How to Keep Records as a Busy Locum GP (Without It Taking Over Your Life)

After a long day of clinics, record keeping is probably near the bottom of your to-do list.

But getting it right can make a big difference. Good records mean less stress at year-end, fewer surprises when your tax bill is due and a much smoother experience overall. They’re also increasingly important with Making Tax Digital (MTD) for Income Tax.

The good news is that keeping on top of your records doesn’t have to be complicated or time-consuming.

One of the biggest problems isn’t messy records but having no consistent system at all.

You don’t need anything complicated. The important thing is to choose a system that works for you and stick with it. This could be accounting software such as FreeAgent, Xero or QuickBooks, a simple spreadsheet, or an app on your phone.

Switching between different methods or leaving everything until January can quickly turn record keeping into a major job.

Trying to organise a whole year’s income and expenses in one go can be time-consuming and makes it easier to miss something.

Instead, try setting aside 10 or 15 minutes each week to update your records. A useful rule is: if you’ve earned it or spent it, record it. That way, you’re not relying on your memory several months later.

Keep your income clear and separate

As a locum GP, your income may come from several practices, agencies or private work.

Keep a clear record of all invoices, including what you’ve been paid and what’s still outstanding. Using a separate bank account for your locum income can also make things much easier to track.

It will also help when it comes to preparing your tax return, as your records won’t be scattered across different emails and bank statements.

Allowable business expenses can reduce the amount of tax you pay, but only if you keep a record of them.
These could include professional subscriptions and indemnity, travel to temporary workplaces, equipment, courses and training, and accountancy fees.

Try to capture expenses as you go. Photographing a receipt or forwarding a digital invoice straight into your record-keeping system can save a lot of time later.

You don’t need drawers full of paper receipts. HMRC accepts digital records, so you can scan or photograph receipts, store invoices electronically and use apps that capture and categorise expenses.

Digital records can also make it much easier to find information quickly or share it with your accountant.

MTD for Income Tax started from 6 April 2026 for qualifying individuals with self-employment and property income over £50,000. The threshold reduces to £30,000 from April 2027 and £20,000 from April 2028.

If MTD applies to you, you’ll need to keep digital records using compatible software, submit quarterly updates to HMRC and finalise your tax position at the end of the year.

If you already keep digital records regularly, the change should feel much more manageable.
Know what to keep (and for How Long)
Generally, you should keep your business records for at least five years after the 31 January Self Assessment submission deadline.

This includes invoices you’ve issued, records of income received, expense receipts and bank statements. Having everything available also makes life much easier if HMRC asks any questions.

Need help?

You don’t need to have everything perfectly organised before speaking to your accountant. We can help you set up a simple system, explain what you need to keep and flag anything you may be missing.

Even a quick conversation early on can save considerable time and effort later.

Get in touch with your usual Larking Gowen contact or email enquiry@larking-gowen.co.uk

Jamie Butcher | Manager in our medical team | Based In Colchester, Essex