Financial Management


Guest Bedroom TV Licensing & MPLC

New Copyright Tariff for films / TV shows broadcast on hotel bedroom televisions - Briefing note from UK Hospitality.


Tips & Troncs

HOSPA – the Hospitality Professionals Association, along with a panel discussed the pros and cons of different practices and the various implications of those practices, sharing their knowledge and experience on dealing with Tips, Gratuities, Service Charges and Troncs in hotels and restaurants.

The panel included:

Jane Pendlebury 
Jon Claypole
 - Partner, Head of Tax Investigations, Mazars LLP
Andy Hamman
 - Employment Tax Director, BDO
Peter Davis
- Client Service Partner and Managing Director, WMT Troncmaster Services Ltd

HOSPA have produced this guide to support the UK hospitality industry in its efforts to make long established practices around tips, gratuities, service charges and troncs more transparent and fair. In doing so, we have also highlighted practices which are no longer ‘fit for purpose’.

The guide was compiled for HOSPA by:

Andy Hamman – BDO (Co-Author);

Peter Davies – WMT (Co-Author)

Howard Field - Consultant (Editor).


Contact Us: 


Uplands Cottage

Grayswood Road



GU27 2BS

Tel: +44 (0) 203 418 8196


Important Information: 

Useful Links:

  • HOSPA Facebook
  • HOSPA LinkedIn
  • HOSPA Twitter