Working out if the PSI rules apply
How the personal services income (PSI) rules apply to you and how to self-assess 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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