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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM02000
  4. NIM02900CO

NIM02940CO - Tips, gratuities and service charges: Tronc arrangements: Contents

  1. NIM02941
    Tips, gratuities and service charges: Tronc arrangements: About troncs
  2. NIM02942
    Tips, gratuities and service charges: Tronc arrangements: Appointing a troncmaster
  3. NIM02943
    Tips, gratuities and service charges: Tronc arrangements: Employer withholds payments from a tronc
  4. NIM02945
    Tips, gratuities and service charges: Tronc arrangements: Employer indirectly allocates payments from the tronc
  5. NIM02950
    Tips, gratuities and service charges: Troncs: Right to participate in a tronc
  6. NIM02952
    Tips, gratuities and service charges: Tronc arrangements: Secondary contributor decides who will receive payments from a tronc
  7. NIM02953
    Tips, gratuities and service charges: Tronc arrangements: Secondary contributor requests amendments to tronc rules
  8. NIM02955CO
    Tips, gratuities and service charges: Tronc arrangements: Examples: contents
  9. NIM02956
    Tips, gratuities and service charges: Tronc arrangements: Examples: Example 1 - Troncmaster required to operate tronc in accordance with employer's wishes
  10. NIM02957
    Tips, gratuities and service charges: Tronc arrangements: Examples: Example 2 - Employer guarantees a minimum amount employees will get from the tronc
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