Tips, troncs and the law
Plain-English guides to running tips properly in UK hospitality: what the Tips Act requires, how troncs and National Insurance actually work, and what to put in your written policy. Every legal claim is anchored to the legislation, the statutory Code of Practice, or HMRC’s guidance, with quotes and links so you can check the source yourself.
The Tips Act 2023: what hospitality employers must do
The Employment (Allocation of Tips) Act 2023 in plain English: the duties on every venue whose staff receive tips, the deadlines, the records, and what changes from October 2026.
What is a tronc? Tips, troncs and National Insurance
What a tronc scheme is, how tips paid through an independent tronc escape National Insurance, and the independence rules HMRC actually checks.
The written tips policy: what the law says it must cover
Most venues that take tips must have a written tipping policy, available to every worker. What the Act requires it to contain, who must be able to see it, and what changes from October 2026.
Do I need a troncmaster?
The Tips Act does not require a troncmaster. When you need one anyway, who is allowed to do it, and what appointing one changes for National Insurance.
Tips and the law: a checklist for hospitality businesses
A working checklist for the Employment (Allocation of Tips) Act 2023: the basics, the common trouble spots, the tronc rules, and what arrives in October 2026.