Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

Tips and NMW

© Copyright LexisNexis 2024. All rights reserved.

05 October 2009
Issue: 4226 / Categories: News , Income Tax
Confirmation of position on gratuities

HMRC confirm that for pay periods starting on or after 1 October 2009 tips, gratuities, service charges and cover charges will not count towards national minimum wage pay in any circumstances.

The department has updated booklet E24 Tips, Gratuities, Service Charges and Troncs accordingly.
 

Issue: 4226 / Categories: News , Income Tax
READERS' FORUM premium icon
Read All
Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses
DEADLINE DATES
CASES premium icon
Read All
Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
MOST POPULAR
Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers
Copyright © 2024 LexisNexis
back to top icon