§ Mr. Rookerasked the Chancellor of the Exchequer if the Inland Revenue has a standard system for treatment of postpersons' Christmas tips.
§ Mr. HayhoeIn law, Christmas tips are part of an employee's income in the same way as his other earnings. Inspectors of taxes exercise their judgment in estimating the assessable amount of tips, using all the information available. Any employee who disagrees with the amount of tips assessed or included in his PAYE coding may appeal and if necessary have the matter heard by the independent general commissioners.