Above-average special professional income

Your total tax payable is the sum of tax on your above-average special professional income and tax on your other income-step 1 on the next page explains 'other income'. Your above-average special professional income is the amount of TPl you earned during the year that is more than your average TPI. Where there is no above-average special professional income-that is, TPI is equal to or less than your average TPI-you will pay tax at ordinary rates on your taxable income.