HMRC have announced a further climbdown on the taxation of troncs in restaurants nearly a year after the last climbdown.
In an announcement made on 17 February, the Revenue admit that further legal advice received indicates that employers should not pay NICs on payments made to employees from employee administered troncs, even if entitlement to a share of the tronc was part of the employment contract.

Click here for the announcement with further details.

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