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Demystify PSI with a timely case study focusing on the PSI tests and PCG 2021/4 on the allocation of professional firm profits.

In this session, we cover:

Don Draper’s Marketing Consultancy Business
What is personal services income?
Personal Services Business (PSB)
PSI Tests (Div 86):
- Results test
- 80/20 Rule
- Unrelated clients test
- Business premises test
- Employment test
Restrictions on deductions under PSI rules
Interaction of Part IVA and PSI rules
Rulings and Guidelines:
- TR 2022/3
- PCG 2024/D2

Download resources below.

Date recorded: 23 June 2025

31:T427,

Demystify PSI with a timely case study focusing on the PSI tests and PCG 2021/4 on the allocation of professional firm profits.

In this session, we cover:

Don Draper’s Marketing Consultancy Business
What is personal services income?
Personal Services Business (PSB)
PSI Tests (Div 86):
- Results test
- 80/20 Rule
- Unrelated

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