Quick Summary
- Dentists cannot claim their full daily earnings from the court.
- HMCTS pays a fixed daily allowance, regardless of your actual income.
- You must provide evidence of lost earnings (diary, accounts, or accountant’s letter).
- Self-employed dentists and company directors must declare the allowance as taxable income.
- Travel and food expenses are not taxable if they only reimburse actual costs.
Most dentists reading this will be either a self-employed associate or operating through their own limited company — and the tax rules for jury service are quite different to those for an employed dentist on PAYE. This guide focuses on those two groups, with employed dentists covered briefly at the end.
If you’ve been summoned for jury service, it can feel disruptive — especially when your patient diary is full. Unfortunately, His Majesty’s Courts and Tribunals Service (HMCTS) won’t reimburse your full daily fees. Instead, they pay a fixed daily allowance to help offset lost earnings, along with travel and meal expenses.
How Much Can Dentists Claim for Jury Service?
| Time at court per day | Daily allowance | After 10 days |
|---|---|---|
| Up to 4 hours | £36.93 | £73.86 |
| Over 4 hours | £73.86 | £147.72 |
Even if your blocked-out diary shows £800 or more in cancelled treatments, the statutory cap still applies. You cannot recover the difference.
Evidence Dentists Need for Jury Service Claims
HMCTS requires proof of your usual income. For dentists, the most useful evidence is:
- A copy of your appointment diary showing the blocked-out days
- A letter from your practice manager or principal confirming patient cancellations
- Practice accounts or payment records showing your average daily income
- If self-employed: Your most recent SA302 from HMRC and tax year overview
- If a company director: Signed company accounts and a letter from your accountant confirming typical drawings (salary plus dividends)
Self-Employed Dentists and Jury Service
If you work as a self-employed associate — the most common setup for dentists — the jury service loss of earnings allowance is taxable income. You must declare it on your Self Assessment tax return for the year in which you receive it.
It forms part of your other business income and you will affect both your Income Tax and Class 4 National Insurance liabilites.
What to do:
- Claim the allowance using the HMCTS form
- Keep a record of the amount received
- Include it in your Self Assessment return under self-employment income
- Travel and food reimbursements remain non-taxable
Company Director Dentists and Jury Service
If you run your dental work through a limited company, the position is slightly more complex.
The HMCTS allowance is paid to you personally, not to your company. It compensates for your personal loss of income — typically salary and/or dividends — while you’re at court.
The allowance is taxable and should be included on your personal Self Assessment return as other income. It does not go through payroll.
| Scenario | Can you claim from HMCTS? | Tax treatment |
|---|---|---|
| Company stops paying you during jury service | ✅ Yes | Taxable — declare on Self Assessment |
| Company continues to pay your salary/dividends | ❌ No — no loss to claim | N/A |
To support your claim, provide your UTR number, a copy of your company accounts, and ideally a letter from your accountant confirming your typical monthly drawings.
Note: If your company continues to pay you as normal during jury service, you cannot claim the loss of earnings allowance from HMCTS — there is no financial loss to compensate.
Travel and Food Expenses
Alongside the loss of earnings allowance, you can claim reasonable out-of-pocket expenses:
- Travel: Mileage or public transport costs to and from court
- Food: Up to £12.17 per day if the court session lasts more than 10 hours
These reimbursements are not taxable for any dentist, regardless of how you work.
Employed Dentists and Jury Service
If you are employed directly by a dental practice (on PAYE), your employer will typically continue paying your salary during jury service — in which case you cannot claim the HMCTS allowance, as there is no loss of earnings.
If your employer stops paying you, you can claim from HMCTS. In that case, the allowance is not taxable — it is treated as compensation rather than employment income, and is not subject to Income Tax or National Insurance.
Dentist Jury Service Checklist
Before you attend, make sure you have:
✅ Jury summons letter
✅ Appointment diary showing blocked-out days
✅ Letter from your practice manager or principal confirming the income loss
✅ If self-employed: Latest SA302 and HMRC tax year overview
✅ If a company director: Signed company accounts and accountant’s letter
✅ Receipts for travel and food expenses
✅ Remember to declare the allowance on your Self Assessment return
Final Word
Being called for jury service as a self-employed dentist means more than just a disrupted diary — there are tax implications to manage correctly. The HMCTS allowance is taxable for most dentists, and it needs to go on your tax return.
If jury duty would seriously disrupt patient care, you can apply for a deferral — but this is only permitted once in a 12-month period.
If you’re unsure how to report the allowance or calculate its impact on your tax bill, we’re here to help. Get in touch for straightforward advice.
