HM Revenue & Customs

Self Employed full 55 - Averaging adjustment (for farmers, market gardeners and creators of literary/artistic works)

Enter the amount by which your profit is changed by your averaging claim. If the claim reduces your taxable profit this year enter a minus sign in the box provided

For information on farmers and market gardeners go to Check reliefs and rules for farmers and market gardeners (Self Assessment helpsheet HS224).

For information on averaging for creators of literary or artistic works go to Averaging for creators of literary or artistic works (Self Assessment helpsheet HS234).