Self Employed short 04 - Farmer, market gardener or a creator of literary or artistic works

If you are a farmer or market gardener you may be able to claim a special relief, 'averaging', to help even out fluctuating profits providing certain conditions are met. Further details about how the relief works, who can claim, and the conditions for the relief are given in Help Sheet 224 - Farmers and market gardeners.

If you are an author or an artist who has fluctuating profits, and the following apply:

• you are in business, either alone or in partnership
• your profits are wholly or mainly derived from:
  • literary
  • dramatic
  • musical or artistic works
  • designs
• the works were created by you personally, or one of your partners if you are in a partnership

You can claim to average your profits for two successive tax years. Further details about who can claim, the conditions that must be satisfied and how the claim works are given in Help Sheet 234 - Averaging for creators of literary or artistic works.

Select this check box if you are a farmer, market gardener or a creator of literary or artistic works and you want to claim averaging.