Where this fits
We can set out the pension options for a dentist with a limited company.
Sunny Bharj
Independent Financial Adviser
Tony Springer
Independent Financial Adviser
Yes. Where a limited company holds the NHS dental contract, its dentist shareholders can pension their salary and dividends in the NHS Pension Scheme up to the scheme's earnings ceiling. The company can also pay into a personal pension or SIPP for a dentist who is a director or employee, normally as a deductible business expense. An associate trading through their own limited company cannot be in the NHS scheme.
NHSBSA, Guide for NHS general dental practitioners (August 2021) and member guidance KA-02080. Checked 13 October 2026. 2026/27 rules. The Budget on 28 October 2026 can change them.
A contribution from your company into a personal pension or SIPP is deductible for corporation tax unless it has a non-trade purpose. For a controlling director, HMRC looks at whether the whole pay package is in line with what an unconnected employee doing similar work would receive.
The contribution is not taxed on you as earnings. It counts towards your annual allowance alongside the growth in any NHS pension, and the total for 2026/27 is £60,000 before taper or carry forward.
Since 7 November 2011, an associate dentist trading through their own limited company cannot be in the NHS Pension Scheme.
Not through their own limited company. NHSBSA has excluded associates and locums trading that way since 7 November 2011.
They can, where the company holds the NHS contract and the dentist is a shareholder, up to the earnings ceiling.
Yes. It is added to the growth in your NHS pension and anything else paid into a pension for you.
We can set out the pension options for a dentist with a limited company.
Independent Financial Adviser
Independent Financial Adviser
The first conversation takes about twenty minutes and is at no cost to you. Tell us what is on your mind: a pension you have lost track of, a fixed rate ending, a will you keep meaning to write.