It is usual for people in certain types of employment to receive tips. Those employed by restaurants (waiters, waitresses etc.) and hotels (porters, chambermaids etc.) and as taxi drivers are the most common examples of those who regularly receive tips. Customary tips are taxed, but if a tip is received in excess of what is normal, it may not be taxable.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.