Earnings featureRead the practical guide
Track GP locum earnings from completed session to bank payment
airGP helps GP locums track earnings by keeping session fees, invoices, payment status, expenses, and tax records connected.
Feature overview
Earnings tracking is most reliable when it starts with accurate session records and follows the workflow through invoice creation, payment, expenses, and exports.
- GP locums working across multiple organisations.
- Users who want clearer income visibility across the tax year.
- Locums preparing records for accountants or tax review.
Workflow
A practical workflow for keeping records current.
- Record sessions and agreed fees.
- Create invoices from session data.
- Track paid and unpaid income.
- Review expenses and export tax records.
Connected records
How this feature fits into the wider airGP workflow.
- Uses session management records.
- Connects to invoice and payment status.
- Supports MTD and Self Assessment preparation.
- Helps identify unpaid or missing income records.
Decide which earnings question you are asking
“How much did I earn?” can mean the value of work completed, invoices issued, money received or profit after relevant costs. Those figures often differ because billing and payment cross month or tax-year boundaries. A useful tracker shows the stages separately instead of forcing one misleading total.
airGP connects session values, invoice status, paid dates, expenses and dashboard summaries. Use each view for the question it answers, then reconcile to bank and accounting records before relying on it for tax decisions.
| Measure | Use | Limitation |
|---|---|---|
| Session value | Workload and fees performed | May not yet be invoiced |
| Invoiced value | Billing completeness | May still be unpaid |
| Cash received | Cash-flow and bank reconciliation | Timing may differ from work |
| Income less recorded costs | Operational overview | Not automatically taxable profit |
Create reliable data at the session stage
Record the correct practice, work date and agreed fee as soon as the booking is firm, then update the record after completion. Separately identify reimbursable additions and your own expenses. A monthly total cannot be more reliable than the individual sessions underneath it.
Rates may vary by practice, weekday, duties or session length. Store the actual agreed amount rather than applying an assumed standard rate. Use the GP locum rates guide to think through rate administration, not as a substitute for your own agreement.
- Check the calendar for unrecorded completed work.
- Record rate changes with evidence.
- Keep expenses separate from gross clinical fees.
- Use consistent organisation records.
- Avoid counting a cancelled session as worked unless the agreed fee applies.
Find the gaps between work, invoices and cash
Suppose July sessions total £9,200. By month end you have invoiced £8,500, received £6,900 and recorded £420 of expenses. The £700 work-to-invoice gap needs a session review; the £1,600 invoice-to-cash gap needs an unpaid-invoice review. Subtracting £420 from £6,900 does not by itself produce the taxable profit for July.
airGP's invoice records, payment status, email logs and reminders help investigate those gaps. Mark payment only when the bank confirms it, using the actual paid date. Retain cancelled invoice history and explain partial or combined receipts rather than losing the trail.
A useful monthly reconciliation
- Completed sessions: £9,200.
- Invoices issued: £8,500 — £700 still needs billing review.
- Cash received: £6,900 — £1,600 remains unpaid or in transit.
- Recorded expenses: £420 — review evidence and treatment separately.
- Next actions: invoice omitted work, chase due items and match every receipt.
Track performance across practices without over-interpreting it
Organisation-level totals can reveal useful patterns: recurring volume, average agreed fees and slow payment. But a higher headline rate may come with longer travel, unpaid administration, irregular work or different pension treatment. Compare like with like and retain the context behind the number.
Practice and organisation management in airGP keeps sessions and invoices grouped consistently. Dashboard reporting and automatic summaries reduce manual arithmetic, while mileage, expenses and pension records provide context. These are management insights, not a recommendation to accept or decline a booking.
| Question | Evidence | Possible action |
|---|---|---|
| Is work being invoiced promptly? | Session and invoice dates | Create a regular billing batch |
| Does payment arrive on time? | Due context, reminders and paid dates | Confirm the accounts process |
| What is the true admin burden? | Travel, expenses and follow-up | Review the arrangement and rate |
| Is pension context consistent? | Organisation and session pension records | Verify discrepancies before processing |
Use expenses, mileage and pension figures carefully
Expenses and mileage affect cash and may affect tax records, but the fact that software can record a cost does not make it allowable. Keep dates, categories, amounts, journey purpose and evidence, and ask your accountant about uncertain or mixed-purpose items. Likewise, a practice reimbursement and a tax expense are not automatically the same thing.
Pension contributions and related records also need the correct scheme context. airGP can track Form A/B, GP SOLO and No Pension workflows and produce summaries, but eligibility and submission requirements must be verified through the applicable route.
Turn maintained earnings records into tax-ready exports
Review the tracker monthly and at the end of each quarter. Resolve missing sessions, stale unpaid invoices, unexplained receipts, uncategorised expenses and mileage gaps before exporting. Give your accountant the structured file plus documents and explanations for unusual items.
airGP supports tax exports, quarterly summaries and supported HMRC MTD workflows, including connected UK property records where applicable. MTD readiness is a record-keeping discipline, not just a submission button: complete, reviewed source data is what makes a quarterly update useful.
- Reconcile calendar to completed sessions.
- Reconcile sessions to invoices.
- Reconcile invoices to bank receipts.
- Review mileage, expenses and documents.
- Check pension records separately.
- Review exports and quarterly figures before use or submission.
Frequently asked questions
Track GP locum earnings from completed session to bank payment FAQs
What should a GP locum earnings tracker include?
At minimum: sessions, organisations, agreed fees, invoice status, paid dates and expenses. Mileage, pension context, documents and tax exports make the record more useful for a complete locum workflow.
Should I track work by session date or payment date?
Track both. They answer different operational and accounting questions. Ask your accountant which basis applies to your reporting and do not overwrite one date with the other.
Can airGP show unpaid locum income?
Yes. Invoice status, paid dates, reminder activity and email logs help distinguish invoices awaiting payment from receipts already reconciled.
Can I track earnings across several GP practices?
Yes. Sessions and invoices are connected to organisations, allowing records and summaries to be reviewed across practices.
Does an earnings dashboard calculate my tax bill?
No. Dashboard and automatic summaries organise recorded figures. Tax depends on your structure, accounting basis, allowable costs and wider circumstances.
Can I export GP locum earnings for my accountant?
Yes. airGP provides tax exports from connected records. Reconcile and review them, and supply supporting evidence or explanations your accountant requests.