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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
24 October 2024 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM02000
  4. NIM02900CO

NIM02920CO - Tips, gratuities and service charges: Gratuity disregard conditions: Contents

  1. NIM02921
    Tips, gratuities and service charges: Gratuity disregard conditions: Condition 1
  2. NIM02922
    Tips, gratuities and service charges: Gratuity disregard conditions: Condition 2
  3. NIM02923
    Tips, gratuities and service charges: Gratuity disregard conditions: Example - NICs due, neither of the gratuity disregard conditions are satisfied
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