The 2017 version of the HMRC guidance on this, HS234, no longer makes any reference whatsoever to the fact that if the difference between your profits for the two years is between 30% and 25% of the profit for the better year, then the averaging adjustment is worked out differently.
I'd like to think this might be a welcome simplification.
However, previous experience of gov.uk makes me fear it may simply be an omission.
All assistance on this very much appreciated.
