Dental Tribune UK Edition, September 13-19, 2010, Vol. 4 No. 21

UKP00246 Increments up to 4mm without layering Flowable for excellent cavity adaptation Compatible with your current adhesive* The revolutionary way to save time *Chemicallycompatiblewithmethacrylatebasedadhesivesandcomposites.**Limitedsamplesavailable +44 (0)1932 837303 (quoting free SDR sample) For a free sample** please contact us using the details below Good dress sense could keep tax bills down! D ental practice owners who provide their recep- tion staff with uniforms should make sure that each garment bears the practice logo or name. This advice from The National Association of Spec- ialist Dental Accountants (NASDA) is based on tax legis- lation which states that unless there is a logo or name on each part of the uniform, it will be treated as a benefit in kind NASDA is alerting the dental profession to the legislation as Her Majesty’s Revenue and Cus- tomers (HMRC) tax inspectors who carry out dental practice inspections may well ask about reception staff uniforms. Lee Muter, a tax specialist with unw LLP, stressed that re- ceptionists’ uniforms bought by the employer are automatically subject to tax at the full value un- less there is a name or logo em- broidered onto each garment. If for instance, the reception team members wear jackets, shirts and skirts, each item must have the logo on it. Uniforms or surgical scrubs worn by dentists, hygienists and dental nurses fall into the catego- ry of a uniform worn for protec- tive reasons and as such would not be considered a taxable benefit. Receptionists’ uniforms, however, could not be considered protective and should be declared a ‘benefit in kind’ unless there is a log on each garment. HMRC carries out occasional spot checks, said Lee, and were also likely to ask whether team members were getting free dental treatment as this is deemed to be a benefit in kind. His colleague at unw, Char- tered Accountant and dental business strategist Alan Suggett added: “Inadvertently, HMRC seems to be helping dental prac- tices with their PR. Plenty of exposure for the logo or name should help make a positive im- pact on patients.” DT ‘Inadvertently, HMRC seems to be helping dental prac- tices with their PR. Plenty of exposure for the logo or name should help make a positive impact on patients.’- Alan Sug- gett, NASDA September 13-19, 20106 News & Opinions United Kingdom Edition