As per the GP Contract 2015/2016 under publishing requirements:
NHS England requires that the net earnings of doctors engaged in the practice are publicised, and the required disclosure is shown above. However it should be noted that the prescribed method for calculating earnings is potentially misleading because it takes no account of how much time doctors spend working in the practice, and should not be used to form any judgement about GP earnings, nor to make any comparison with any other practice.
“The average pay for GP’s working in North Road Surgery in the financial year was £81,061 before tax and national insurance. This is for 2 full time GP’s, 1 part time GP and 1 PMS GP who worked in the practice for more than six months”