At Sidhu’s we fully support the British Hospitality Association voluntary code of best practice on gratuities. More details of this code can be found on http://www.bha.org.uk
All employees receive at least National Minimum Wage. Any tips recieved are in addition to wages. Any tips are retained by the waiter. They may or may not have arrangements in place to share these tips with other employees in the restaurant.
It is the responsibility of those receiving tips to declare the income for tax purposes to HM Revenue & Customs.