If you’re self-assessing using the unrelated clients, business premises, or employment test, then you will also need to meet the 80% rule for that income year. The purpose of the 80% rule is to look at how much of your income comes from one client and their associates.

If 80% or more of your PSI comes from one client and their associates, you do not meet the 80% rule. The PSI rules will apply.

If less than 80% of your PSI comes from one client and their associates you do meet the 80% rule. If you also meet one of the unrelated clients, employment, or business premises tests, you can self-assess as a PSB.

You need to work out the amount of PSI that comes from each client and their associates in an income year.

If you're a company, partnership or trust and you have more than one individual generating PSI, the 80% rule applies to each individual separately. You need to look at the amount of PSI that you receive for each individual and how much of that amount comes from one source.