Practices with spotless record keeping have nothing to fear when the new Single Compliance Process (SCP) is introduced by the HMRC. For others, perhaps, it's time to scrutinise your accounts.
The SCP relates to the tax checks on small and medium enterprises (SME), which includes dental practices. The initiative was created because in 2010 the government demanded that checks were quicker, more efficient and got results. Specifically, an extra £7 billion a year in tax gathering by 2014/15.