Course Details

Farmers’ averaging can be a valuable tool for managing fluctuating profits and smoothing tax liabilities, but the rules and opportunities are often misunderstood. This course provides a practical overview of how farmers’ averaging works, who can claim it, and when it is most beneficial. We explore recent changes, common pitfalls, and real‑world examples to help farmers and advisers make informed decisions and avoid unexpected tax outcomes. 


In this session Senga Prior (ATT) covers the following: 

  • What is a farmer?
  • Rules for 2 and 5 year averaging
  • Practical examples
  • Making Tax Digital
  • Indications that averaging might be beneficial

CPD Club

Enjoy all of the premium features of the ultimate resource for the UK Accounting Community.

Join CPD Club

CPD Course Speaker

ATT Technical Officer

Senga Prior

Senga specialises in private client tax compliance and Scottish Taxes. She also has a particular interest in tax technology. After over 25 years' experience working in practice for small and mid-tier firms, she joined the ATT as a technical officer in 2025 after having been an ATT volunteer since 2013 and ATT President July 2024 to July 2025.