Service
Tronc Scheme Review for Existing Schemes
Already running a tronc? Get a risk review against HMRC and Tips Act tests, a written gap list ranked by risk, and a free scoping call before anything is quoted.
Already running a tronc? A tronc scheme review checks how your existing arrangement really works against HMRC's National Insurance conditions and the Employment (Allocation of Tips) Act 2023. You then get a written list of the gaps and what to do about each one. It starts with a free scoping call so we can agree what is in scope before anything is quoted.
What a scheme review looks at
- Who really decides the split, and whether anyone in the business approves it
- Whether the written rules match what sites actually do
- Money flow from till and card reports through to payslips
- Whether any deductions are taken from tips before they are paid out
- Mandatory versus discretionary service charge and how each is treated for NIC
- Your tipping policy, records and payment timing under the Tips Act
What you receive
A written gap list, ranked by risk. For each item it gives what we found, why it matters (NIC exposure, tribunal risk or both) and the specific change that closes it. Some gaps take a day to fix, such as a missing policy or an unclear rule for part-timers. Others, such as an owner directing the split, mean the scheme has to be restructured, and we say so plainly. You can act on the list yourself, give it to your accountant, or ask us to put the fixes in place.
Scheme review or tronc audit?
This page is about reviewing a scheme you already run and getting it fixed. If what you need is a formal, evidence-based written report, for example for a board, a lender, a buyer or after an HMRC enquiry, that is our professional tronc audit. If you just want a quick indication first, the free tronc health check takes a few minutes.
If the review shows the problem is the monthly running rather than the rules, our tronc administration services can take that work on, with an independent troncmaster deciding each allocation.
When a review is worth doing
- The scheme has never been independently checked
- You changed ownership, payroll provider, troncmaster or allocation rules
- You added or acquired sites
- A worker has asked for their tip records or raised a complaint
- Your service charge changed from discretionary to mandatory, or the other way round
No review can guarantee HMRC's view or remove the risk of a staff claim. What it does is show you, on evidence, where your arrangement stands today. Book a free scoping call to agree the scope.
What happens when you start
Days 1–7: evidence gathering
We pull your scheme documents, twelve months of distributions, payroll reports and staff communications.
Days 8–20: testing
We test allocation against the stated rules, look for employer influence, reconcile distributions to tips received and quantify the NIC exposure if the exemption were challenged.
Days 21–30: report and fix
You get a findings report with a prioritised fix list, and we implement the changes or hand them to your existing troncmaster.
Who this is not for
Tronc Scheme Review for Existing Schemes only works when these conditions hold. We would rather say so now.
- Businesses that do not take card tips or service charge — there is nothing for a tronc to distribute.
- Employers who want to keep control of who gets what: an independent troncmaster must allocate free of employer direction, or the NIC exemption fails.
- Anyone expecting NIC relief on a mandatory service charge. Under HMRC E24, a mandatory charge paid to staff attracts NIC however it is shared.
- Sites with no tronc in place yet — a scheme design engagement is the right starting point instead.
Card tips, discretionary service charge and multi-site groups are all in scope.
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 Tronc Scheme Review for Existing Schemes.
- +44 207 183 3436
- info@troncmasterservices.co.uk
- United Kingdom · Serving all UK hospitality