It seems that NHS Scotland is keen to find out more about the way dentists in Scotland structure their business affairs. The new NHS Scotland Dental Practice Inspections regime (the documents can be found at https://www.scottishdental.org/professionals/126-2/) explicitly asks about the practice’s form as a legal entity and whether it is set up as Principal/Sole Trader, Limited Company, Limited Liability Partnership, Traditional Expense Sharing Partnership, Body Corporate or Other.
The focus of the new contract has always been promoted as delivering better patient care and service. However, it may be useful to NHS Scotland to identify how practices operate and what their business structure is.