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Posted Thu, 21 Dec 2023 07:55:24 GMT by
Hi. If a member of bar staff is bought a drink by a customer, is that member of staff liable for tax on the drink? Thanks.
Posted Tue, 02 Jan 2024 14:25:33 GMT by HMRC Admin 5

Yes as this would be seen as a tip/gratuity. Please take a look at EIM07900 - Employment income: tips and gratuities: troncs

Thank you

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