NHS Scotland is seeking more information about how dentists in Scotland structure their business affairs.
The new NHS Scotland Dental Practice Inspections regime (www.scottishdental.org/professionals/126-2) asks practices how they are set up, for example a principal/sole trader, limited company, limited liability partnership, traditional expense sharing partnership, body corporate or other.
‘I feel that one of the drivers of the new contract is to find out more information about how dentistry is delivered,’ Michael Blenkharn, chartered accountant at NASDAL, said.
‘I also noted that NHS Scotland are looking to change the list system – currently associates have their own list (along with the principal), but this may change so that all patients are on the practice’s list.
‘There would then have to be some form of arrangement at practice level to split patients/income between dentists.
‘As ever, the devil will be in the detail and the advice of specialists vital.’