BIM54001 - Doctors and dentists: basis of assessment: NHS

Doctors and dentists, in practice as principals, who undertake under the National Health Service Acts to provide general medical or dental services, exercise a profession and are assessable under Case II, Schedule D.

A dental practitioner may be included in the General Dental List only if he or she undertakes to provide a general dental service as a principal. In consequence a dental surgery may serve a number of dentists, each responsible professionally as a principal, the common services, receptionists and nursing staff for the surgery being provided by one of the dentists. In such circumstances the provision of common services etc may be regarded as an extension of the professional activities of the dentists providing them. (The standard form of agreement for dentists practising as principals, in premises run by another practising dentist, has been approved by the British Dental Association.)

As regards, doctors and dentists who hold part-time hospital appointments, see BIM54035.

Additional information regarding dentists can be found in Business Economic Note 7.