Tax officers target restaurants

Tax officers are to swoop on restaurants suspected of under-paying tax.

They'll start in London this week and then move to other locations across the UK, including Scotland and the North West.

One key point of scrutiny could be cash tips and how they are accounted for. But PAYE, Corporation Tax, VAT and Income Tax will all be on the inspector's menu.

And officials say that they will also be looking for evidence that restaurant staff aren't being paid the minimum wage.

Restaurants could find two tax officers appearing unannounced on the doorstep, showing HMRC identification.

Here are rules on dealing with tips.

HMRC has already announced clampdowns on doctors, dentists and plumbers.