Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Business Income Manual

BIM50700 · Authors and literary profits

  • BIM50701 · Introduction
  • BIM50705 · Receipts
  • BIM50710 · Awards and bursaries
  • BIM50720 · Deductions
  • BIM50725 · Royalties to person other than author
  • BIM50740 · Post-cessation receipts
  • BIM50745 · Gifts of literary works
  • BIM50750 · Averaging
  • BIM50755 · Public lending right
  1. Authors and literary profits: contents
  2. Authors and literary profits: averaging

BIM50750 | Authors and literary profits: averaging

From HM Revenue & Customs · Business Income Manual

Detailed guidance on averaging for creators of literary or artistic works can be found at BIM84000 onwards.

PreviousNext
PrivacyTerms