Self employed - scaled back recently. Still average over three years?

[cobwebsoncornices]

How will the 80% of average profits over the past three years work for those who have scaled back how much work they do? Could they potentially be better off under the government scheme if, for example, they were working a 40hr week in years 1 & 2 but have only worked a 20hr week in year 3?
I guess those employees in the furlough scheme could also benefit if they are on hourly pay rather than a salary and did an unusually high number of hours in the relevant period.

The chancellor said they are calculating over the 3 years due to the fact people have quieter years maybe due to illness or maternity/childcare.

DP is self employed in the festivals and concerts sector so is likely to see a significant drop in income this year, that could run past the current restrictions as we're already seeing cancellation of June festivals.

But he's done a combination of employed and self employed work over the relevant three tax years and while he's been almost entirely self employed for the last year, in the tax years before that, his employed work is ever so slightly more than his freelance work, literally 52/48 so he might fail the 'majority of income from self employment' test.

I'm hoping that there will be a common sense approach and possible appeals process where if you can demonstrate that your income is gone, you can qualify, rather than a black and white 'computer says no' approach.