Averaging for creators of literary or artistic works (Self Assessment helpsheet HS234)
Find information about the averaging tax relief available for authors or artists.
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This helpsheet will help you fill in your tax return if you’re an author or an artist and you have fluctuating profits.
Last updated 6 April 2023 + show all updates
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The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
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HS234 Averaging for creators of literary or artistic works (2022) added and the helpsheets for 2016 to 2018 have been removed.
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HS234 Averaging for creators of literary or artistic works (2021) added.
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The helpsheet has been added for the tax year 2019 to 2020.
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The helpsheet has been added for the tax year 2018 to 2019.
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The helpsheet has been added for the tax year 2017 to 2018.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.