Dr Andrew Thomson, use “M Mouse” as one of his fake patients of the while working at the Academy Health Centre, Forfar, Angus, Scotland, the Medical Practitioner Tribunal Service heard.
He is accused of having done this over a period of five years.
Dr Thomson admitted the allegations and the tribunal has ruled that his actions were misleading or dishonest.
The tribunal still has to rule on whether his fitness to practice is impaired, the Daily Telegraph reported.
Dr Thomson is currently a salaried GP at the Brechin Health Centre, Angus, Scotland.
He faced the allegation that he “created appointments or telephone consultations on the system, for a number of patients, which were not required and he knew were not required. It is alleged that he did this, on occasion, in order to misrepresent his availability for appointments and he subsequently edited records with information which was untrue.”
The tribunal chairman Robin Ince said: “By reason of the matters set out your fitness to practise is impaired because of your misconduct.”