What records should GP locums keep for Making Tax Digital?

GP locums should keep organised records of sessions, invoices, payments, expenses, mileage, and pension-related information so quarterly and year-end tax work is easier to prepare.

Does airGP submit directly to HMRC?

airGP is designed to keep GP locum records organised and exportable. You should confirm submission requirements with your accountant or tax software provider.

How can GP locums prepare for quarterly submissions?

The practical starting point is to record each session, invoice, payment, and expense as it happens, then review exports regularly instead of waiting until the end of the tax year.

Tax records

Making Tax Digital for GP locums

Making Tax Digital puts more pressure on GP locums to keep clean, current records instead of rebuilding the year from invoices and bank statements.

MTD for GP locumsHMRC quarterly submissionsGP locum tax records

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Keep tax records current

Quarterly workflows are much easier when the source records are already structured. airGP helps turn daily locum admin into usable tax records.

Record session income as work is completed.
Track invoice status and payment dates.
Log expenses and mileage alongside sessions.

Prepare cleaner exports

A useful export starts with consistent data. airGP keeps session, invoice, pension, and expense information in one place.

Review income by date range.
Separate paid and unpaid invoice records.
Give your accountant better source data.

How airGP helps

Built for GP locum admin

airGP connects the routine pieces of locum work so records are easier to create, check, and export.

Session and invoice history

Expense and mileage tracking

Tax report exports

Records that stay organised through the year

Keep exploring

Related airGP pages for GP locum workflows.

GP Locum Tax Guide GP Locum Expenses Self Assessment GP Locum Invoicing NHS Pension Tracking GP Locum Pay Rates