Permanent magnet flux switching machines (FSPMs) have attracted considerable attention in recent years, due to their outstanding characteristics to operate as brushless AC drives. Since they are relatively new, there are particular challenges not only for their design procedure but also for their operating principle comprehension. This study highlights several issues on FSPMs from the basic operation description to their key design points. After a comprehensive description of FSPMs working principles, a detailed discussion is presented on their armature winding design. In addition, this study reviews various methods for their performance modification, including torque profile, electromotive force, and loss characteristics. This study also surveys field regulation technologies, modelling and design optimisation methods applied to FSPMs along with their fabrication and cost issues.