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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

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

  2. 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.

  3. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  4. HS234 Averaging for creators of literary or artistic works (2022) added and the helpsheets for 2016 to 2018 have been removed.

  5. HS234 Averaging for creators of literary or artistic works (2021) added.

  6. The helpsheet has been added for the tax year 2019 to 2020.

  7. The helpsheet has been added for the tax year 2018 to 2019.

  8. The helpsheet has been added for the tax year 2017 to 2018.

  9. The helpsheet has been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.

Documents

HS234 Averaging for creators of literary or artistic works (2026)

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

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

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

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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.

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