COVID-19 dentistry update

Self Employed Income Support Scheme (SEISS)

11 Jun 2020
Sophie Kwiatkowski
A 5 minute read
by Sophie Kwiatkowski

Update 11.06.2020

Following on the from the BDA update yesterday, below is an update as to the position for dentists at present.

What did the BDA say?

HMRC clarifies position on payments to associates

Given that associates in England are potentially in receipt of NHS earnings as well as separately being eligible for the Government’s Self-Employed Income Support Scheme (SEISS), we have been in contact with HMRC to clarify eligibility.

HMRC have now confirmed, if associates fulfil the criteria for the SEISS scheme and they have seen a drop in their overall income (for example due to a reduction in private earnings), they can make a claim for a SEISS grant while continuing to receive NHS payments.

We have also discussed the matter with NHS England. Their expectation is that NHS contract holders should be paying associates in line with previous earnings, consistent with their existing advice.

Please note, if associates are eligible and want to claim the first grant under the SEISS, the claim must be made on or before 13 July 2020. The scheme is being extended and associates may be able to make a claim for a second and final grant in August 2020.

Access to SEISS is limited to self-employed associate’s earnings less than £50,000. We continue to lobby for the removal of this unfair and arbitrary limit on your behalf.

What does this mean for you?

If you feel this announcement might affect you, then the first step would be to check your eligibility to claim the grant with HMRC.

If you follow this link https://www.tax.service.gov.uk/self-employment-support/enter-unique-taxpayer-reference, you will be able to see if you are eligible to claim.

  • You will need your UTR number and National Insurance number to check this.
  • If you are eligible, you can follow the HMRC tools and proceed to make the claim.
  • If you are not eligible, but feel you should be as you are fully-self-employed and your average earnings over the last 3 years were under £50,000 then you can request for HMRC to review the claim decision.
  • There is no guarantee they will allow you to claim, but it is worth asking them to look into it.

Anything else?

We are aware from speaking to HMRC, that those of you that started being self-employed during 2018/19 might be showing as ineligible for the grant. It is worth asking HMRC to review your claim anyway, but it seems that if your profits from employment were higher than your profits from self-employment during that year, although you are now fully self-employed, this is not taken into consideration.

If you have become self-employed during 2019/20, then sadly you are not eligible for the grant at all.

A lot of dentists have profits over £50,000 and I know the BDA is still trying to seek support for dentistry as a whole with the government

With some practices slowly opening back up this week, the slow road to recovery has begun. We are aware there will still be financial challenges ahead, and we are here to help in anyway we can!