Chapter NIM02965
| Published date | 11 April 2016 |
| Record Number | NIM02965 |
There is no income tax equivalent of the NICs gratuity disregard. All tips, gratuities, and service charges fall within the definition of earnings in section 62 of ITEPA 2003. See EIM07900.
If an organised arrangement exists for tips to be shared among employees by a person who is not the principal employer, the principal employer must notify HMRC about the arrangement. When this is done a PAYE scheme may be set up for the arrangement (usually known as a tronc) for the purpose of operating PAYE on the tips. Where a ‘tronc’ PAYE scheme is opened the...
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