60+ years of trusted
US/UK tax expertise

70+ dual-qualified experts

XX+ annual tax returns

IRS and HMRC authorised

Technical guidance on complex tax scenarios

A leading accountancy and advisory firm, helping businesses, individuals and not-for-profits make confident decisions.

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Clear advice, connected thinking and a team that’s as committed to your success as you are.

Signs your tronc arrangement may need a review

Tips or service charge are distributed through payroll.
The employer influences how tips are allocated.
The troncmaster may not be fully independent of the business.
Your arrangement has not been reviewed since tipping legislation changed the legal requirements.
You are unsure whether your current set up meets the strict conditions for the 13.8% HMRC NIC exemption.
You are introducing or expanding a service charge.
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