Adjustment of profits

Circumstances in which claim may be made

Claims involving two or more years

Creative works, meaning

Effect of adjustment of profits


Later adjustment of profits, effect of

Repayment supplement

Lump sums paid to personal representatives

Relief for fluctuation profits

Five-year averaging for 2016-17 and subsequent years

Full averaging up to 2015-16

Marginal averaging up to 2015-16

Time limits for elections and claims

Two-year averaging from 2016-17