Tax return and averaging

[sameoh]

Hello. I am a sole trader and have an accountant that handles my tax returns. I had a low year last year and paid much less tax, so this year he's averaged my profit with that (I'm from a profession that you can do this). But my tax bill from him is much lower than it should be. Last year's and this year's profits are on the same tax bracket and averaging doesn't change this. So I'm surprised that I have to pay significantly less tax. I expected some change, as things like NI might be affected differently, but surely I can't just average it and pay tax only on the average amount?

Last year's profit = x
This year's profit = y

He's done (x+y)/2 and used that as my profit for this year and the tax payable is based on that number.

This can't be right?

I'm also a sole trader and I pay the amount of tax that's on my tax return..
However, I pay tax twice a year in advance in July and in January. So there is always a calculation of a future tax liability that I have to pay which is based o what I made in the previous year.

It could be your accountant using the average calculation as an amount to pay on advance