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:

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Andy Hamman – BDO

Peter Davies – WMT (Co-Author)

Howard Field - Consultant (Editor).

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Key Contacts for further information:

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Jacqui Roberts Associate Director (Employment Tax) BDO

Jacqui has worked in the field of Employment tax for over 22 years and has been at BDO for 13 years and was previously an employer compliance officer at HMRC.

Laura A Brown Senior Manager (Employment Tax) BDO  

Employment Tax Manager and Tax Champion for Troncs and Tips at BDO.  With over 15 years experience in tax having begun her career at HMRC.  With a wide experience in employment tax across different business sectors.