PCG 2025/5 for PSBs: What You Need to Know

Learn more about PCG 2025/5 for Personal Services Businesses (PSBs) and how it interacts with Part IVA.

In this session, we cover:

• Income splitting

• PCGs – What are they and when do they apply?

• Background to PCG 2025/5

• Part IVA – How might it apply

• The risk ladder – Low to higher risk arrangements

• Examples from the PCG

• Final thoughts & takeaways