions of 50 g/km or less, there is a special enhanced capital allowance of 100% available, second hand cars do not qualify for the first-year allowance. With a main rate writing down allowance, after 8 years the company will still only have relieved 80% of the cost of the vehicle, but with the enhanced capital allowance regime available to low emission cars, the full cost can be relieved in year one.

On the flip side, if the car is disposed of it may result in a high balancing charge due to the electric vehicle pool having a zero balance. It is therefore crucial you seek advice before a purchase or disposal of your electric vehicle.

Please note, that the special enhanced allowance is only available for expenditure on new and unused cars – expenditure on second hand cars does not qualify for the allowance, even if the emissions criteria are met.

VAT – The common misconceptions

There are some commonly held misconceptions about the VAT breaks for businesses buying electric and hybrid cars. There have been numerous cases of car dealers telling customers that businesses can recover the VAT on the purchase of an electric car.

HMRC have no special VAT breaks for electric cars and hybrids. The VAT can only be recovered by a VAT registered business on the purchase of the car if there is no private use at all, and that includes home-to-work journeys. So, you can only reclaim the VAT on the purchase of the car if it is for 100% business use only. If your business leases the car, then you can recover 50% of the VAT on the hire charges and all the VAT on any additional charges such as maintenance or roadside assistance.

The differences if you are self-employed

As with all things in the tax environment, when you are self employed the rules are slightly different.

The main difference is benefit in kind taxation does not exist for self-employed individuals, instead individuals can claim the costs of motoring as a tax-deductible expense. Be aware though, where a motor vehicle is used in the business and is also used privately, the costs incurred are restricted for private use. When looking at capital allowances, the rates do not change however the allowance you receive is again restricted for the private use element of the vehicle.

Using HMRC’s simplified expenses claim will mean less paperwork. Like traditional cars you can claim 45p per business mile for the first 10,000 miles per tax year. However using simplified expenses means that capital allowances and actual running costs cannot be claimed.

Should you have any queries concerning above, please contact a member of our specialist healthcare team on 01253 404404 or 0115 972 1050.

Primary Care Network (PCN) Financial Statements to 31 March 2020

It has been almost a year since PCNs were introduced to the NHS landscape and it is now time to ensure that your PCN is able to provide you with a copy of the PCN Financial Statements covering the allocation of income and expenditure for the period to 31 March 2020, and the assets and liabilities as at that date, across the member practices. This will enable the practice accounts to reflect the correct share of the income and expenditure that your PCN has received, or paid for, on behalf of your practice, together with the underlying surplus held on behalf of the practice.

It is vital that the accounting treatment of this is done in accordance with HMRC tax and accounting standards so that surpluses can be taxed and pensioned correctly. We therefore recommend that a Healthcare Specialist accountant prepares the PCN statement.

We have experience of dealing with this for a number of PCNs and would be happy to apply our wealth of knowledge regarding the unique issues of the Healthcare sector relating to tax, pension and VAT issues for PCNs, and assist with preparing your Financial Statement including liaising with any other PCN members’ accountants to acquire the necessary information.

For further information about this service, please contact a member of our healthcare team on 01253 404404 or 0115 9721050. Alternatively, please email your query to info@mooreandsmalley.co.uk and we will get back to you.

About our specialism

We have a dedicated healthcare team which consists of 30 members of staff who look after over 100 medical practices.

We are members of AISMA which is a network of independent accountancy firms throughout the UK specialising in services to the medical profession. Recently, as Board members of AISMA, we worked with the BMA in creating a reimbursement form to assist medical practices in claiming additional costs during the Covid-19 pandemic.

We have a breadth of experience working with PCNs and can provide support with a variety of areas, including:

  • Review and advice on the financial aspects of your PCN agreement
  • Advice on your PCN structure considering the long-term strategy over the 5-year contract plan
  • Prepare an annual statement of the transactions to enable the correct figures to be allocated into the member practice partnership accounts
  • Provide personal tax and pension advice in respect of the role of the PCN clinical director including assessment of the different ways the role can be paid for
  • Advice on the VAT implications of transactions across the PCN, review cost sharing group provisions and help meet HMRC requirements to ensure the PCN operates within the VAT rules
  • Advice in respect of staff employed by the PCN or hosted by a PCN member on their eligibility for access to the NHS pension scheme

BMA responds to the death in service benefit announcement

The Government has announced that families of NHS and social care workers who pass away as a direct result of Covid-19 will be entitled to a £60,000 lump sum.

However, Dr Vishal Sharma, BMA pensions committee chair, has said:

“Whilst this single payment may seem a sizeable sum, it comes nowhere near compensating families for the lifetime income their loved one may have earned if they hadn’t died prematurely, fighting this crisis on the frontline. This is particularly true for young or recently qualified staff.”

“Increasing numbers of families are dealing with the loss of a loved one as the death toll for front line workers rises, they should not also face a future without financial security. The BMA will be examining closely the detail of the Government’s life assurance scheme.”

Source: https://www.bma.org.uk/news-and-opinion/bma-says-government-s-death-in-service-benefit-for-families-of-healthcare-workers-may-not-go-far-enough

But the BMA has added that although the sum might provide some immediate financial relief for the short term, it could leave families deprived of longer-term financial security, particularly if their loved one was not a current member of the NHS Pension Scheme or had only recently joined the scheme.

The BMA states that:

“This restriction automatically excludes tens of thousands of new doctors at work in the UK NHS, the majority of whom have come to work here from abroad. GMC figures show that 33,729 doctors have joined the medical register in two years until the end of March 2020. Fifty-seven per cent of new registrants in this period are from abroad.”

Families of members of the NHS Pension Scheme will not be eligible to receive a regular survivor’s pension if the doctor has not paid into the scheme for at least two years.

Source: https://www.bma.org.uk/news-and-opinion/bereaved-doctors-families-face-financial-shortfall

Information correct as at 29/04/2020. Further information is expected to be released on this, we will keep you up to date as and when new details emerge.

For further information about what other financial assistance is available for general practice during the Covid-19 pandemic, please click here.

Template reimbursement claim form

Through our involvement on the Board of AISMA, we have worked with the BMA in creating a reimbursement form to assist medical practices in claiming additional costs during the Covid-19 pandemic, including costs for the bank holidays over the Easter Weekend.

The form, which has now been released, is available to complete in Excel by practices and can then be submitted to your local CCG to request the reimbursement payment.

The guidance from the BMA states that:

“This can be used to claim the costs from Easter weekend, and any other additional costs that might arise which are agreed to be reimbursable.

The form covers both staff and non-staff costs and provides costings based on the national agreed reimbursements for Easter weekend. These are able to be amended if a local arrangement was more favourable.”

Guidance for completing the form is included also.

Staffing cost reimbursement

The costs for sessional/locum and partners will depend whether the individuals are in the pension scheme. The table below, which is taken from the BMA guidance, provides the NHSEI published rates for bank holidays. If you have agreed higher rates locally, then these can be entered on to the form to be calculated.

Non-staff expenses reimbursements

We worked closely with the BMA to provide an estimation of the daily cost of non-staff expenses. The 3.5p per patient per day was based on statistics provided by AISMA firms which covered 2.2m patients. 

Information correct as at 29/04/2020 and can be found here: https://www.bma.org.uk/advice-and-support/covid-19/practical-guidance/covid-19-toolkit-for-gps-and-gp-practices/funding

What can we do to help?

If you would like further information or assistance with this, then please contact Lisa Pennington on 01253 404404 or 0115 972 1050 or email info@mooreandsmalley.co.uk.

During the Covid-19 pandemic, we appreciate that the sector is under extreme pressure to efficiently run some essential financial functions. We are able to provide temporary support to relieve the burden where possible and deliver finance functions which may have previously been done in house.

Examples of this include;

  • Preparing management accounts
  • Maintaining the practice’s financial books and records
  • Assisting with VAT returns
  • Cash flow planning
  • Payroll services

For up to date guidance on the Government initiatives available for the healthcare sector, and general business, during the Covid-19 pandemic, see our dedicated resource hub on our website.

Final Pay Controls – new form required

Many of you will now have heard of the notorious Final Pay Controls that can impose significant additional employer pension contribution charges on the practice when an employee’s pay in the 1995 pension scheme increases in the final few years up to retirement. 

For a number of practices the Practice Manager, an Advanced Nurse Practitioner or a Pharmacist might be a Non-GP Provider partner in the GP partnership and these charges can apply when they retire too.  This can cause very high Final Pay Controls charges to be paid by the partnership as “employer” when profits have fluctuated for perfectly normal commercial reasons.

Previously, when the scheme member (employee/Non-GP Provider partner) retires, the NHS Pensions Agency, as part of the retirement claim process, were supposed to check the pay of the last four years to determine whether a Final Pay Control charge applied. It appears that the checks, however, were not consistently being done. The NHS Pensions Agency have therefore introduced a new form that the practice must complete when an employee or Non-GP Provider partner  retires with 1995 benefits, even if that member has subsequently moved into the 2015 pension scheme, and, in the practice’s opinion, a Final Pay Control may arise.  The NHS Pensions Agency have confirmed they will require completion of the form in either of the following circumstances:

  1. There has been a significant pay increase in the last four years, or
  2. They are likely to exceed the allowable amount of 4.5% in the last four years

The form is called the Final Pay Control Supplementary Form (FPC 1) and requires you to provide the NHS Pensions Agency with details of the four years of pensionable earnings from before the retirement. The NHS Pensions Agency do not define what “a significant pay increase’ is, and you may consequently need to seek advice in working out what the last four years pay is. This can be by no means straightforward.

A Non-GP Provider  retiring on 30 September from a practice with a 30 April accounting year end would be in no position to know what the final profit would be until the accounts from the next year are prepared. There also needs to be apportionment of one year’s pensionable pay and the addition to apportioned profits from the year before to consider so that four 12 month periods up to the retirement date can be found. And then there is consideration of the potential charge itself, which is a complex calculation.

If the above then uncovers that a charge may arise, the FPC1 form needs completing and submitting. It cannot be submitted with the AW8 pension claim form. It needs to be emailed to the separate Final Pay Controls team at nhsbsa.fpc@nhs.net.

Potential charges arising from national Agenda for Change scale increases are exempt from the charge, as may be genuine promotions to a higher paid role within the NHS with a different employer.

For employed staff, identifying the pensionable pay should in theory be more straightforward. But one wonders whether the NHS Pensions Agency are aware that payroll operators only need to keep records for three years? Will they have access to the full four years required? Perhaps not, particularly if the member is retiring from a position they have only been employed in for a short time.

For Practice Managers particularly, planning for retirement to mitigate a charge whilst maintaining pension benefits at a reasonable level is crucial. We can assist with that. From a legal point of view, though, it must also be considered where the charge lies. The pension regulations place it on the practice as a further employer pension contribution. If it arises, however, because of an increase in profits for a retiring Practice Manager partner, should that retiree bear at least a proportion of it? One to consider with your solicitor for the partnership agreement!

Should you have any queries concerning above, please contact David Walker on 01253 404404, or a member of our specialist healthcare team.

Business finance support for the healthcare sector during the Covid-19 pandemic

During the Covid-19 pandemic, the healthcare sector is under extreme pressure to efficiently run some essential financial business functions.

MHA Moore and Smalley can provide temporary support to relieve such pressures and deliver finance functions which may have previously been done in house.

How can we help to relieve the burden during this time?

Finance function support secondments

The finance function is key, and it is essential to ensure compliance needs are met and deadlines are adhered to. As such, our specialists can perform duties on a temporary basis on behalf of staff who may be unavailable. Such roles include:

  • Management accountant
  • Financial accountant
  • Bookkeeper

We can assist with a range of duties usually performed by such individuals in an efficient and cost-effective manner.

Management accounts

Management accounts is an essential function which allows you to make informed decisions, by providing crucial financial and statistical information, in a regular and timely manner. We can assist you in setting up these processes or preparing the information for you. This will include a cover letter and report for the bank if the information is required under existing lending covenants.

Quickbooks online support

We are able to provide a review of transactions entered into QBO for the period to date and make amendments as necessary, to enable the future management accounts to be prepared using meaningful underlying records. This will ensure the partners continue to have the information they need.


We can provide assistance with bookkeeping for a temporary period. This will help to relieve some pressure from the practice management and finance team and will ensure the partners continue to have the information they require.

VAT advice

The Government announced on 20 March 2020 that certain VAT payments could be deferred until 31 March 2021. In the majority of cases a medical practice will only be VAT registered if they are a dispensing practice and the submission of VAT returns usually results in a refund to the practice. However, in the unlikely event a payment is due, the deferral can be made.

The deferral:

  • is available to all UK VAT registered entities
  • is automatic and no application or notification to HMRC is required
  • applies to all routine payments of VAT due between 20 March 2020 and 30 June 2020.

Any liabilities will be deferred until 31 March 2021. No interest or penalties are going to be charged by HMRC on deferred amounts as a result of this announcement.

However as dispensing practices usually receive refunds then these can be claimed as usual.

The VAT returns must still be filed during the deferral period and filing deadlines are as normal. If there is a direct debit set up to take VAT payments the mandate should be cancelled but please remember to set up a new one once the deferral period ceases.

We can provide assistance with preparation of the VAT returns for a temporary period. This will help to relieve some pressure for the practice management and finance team.

Payroll services

We can assist you with maintaining your payroll records if some of your key staff members are unavailable to do so.

Cash flow forecasts and projections

As we are all unsure how long the Covid-19 pandemic will continue for, practices should continue to assess their cash flow requirements on a timely basis We can assist practices with:

  • The preparation of profit and loss, cash flow and balance sheet forecasts
  • Review of internal financial management procedures and controls

Contact information

For further information about how our specialist healthcare team can assist you, please contact us on either 01253 404404 or 0115 972 1050, or email info@mooreandsmalley.co.uk

Covid-19 – Financial assistance for General Practice

As we all adjust to different routines and ways of working, it may be worth having a quick round up of the financial assistance available to General Practice as a result of the Coronavirus pandemic. For General Practice, this may be from one of two sources; either the NHS through your commissioners, or the Treasury through the national schemes.

NHS funds

In his first budget, the Chancellor, Rishi, Sunak, promised a further £5 billion to the NHS and local authorities to tackle the virus. Whilst that figure may have to grow, it means that commissioners should have the wherewithal to allocate further funds to practices. In addition, Simon Stevens, the Chief Executive Officer on the NHS, has said “We will make sure that funding does not influence clinical decision making by ensuring that all GP practices in 2020/21 continue to be paid at rates that assume they would have continued to perform at the same levels from the beginning of the outbreak as they had done previously, including for the purposes of the Qualities and Outcomes Framework (QoF) and Enhanced Services (DES and LES) payments. CCGs should plan to make payments on this basis. NHSE/I will reimburse any additional costs as part of our wider finance agreement on Covid-19.”  That is an unequivocal statement and should reassure practices that help will be given.

Certain costs will have increased, particularly for IT and video consultation facilities with the encouragement of a ‘total triage’ system. Such IT systems are to be centrally funded through regional NHS teams.

Should you require more capacity for messaging, that would be through your local CCG, which itself can apply for additional funding to cover this.

It may be that further property capacity may be required, for instance to set up a ‘hot hub’ for local practices. It is expected in these circumstances that it is the commissioner that will enter into a short-term tenancy agreement with the landlord to facilitate this, so there should be no additional cost to practices to rent anywhere, but applications will need to be made to equip it.

Many will already have accessed the Easter Bank Holiday funds that my colleague, Lisa Pennington, has mentioned elsewhere in the Newswire.

Anecdotally, we are hearing commissioners considering funding of more diverse costs. One GP is very reluctant to return home as there are vulnerable people being shielded, so he is staying in a hotel close to his surgery. He is applying for funds to cover the hotel. So, the message is clear. If you do incur additional costs as a result of the outbreak, make a claim.

Coronavirus Job Retention Scheme (CJRS or Furloughing)

This is the scheme that encourages employers that have either had to close their business or seen it negatively impacted by the virus to furlough (temporarily lay off) their staff and keep paying them. The Government will then reimburse the employer to the tune of 80% of the employee’s wages up to a maximum of £2,500 per month. Employers may choose whether they pay the furloughed member in full during this period or limit the payment to the reimbursable amount of 80%.

The scheme is not designed for public sector bodies, which includes General Practice, as public services still need to be provided and contract money is still being paid. Where that funding remains, furloughing will not be permitted.

What about self-isolators and those who are being shielded? HMRC has indicated that General Practices may claim under the CJRS, but only if they meet the criteria bearing in mind the restrictions for public sector bodies.

In this situation it is most likely that additional costs incurred by practices to cover for staff who are shielding will be met from the NHS funding arrangements mentioned above

Practices can reclaim statutory sick pay when staff are ill or self-isolating.

The Government online system to claim reimbursement of furloughed wages is now up and running.

Small Business Grant

We have received news that a few very small practices have been awarded a taxable grant, being administered by local authorities, of £10,000. The practice must be in receipt of either Small Business Rates Relief or Rural Rates Relief and the property must have a rateable value of £15,000 or less. This is unlikely to be the case for the vast majority of practices.

Self-Employment Income Support Scheme

This is something that, again, is unlikely to affect most GPs. This is for those who have lost income as a result of coronavirus. As General Practice income streams have been maintained, that is unlikely to be the case. HMRC are to examine tax records for 2016/17 to 2018/19 and will invite eligible taxpayers to make a claim. HMRC are aiming to contact taxpayers by the middle of May 2020. Those who have already seen their businesses affected are advised to apply for Universal Credit now. Should the Support Scheme pay then materialise, the Universal Credit will be reduced as the Support counts as income.

To be successful, taxable profit must be no more than £50,000 and must be more than half of a taxpayers total income in either:

  1. 2018/19, or
  2. The average of the three years 2016/17 to 2018/19

If the above is the case, HMRC will pay you 80% of the profits up to a maximum of £2,500 per month.

Individual partners in GP practices may also benefit from being able to defer payment of their 31 July 2020 tax bill until 31 January 2021

Hopefully the above has provided an outline of what is out there, but please feel free to contact one of the team for further information.

How we can help

The Healthcare team at MHA Moore and Smalley is committed to providing regular updates for practices and clinicians in the current climate, and we will continue to offer our services to support you in any way we can in the upcoming months.

Should you have any queries about the information within this update, please do not hesitate to contact David Walker on 01253 404404. Alternatively, please email info@mooreandsmalley.co.uk and someone will get back to you.

Covid-19: BMA guidance on furlough for GPs and GP practices

The BMA has updated its Covid-19 toolkit for GPs and GP practices to include advice on furloughing staff.

They state that:

“Furloughing staff

The key to whether the Coronavirus job retention scheme applies to GP practices is public funding; the rules and regulations do not specifically exclude organisations that are in receipt of public funding, but rather states they are not expected to furlough staff.

As a general rule, if the funding that is used to employ staff members is maintained, as is the case for GMS funding for general practice, then furlough will not be permitted. Where the funding has been reduced or halted, and there is a direct impact on the employment of staff, then practices may be able to furlough their staff.

Shielding and self-isolating staff
The scheme provides that you can claim for furloughed employees who are shielding in-line with public health guidance, or need to stay at home with someone who is shielding.

GP practices should however check the criteria carefully to see if they meet them, if so, the advice from HMRC is that they can use it in the same way as any other organisation.

However, if the funding that supports the employment of that member of staff is being maintained practices are expected to continue to pay at full pay.”

Source: This information is correct as at the 21/04/2020 and has been taken from: https://www.bma.org.uk/advice-and-support/covid-19/practical-guidance/covid-19-toolkit-for-gps-and-gp-practices/redeploying-staff-working-in-hubs-and-furlough

You can also find the complete toolkit here.

What can we do to help you?

MHA Moore and Smalley has a specialist healthcare team who work with a number of GPs and medical practices.

During the Covid-19 pandemic, we appreciate that the sector is under extreme pressure to efficiently run some essential financial functions. We are able to provide temporary support to relieve the burden where possible and deliver finance functions which may have previously been done in house. Examples of this include;

  • Preparing management accounts
  • Maintaining the practice’s financial books and records
  • Assisting with VAT returns
  • Cash flow planning
  • Payroll services

If you would like further information on this then please contact Lisa Pennington on 01253 404404 or 0115 972 1050 or email lisa.pennington@mooreandsmalley.co.uk

Furloughing staff in dental practices with private and NHS income

Covid-19 has affected all businesses regardless of what they do. Dentists are also facing extreme challenges to ensure that they are going to financially survive the fallout effects of the Covid-19 pandemic. All practices in England have been encouraged to provide a basic service, treating patients by triaging and telephone and still issuing prescriptions where appropriate. However, there is a financial impact on the ongoing income and expenses of the practices and the government has provided support to help mitigate the adverse effects.

There are two state schemes that have been introduced to help dental practices.   

  1. The government backed scheme that enables staff to be furloughed at 80% of pay and the practice reclaim the same 80% from the government.
  2. The NHS contract will continue to be paid to the practice, subject to certain conditions.

Government guidance regarding furloughing can be found here:


So what are the conditions?

If the practice is receiving funding from the NHS contract, then they will not be entitled to take advantage of the government backed furlough scheme. This statement has obviously caused great concern in mixed practices.

Mixed practices have now been provided with confirmation from NHS England and the Treasury that the furlough scheme can be utilised in proportion to their private activity and the rules regarding not being able to apply for government backed funding is in relation to the NHS dental income only.

The steps for mixed practices are as follows:

  1. Calculate your NHS income and Private income percentage of total income
  2. Calculate the private percentage of turnover multiplied by the monthly staff wages costs
  3. The practice can claim pay for the 80% funding in relation to any furloughed individuals up to the level of the proportion calculated at step 2 and will have to use its ongoing NHS funding or other resources to make up any extra costs for furloughed staff.
  4. Practices will have to consider the members of staff and whether they can be furloughed or be redeployed. If a practice has to close, NHS staff may be redeployed in other areas to ensure the NHS funding continues.

An example provided by the BDA regarding how to calculate the percentages is below:

For example, say a practice income is £1m a year. Say £400,000 of that income is from private patients and £600,000 is from the NHS. The private income is therefore 40% of the practice income. Say the annual wage bill is £300,000. Say this crisis lasts 3 months (25% of the year).

During that three-month period, the wage bill is 25% of £300,000 = £75,000. The practice can claim 40% in respect of the £75,000 (£30,000) wages from the furloughed workers scheme. As employers can only claim 80% of the wages, the amount the employer can claim, and should pay staff, is 80% of £30,000 = £24,000. The remaining £45,000 should come from the continuing NHS contract payments.

The BDA guidance is provided here and is being updated regularly.


Further guidance will be issued by NHS England in due course and updates will be made available when the information is received.

What can we do to help you?

MHA Moore and Smalley has a specialist healthcare team who work with a number of dental practitioners.

During the Covid-19 pandemic, we appreciate that the sector is under extreme pressure to efficiently run some essential financial functions. We are able to provide temporary support to relieve the burden where possible and deliver finance functions which may have previously been done in house. Examples of this include;

  • Preparing management accounts
  • Cash flow planning
  • Raising finance
  • Payroll Services

If you would like further information on this then please contact Lisa Pennington on 01253 404404 or email lisa.pennington@mooreandsmalley.co.uk