5. THE FAIR TIPS PLAYBOOK

The Professional Hospitality Business's Complete Guide to the Tipping Act, Tronc Schemes & HMRC Compliance

Since October 2024, UK law has required 100% of tips to reach staff, paid on time, allocated fairly, but that's only half the story. This guide covers the Tipping Act in full, then goes further than almost anything else available by properly explaining the tronc system and the National Insurance exemption: what a tronc actually is, how to appoint a genuinely independent troncmaster, and the four specific conditions HMRC checks before accepting one as real. You'll learn how to build a fair allocation policy, handle agency staff and multi-site tipping, and respond to a staff records request or a dispute before it reaches a tribunal. The toolkit includes a sample written tipping policy, a monthly tip allocation and distribution record, a troncmaster independence checklist, and a staff request log, worked examples first, then blank pages ready to use.