Gradient Subtraction Without Clipping
Gradients are one of the most difficult problems to
deal with in an astrophoto. One of the most effective ways to deal
with them in Photoshop is to make a second image that contains only
the gradient, and subtract it from your target image. A common and
mostly overlooked problem with gradient subtraction is that it can
frequently clip the faint features of your image. First I’ll discuss a
couple ways to create the gradient, and then I’ll discuss a simple
modification to gradient subtraction that avoids clipping.
Drawing Gradients using Photoshop’s Gradient Tool
This method makes use of Photoshop’s Gradient Tool to
manually draw a gradient that approximately matches that of your target image.
The first step is to measure the gradient in your
image. Use the Color Sampler tool to measure the background at two
points: roughly where the background is maximum, and where the
background is minimum. In this example, the gradient is
linear, brightest near top-left and dimmest near bottom-right. The
two color samplers are placed such that a line connecting them follows the
direction of the gradient.

Now look at the "Info" pane for the actual color values at
the points you've sampled:

To construct a roughly equivalent gradient, we now need to
set the foreground color to sample #1, which is R:36, G:47,
B:40. Set the background color to sample #2, which is R:14,
G:6, B:9.
Now create a new layer in Photoshop using “Layer / New / Layer…” and give
it a descriptive name like "Gradient".

Now choose the Gradient tool from the, click the "Linear Gradient"
button, and choose "Foreground to Background" as the style. Make sure your
"Gradient" layer is the active drawing layer. To draw the gradient, click
on sample point #1 and drag a line until it connects to sample point #2, and
then release the mouse button.

When you release the mouse button, the "Gradient" layer will
be painted with a gradient that roughly matches that of your
target image.

If your monitor is calibrated, you can probably
see the chief drawback of this approach. Although the
gradient is a pretty good approximation to that of the target
image, Photoshop's gradient tool suffers from an effect called
banding. This is because
Photoshop's gradient tool fades from foreground to background colors in
steps whose sharp boundaries are often easy to discern. The "dither"
checkbox on the tool doesn't appear to help very much either.
Nevertheless, this method of creating gradients is still useful when other
methods fail.
Extracting Gradients from the Target Image
This method works very well in situations where it's easy to
remove all target features from your target image, leaving only the
gradient. This example of M41 is one such target that lends itself
well to this approach. If we can remove the stars and the star
cluster, then theoretically all we will be left with is the gradient.
Even better, the gradient will not be approximation as in the Gradient Tool
method above, it will be an exact representation of the target image's
gradient.
The first step, then, is to duplicate the target image, and
paste it as a new layer. Give this layer a descriptive name, like
"Gradient". Make sure this new gradient layer is the active layer, and
then choose "Filter / Noise / Dust & Scratches". Choose a radius
somewhere around 20 so that most of the stars disappear; experiment and try
not to overdo it.

You may have a few very bright stars or dense
star clusters that are not completely removed by this method, so
judicious use of the "Clone Stamp" tool can be used to eliminate
any remaining artifacts. A bit of extra Gaussian blurring
may also help, but again, don't overdo it.
This method produces very good gradient
representations. However, it can be extremely difficult to
remove all target objects if the field contains very large
nebulae or galaxies. It can be done, but it is often
easier to use the first Gradient Tool method and just deal with
the banding.
Subtracting the Gradient Layer
Whichever of the above method you used, you now have a layer
called "Gradient" that you need to subtract from the target image.
Here's where you should pay very close attention to the histogram.
Click the "eye" to the left of the "Gradient" layer to deactivate it and
hide it. The original target image should show through, including its
gradient. Take a look at the histogram:

Note the slope to the left-hand-side, rising from zero
(black) to a hump where most of the image's target information lies.
The slope on the left-hand-side means that the image hasn't been clipped.
Now activate your "Gradient" layer, and change its blending
mode to "Difference". Here's where most gradient subtraction methods
end. Looking at the resulting image, the gradient does seem to be
under control now and the background is relatively flat.

However, the background is now a little too black. And
if we now examine the histogram, we find that it's been pulled
right up to the left-hand-side.

The rising slope on the left-hand-side is gone,
and there's a good chance we've clipped some faint detail.
The problem with this simple subtraction is that it doesn't
leave us enough "headroom" prior to subtraction.
Fortunately, there's a very simple solution. Prior to
subtracting the gradient layer, we must add a small constant
amount to the original target image to prevent the gradient
subtraction from producing dead black pixels.
Select the "background" layer containing your target image,
and then create a new layer using “Layer / New / Layer…” and give it a
descriptive name like "Offset". The "Offset" layer must come after
your background layer and before your "Gradient" layer.

Now change the foreground color to a low gray color like
R:10, G:10, B:10.

Choose the "Paint Bucket Tool" from the toolbox. Click on the new
"Offset" layer and paint it with the foreground color. Now change the
blending mode on the "Offset" layer to "Linear Dodge". This will, in
effect, add 10 to every pixel in the original target image. Now, with
all three layers active, the histogram looks much better:

The slope is back, very little if anything has been clipped.
The background is still very even, just a bit brighter. You might
choose to darken it a bit in final processing if it's noisy, but that
entirely depends on your image.
You can choose higher values for the offset layer if you
want more headroom for further processing. Note, however, that if your image
contains very bright details, such as the core of a galaxy or the trapezium
region of M42, adding too much in the offset layer can actually cause
clipping on the other side of the histogram. It goes without saying,
then, that you should pay close attention to the histogram at every step of
your processing.