The Chartered Institute of Taxation has announced that HMRC have confirmed to them that dentists can claim the Coronavirus Job Retention Scheme (CJRS) or the Self-employment Income Support Scheme (SEISS), for lost income from non-NHS work during the coronavirus outbreak.
The government recognises that private dentists have income from non-NHS work. As long as they meet the criteria for the schemes, dentists who are self-employed could be eligible for the SEISS and those who are employees and receive a salary through a PAYE scheme could be eligible for the CJRS.
If part of the dentist’s income stream reduces, but another part remains the same, they are still eligible to claim the SEISS. Dentist’s will receive the full grant based on 100% of their trading profits, even if only 50% of their profits have fallen. If the NHS continues funding the dentists for their work, it would still be legitimate to claim the SEISS if the rest of their trading profits were adversely affected.
As regards to the NHS work dentists would have undertaken during the coronavirus outbreak, NHS England released guidance that they will be fully remunerated for this, subject to some basic requirements.
If you are a dentist and need help claiming coronavirus support, please contact us by email or on 01295 250401.