This week was some humble pie for me and new learning about NHS Pensions in Limited Companies.
I had always known that associate dentists who performed their NHS dental services using a limited company would not be entitled to be a member of the NHS pension scheme and qualify for the pension and other benefits this provides.
I had always assumed this would apply to dentists who were practice owners with an NHS contract.
I was wrong; practice owners can have a company and retain the benefits of their NHS pension scheme membership.
Associates and Locums who want a limited company and remain members of the NHS pension scheme must remain sole traders (NHS performers). They may consider using a company for their private income outside the NHS that will not be affected by using a company.