Associate dentist query

Newbie
Newbie Registered Posts: 229 Dedicated contributor 🦉
I have just taken on a new (SELF EMPLOYED) associate dentist client, they pay into a NHS pension, the client has recorded their income as what they receive into the bank a/c, however, when I report her sales income in the tax return should this not be the gross amount before pension contributions? I have the monthly remittances breakdowns.
Any advice gratefully received.
Privacy Policy