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Working out if the PSI rules apply

How the personal services income (PSI) rules apply to you and how to self-asses based on your situation.

If you have received personal services income (PSI), you need to determine if the PSI rules apply to that income.

To self-assess as a PSB, you must either meet the results test, or meet another PSB test and pass the 80% rule.

If you are earning PSI, you can use the results test to self-assess as a personal services business (PSB).

If you are earning PSI, you can use the unrelated clients test to self-assess as a personal services business (PSB).

If you are earning PSI, you can use the employment test to self-assess as a personal services business (PSB).

If you are earning PSI, you can use the business premises test to self-assess as a personal services business (PSB).

Obtaining work through an agency can affect whether the personal services income (PSI) rules apply to your income.

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