What matters most for restaurants and takeaways
Restaurants, takeaways and delivery-led food businesses.
• Deliveroo, Just Eat and Uber Eats payouts rebuilt to gross sales, commission and refunds
• Hot food standard rated whether eaten in or taken away, with cold takeaway food often zero rated
• Tips and service charge under the Employment (Allocation of Tips) Act 2023, in force since 1 October 2024
• Till Z-readings, card settlements and cash banked reconciled daily
• Food and labour cost percentages tracked weekly rather than discovered at the year end






