Section 27J(1)

Where qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a place of business of an employer on more than an occasional and exceptional basis, the employer must— create a record of how every qualifying tip, gratuity and service charge paid at, or otherwise attributable to, the place of business has been dealt with in accordance with this Part, and maintain that record for a period of three years beginning with the date on which the qualifying tip, gratuity or service charge was paid.

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Source: legislation.gov.uk · retrieved 2026-09-04