NIM02900CO - Tips, gratuities and service charges: Contents


NIM02901Whether earnings
NIM02905Payments disregarded from earnings
NIM02910Meaning of gratuities and offerings
NIM02915Service charges
NIM02920COGratuity disregard conditions
NIM02925Payments in respect of gratuities or offerings
NIM02930CONerva v R. L. & G Ltd [1997] ICR 11 (CA)
NIM02935Contractual payments
NIM02940COTronc arrangements
NIM02960Class 1A National Insurance contributions
NIM02965Income tax and Pay As You Earn
NIM02970COEstablishing allocation
NIM02975Litigation
NIM02980CONational Minimum Wage

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