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.

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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.

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

6 April 2025
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.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
HS234 Averaging for creators of literary or artistic works (2022) added and the helpsheets for 2016 to 2018 have been removed.
6 April 2021
HS234 Averaging for creators of literary or artistic works (2021) added.
6 April 2020
The helpsheet has been added for the tax year 2019 to 2020.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for the tax year 2017 to 2018.
3 May 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.