Working out if the PSI rules apply

When working out if the PSI rules apply, you need to look at each contract or job to determine if you have received PSI. If you have received PSI (including if you've received it through a company, partnership or trust), you then need to work out if the PSI rules apply to that income.

To do this, you need to work through a series of steps in the correct order. The easiest way to do this is by using our Personal services income decision tool. You can see a summary of the steps in the Working out if the PSI rules applyThis link will download a file flow chart (PDF, 135 KB).

Step 1 is to work out if you've received PSI. Steps 2 to 4 are known as the PSB tests – they'll help you work out if you're running a personal services business (PSB).

If, after following the steps, you work out that your business is a PSB, the rules won't apply to your PSI.

The steps are explained in more detail below.

If more than one individual is generating PSI in your company, partnership or trust, you'll need to work through the steps separately for each individual.

Next step:

Find out about:

See also:

  • If, after working through the tests, you're still unsure about your circumstances, you can seek further advice.
Last modified: 04 Feb 2016QC 46003