Original document : https://www.gov.uk/government/publications/averaging-for-creators-of-literary-or-artistic-works-hs234-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax years 2019 to 2020 and 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2023-04-05 23:34:03.453773772 +00:00..2025-04-05 23:17:09.229763038 +00:00

Guidance

Averaging for creators of literary or artistic works (Self Assessment helpsheet HS234)

Find information about the averaging tax relief available for authors or artists.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232025 — See all updates

Documents

HS234 Averaging for creators of literary or artistic works (2023)(2025)

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HS234 Averaging for creators of literary or artistic works (2022)(2024)

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HS234 Averaging for creators of literary or artistic works (2021)(2023)

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HS234 Averaging for creators of literary or artistic works (2020)(2022)

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Details

This helpsheet will help you fill in your tax return if you’re an author or an artist and you have fluctuating profits.

Updates to this page

Published 4 July 2014
Last updated 6 April 2023 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax years 2019 to 2020 and 2020 to 2021 have been removed.

2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

2022-04-06 09:00
HS234 Averaging for creators of literary or artistic works (2022) added and the helpsheets for 2016 to 2018 have been removed.