Read this four-point, self help guide to check you are on the right track:

  1. 1

    Have you downloaded your NHS superannuation statement for the year ended 31 March 2016 from the Compass dental contact management system? If not then you should do so now.

  2. 2

    Declared pensionable earnings and superannuation contributions are assumed to be correct unless you communicate with NHS Dental Services within two months of notification. Are you confident that your pensionable earnings have been correctly calculated? Many principals still believe incorrectly that pensionable earnings are 43.9% of the associate's 'gross' fees. Do you understand how your pensionable earnings have been calculated? The calculations are different for the principal if trading as a limited company.

  3. 3

    Have the correct adjustments been made by principals to associates' earnings in respect of associates' under/overpayment of superannuation for the previous year? It is up to the principal to do this as otherwise large amounts can be owing from previous years.

  4. 4

    Are the superannuation amounts deducted from associates' current earnings realistic? If not then a contract allocation form needs to be submitted by the principal dentist.

If you need any assistance with the above then contact Peter Howard at Booth Ainsworth LLP Chartered Accountants, Specialist Dental Accountant and NASDAL founder member.

Telephone 0161 475 3920 or email Peter at peterh@boothainsworth.co.uk.