Tax disclosures advice

DDU dento legal adviser, Leo Briggs said: “With the 31 January deadline for submitting self-assessment tax returns, it’s likely that HMRC has been at the forefront of many people’s minds. Once you have completed your return HMRC may ask for further information, such as patient records or invoices containing patient's names and addresses to confirm earnings. It's at this point dental professionals often pick up the phone to the DDU to ask what they are able to disclose."

“Schedule 36, Part 1, of the Finance Act 2008 gives tax inspectors legal powers to obtain documents relating to private income, to help them check a tax payer's position. However, the onus is on the tax inspector to prove that the information requested is necessary.  

“When providing information, dental professionals should only disclose relevant material, not the whole dental records. In most circumstances it will be enough to provide anonymised versions of documents, therefore preserving patient confidentiality. If tax inspectors say they need identifiable patient information, it is up to them to make the case for it and dental professionals may want to seek advice from a tax accountant or their dental defence organisation.