Self-billing invoices: a guide for dental associates

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Most associates are self-employed, so the practice is your customer. Some practices work out your pay themselves and send you a statement each month. That's self-billing. Others expect you to send them an invoice.

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Self-billing or your own invoice?

With self-billing, the practice draws up the paperwork from its own system: your fees, your percentage, lab fees and anything else taken off. You check it, and they pay. With your own invoice, you work out the figures and send them to the practice. Your associate agreement usually says which way your practice works.

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Does VAT come into it?

HMRC's formal self-billing rules are for when both sides are VAT-registered. Dental treatment by a registered dentist, hygienist or therapist is exempt from VAT, so most associates aren't VAT-registered and those rules usually don't apply. If you also do purely cosmetic work, such as teeth whitening, ask your accountant whether VAT affects you.

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What your own invoice must include

If you aren't VAT-registered, HMRC says an invoice needs:

• A reference number used only once
• Your name, address and contact details
• The practice's name and address
• What you're charging for: the days and the work
• The dates you did the work, and the date of the invoice
• The amounts, and the total owed

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What to check on a practice statement

• Every day you worked is there, at the right practice.
• The fees match what you recorded for each day.
• Your percentage is the one in your agreement.
• Lab fees are only for your patients, split the way your agreement says.
• For NHS work, the UDAs (Units of Dental Activity) and the rate per UDA are right.
• The total matches what reaches your bank.

If something doesn't match, raise it with the practice straight away, while the days are still fresh.

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How long to keep them

HMRC says self-employed records must be kept for at least 5 years after the 31 January deadline for that tax year. For the 2025 to 2026 tax year, filed by 31 January 2027, that means keeping them until at least the end of January 2032.

From HMRC on GOV.UK: self-billing arrangements, VAT for health professionals, what an invoice must include and how long to keep records.