Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Allocation definition

What does Allocation mean? In civil litigation, allocation is the court’s decision, by order, placing a defended claim on the appropriate case management route. In England and Wales, it is governed by the Civil Procedure Rules (CPR) Part 26. Using information in the parties’ Directions Questionnaires (formerly allocation questionnaires) and any statements of value, the court typically allocates on the papers to one of four tracks: small claims, fast track, intermediate track, or multi-track. It considers factors such as monetary value, complexity, importance, remedies sought, number of parties, need for experts and expected trial length. The allocation order may include initial...

Taxation of tips, service charges and commission: PAYE and NICs treatment, troncs, direct tips and employer allocations

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Practice notes

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The Employment (Allocation of Tips) Act 2023 (E(AT)A 2023)

The Employment (Allocation of Tips) Act 2023 (E(AT)A 2023) imposes a statutory duty on employers in all industries to pass on to Workers, without deductions, every tip, gratuity and Service charge they receive or over which they hold control or material influence (qualifying tips), and to ensure distribution is fair and transparent. While it leaves untouched the rules on the taxation of tips, gratuities and service charges, its purpose is to guarantee that customer payments of this kind are allocated to workers. The Act is reinforced by a statutory Code of practice on Fair and Transparent Distribution of Tips, together with non-statutory guidance. For further detail on the legal framework governing the payment and allocation of tips, gratuities and service charges, see Practice Note: Allocating tips, gratuities and service charges to workers. That Practice Note considers the tax treatment of tips and commission, which remains unaffected by E(AT)A 2023. The basic position is that both tips and commission, irrespective of the method of payment, are taxable as earnings in the hands of the employee, pursuant to section 62 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)...

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Web page updated on 22/05/2026

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