Although your personal efforts or skills may be required to make or produce an item for sale, where income is produced mainly from supplying or selling goods then the income is not PSI.

Example: income from the sale of goods

Eileen is a carpenter who operates a partnership with her spouse, Cho. Eileen designs and constructs bespoke furniture and sells it through the partnership via the internet and at trade fairs. The payments made to the partnership are for the sale of the furniture rather than Eileen’s personal efforts or skills. Therefore, the income earned by the partnership is not PSI.

Where materials are only a minor part of the services provided, this isn’t regarded as supplying or selling goods. For example:

• the use of art supplies by a graphic designer in doing design work for a client
• the use of wiring by an electrician when installing it into a building.