Above-average special professional income

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Your above-average special professional income is the amount of TPI you earned during the year that is more than your average TPI. Your total tax payable is the sum of tax on your above-average special professional income and tax on your other income - step 1 explains 'other income'. If 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.