Where do I enter an averaging adjustment?
To enter an averaging adjustment you need to go into the Full Self Employment pages.
SimpleStep mode
- Go to Your Work > Self Employment > Annualised turnover.
- Tick the bottom box for Are any of the above true (or do you wish to complete the Full form for any other reason)?
- Click Next Step.
- Go to Full-Form details > Other Adjustments.
- Enter the information in the averaging adjustment boxes.
HMRC Forms mode
- Select Self-Employment from the left-hand menu.
- Change the radio button to Full.
- Click yes to the pop-up message.
- Click Edit.
- 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