Service
Create Tronc for Restaurant
A tronc scheme built for restaurants that cuts employer NIC on tips.
You Can’t Afford to Get This Wrong — And You Don’t Need to. You run a restaurant. You know how hard it is to keep good staff. The margins are thin. The turnover's high. And the last thing you need is HMRC breathing down your neck over how you handle service charges.Here’s what they care about:Every penny passed through payroll without a clear, legal structure is a red flag. And that red flag can cost you tens of thousands in tax, penalties, and backdated claims.
- Who controls the tips?
- How are they allocated?
- Are you paying NIC when you shouldn’t?
- Are you skipping NIC when you should be paying?

Our Services
We’ve worked with single-site cafés, multi-site restaurants, pubs, hotel groups—you name it. If you’re handling tips and don’t have a valid tronc system, you’re either overpaying NIC or running unnecessary risk. Or both. Here’s what we do for you:
Full Tronc Exposure Review
Before anything’s built, we review your current system. If you’re handling tips in-house, through payroll, or “off the books,” we’ll identify where the tax risks are, where you’re likely overpaying, and where HMRC would raise an eyebrow. We give you the plain facts—no buzzwords, no spreadsheets filled with unnecessary details.
Designing Your HMRC-Compliant Tronc Scheme
We build your tronc from the ground up. That means:You’ll walk away with a scheme built on black-and-white rules that your staff and your accountant can both follow.
- Identifying eligible team members
- Documenting how tips are distributed
- Ensuring the troncmaster is independent
- Making the whole thing HMRC-compliant
Appointing and Training Your Troncmaster
The troncmaster can’t be you. That’s the law. But they can’t be clueless either. We help appoint a qualified person within your team (or external if required) and train them to handle tronc duties legally and confidently. We’ll make sure they understand HMRC expectations and how to avoid missteps.
Tronc Policy Documentation
We don’t just tell you what to do—we write it down for you. Everything is backed with clear written documentation:This protects you from internal disputes and gives you what you need to prove your tronc is valid.
- Staff agreements
- Tip distribution policies
- Troncmaster appointment letters
- Process flowcharts
- Compliance notes
Payroll Alignment and Compliance Integration
A tronc can’t sit separately from payroll—it needs to fit inside it. We’ll liaise directly with your payroll provider to ensure the scheme is accounted for in RTI submissions, payslips, and NIC calculations. If your current payroll system can’t handle this, we’ll tell you now—before HMRC does.
Monthly Tronc Oversight
Set-and-forget doesn’t apply here. We provide ongoing monthly oversight to ensure the scheme keeps running as planned. That means checking distribution accuracy, monitoring for legal changes, and adjusting for business growth or staff turnover. When the Employment (Allocation of Tips) Act comes into force, we’ll make sure you’re ahead of it.
Staff Briefing and Tip Transparency
Nothing burns trust quicker than unclear tips. If your staff think you’re messing with their money, you’ve got a bigger problem than NIC. We help communicate the tronc to your team—clearly, legally, and fairly. That includes written comms, welcome packs, and manager Q&A support.
HMRC Audit Support
If you’re already on HMRC’s radar or think you might be soon, we can support you during the enquiry. We’ll review what’s already in place, prepare you for what’s coming, and help you present your tronc in the strongest possible light. Our documentation has been tested. It stands up when it matters.There’s no shortage of ways to mess this up. We make sure you get it right from day one. Schedule your consultation now.

Why Choose Us
You’ve got a restaurant to run. You shouldn’t be spending nights reading GOV.UK and wondering what a troncmaster actually does. This is what we do. And only this.Here’s why restaurants across the UK trust us:Get ahead of it now. Book a consultation and get the structure in place.
- We only work with hospitality businesses—no side gigs in retail or healthcare
- You won’t get passed to juniors—everything’s handled by senior advisors
- We don’t sell software—we fix problems, not flog tools
- We’ve seen what goes wrong—and we prevent it from happening to you
- We move fast—you won’t be waiting weeks for action
Frequently Asked Questions
Related tronc services
Get in touch
Talk to a Tronc Expert
Free 30-minute call to review your tips, service charges and HMRC exposure — with specific advice on Create Tronc for Restaurant.
- +44 207 183 3436
- info@troncmasterservices.co.uk
- United Kingdom · Serving all UK hospitality

