It was announced in the March 2015 Budget that the government plans to extend the period over which self-employed farmers can average their profits for income tax purposes from two years to five years. The government has launched a consultation which considers ways in which the extension could be designed and implemented.
The change to the averaging rules is expected to come into effect from 6 April 2016.
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2 Station View,
Rhino Court,
Bramhall Moor Lane,
Hazel Grove,
Stockport,
SK7 5ER
