farmers and market gardeners, and creators of literary or artistic works (you may be able to claim averaging). Help Sheets 224, 232 and 234 may be useful
trades and professions wholly carried on abroad. If the remittance basis applies to you refer to Help Sheet 264
barristers - the final tax year that special arrangements were in place for barristers was 2019 to 2020. For 2020 to 2021, all barristers should be using either traditional accounting or cash basis, any positive transitional adjustments should be put in the 'Adjustment for change of accounting practice' box
There is more information in the guidance notes issued by the Bar Council of England and Wales, the Faculty of Advocates and the Northern Ireland Bar Library.
