A must‑read for UK hospitality businesses navigating the latest tipping legislation.

​

The guide, A practical guide for the UK hospitality industry: Tips, gratuities, service charges and troncs, has been produced to support hotels, restaurants, bars and wider hospitality operators as they continue to adapt to the Employment (Allocation of Tips) Act 2023, which came into force in October 2024.

​

The guide sponsored by BDO, has been compiled for HOSPA by sector specialists Jacqui Roberts of BDO, Katie Linstead of Grateful and Peter Davies of Moore Kingston Smith, with Diana Mountain, Finance Consultant, as editor and Howard Field, founder of BAHA, now HOSPA, as expert advisor. 

​

Inside the guide, you’ll find clear, structured guidance on:
 

• The latest legislation and Code of Practice governing tips and gratuities

• Different types of tips, service charges and how they are treated

• Legal ownership and obligations around tip distribution

• Tronc schemes and how they operate in practice

• Tax implications, including Income Tax, National Insurance and VAT

• Record keeping, compliance and enforcement requirements

• Practical examples and advice to support decision-making
   

Why download this guide?
 

• Stay compliant with the Employment (Allocation of Tips) Act

• Improve transparency for your employees and customers

• Understand your options for distributing tips and service charges

• Adopt best practice tailored to the realities of hospitality operations

• Make informed decisions that support your business and workforce
   

Who it’s for?
 

This guide is designed for:

• Hospitality operators (restaurants, bars, hotels, leisure venues)

• Finance and payroll professionals

• HR and operations leaders

• Anyone responsible for tipping policies or tronc arrangements

​

To download the guide please complete the following form.