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The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their National Insurance (NI) status seems to have been concluded by the issue of series of guidance leaflets on the operation of ‘troncs’.
HMRC have, in effect, accepted the industry’s contentions regarding these. The following points have been clarified:
From 1 October 2009, tips have longer been counted as part of the National Minimum Wage, regardless of how they are paid.