Where do I enter an averaging adjustment?

Article ID: 2257
Last updated: 22 May, 2023

To enter an averaging adjustment you need to go into the Full Self Employment pages.

SimpleStep mode

  1. Go to Your Work > Self Employment > Annualised turnover.
  2. Tick the bottom box for Are any of the above true (or do you wish to complete the Full form for any other reason)?
  3. Click Next Step.
  4. Go to Full-Form details > Other Adjustments.
  5. Enter the information in the averaging adjustment boxes.

HMRC Forms mode

  1. Select Self-Employment from the left-hand menu.
  2. Change the radio button to Full.
  3. Click yes to the pop-up message.
  4. Click Edit.
  5. Enter the information on Page 4 in box 72 (this automatically updates box 73).

If you need assistance in completing the average adjustment, read the below HMRC helpsheets:

HS234 Averaging for creators of literary or artistic works

HS224 Farmers and market gardeners

Article ID: 2257
Last updated: 22 May, 2023
Revision: 10
Views: 1434
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