The NHS Pension Scheme is designed to offer significant value in retirement to people who have chosen to dedicate part, or all, of their careers to serving the public through the NHS.
HM Revenue & Customs (HMRC) have recently announced a change to their policy and approach in respect of dentistry and self-employed status for associates.
NHS Superannuation Certificates are available to download from NHS Compass.
The Supreme Court’s recent decision in Balhousie Holdings [Balhousie Holdings Ltd v HMRC  UKSC 11] indicates that care home operators (and other entities such as charities and universities) may be able to use sell and lease back arrangements to finance the construction of new buildings without incurring a significant VAT penalty.
Action required now if not already registered for PCSE online
While changes to capital tax on business disposal was hot on the press agenda before the Budget, there were no changes announced to the current rates of capital gains tax in the Budget for 2021.
Dental practices are required to complete a year-end reconciliation form. The form opened for completion on Compass on 20 April 2021. You will be able to find the form in the ‘COVID-19’ menu option.
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