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Contents

Official guidance
National Insurance Manual

NIM02900CO · Tips, gratuities and service charges

  • NIM02901 · Whether earnings
  • NIM02905 · Payments disregarded from earnings
  • NIM02910 · Meaning of gratuities and offerings
  • NIM02915 · Service charges
  • NIM02920CO · Gratuity disregard conditions
  • NIM02925 · Payments in respect of gratuities or offerings
  • NIM02930CO · Litigated tips and gratuity cases
  • NIM02935 · Contractual payments
  • NIM02940CO · Tronc arrangements
  • NIM02960 · Class 1A national insurance contributions
  • NIM02965 · Income tax and pay as you earn
  • NIM02970CO · Establishing allocation
  • NIM02926 · Tips paid electronically or via third party apps
  1. Class 1 NICs: earnings of employees and office holders: contents
  2. Tips, gratuities and service charges: contents

NIM02900CO | Tips, gratuities and service charges: contents

From HM Revenue & Customs · National Insurance Manual

Contents14 entries

  1. NIM02901Tips, gratuities and service charges: whether earnings
  2. NIM02905Tips, gratuities and service charges: Payments disregarded from earnings
  3. NIM02910Tips, gratuities and service charges: Meaning of gratuities and offerings
  4. NIM02915Tips, gratuities and service charges: service charges
  5. NIM02920COTips, gratuities and service charges: Gratuity disregard conditions: Contents
  6. NIM02925Tips, gratuities and service charges: payments in respect of gratuities or offerings
  7. NIM02930COTips, gratuities and service charges: litigated tips and gratuity cases: contents
  8. NIM02935Tips, gratuities and service charges: Contractual payments
  9. NIM02940COTips, gratuities and service charges: Tronc arrangements: Contents
  10. NIM02960Tips, gratuities and service charges: class 1A national insurance contributions
  11. NIM02965Tips, gratuities and service charges: income tax and pay as you earn
  12. NIM02970COTips, gratuities and service charges: Establishing allocation: Contents
  13. NIM02975Tips, gratuities and service charges: LitigationUnavailable
  14. NIM02926Tips paid electronically or via third party apps
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