Hello there CC

This the first time I came by this question.

I have to be honest and say that I have no previous experience where the use of tips makes the difference of meeting the income threshold or not.

On the positive side, I can say that UKBA will allow any income on which the correct tax has been paid to be counted as income for evidential requirements of the Financial Requirement, and which is included in payslips and P60's
If that is the latest P60 (tax year April 2012- April2013) then it can be used as evidence.

I'm a little out of the 'loop' these days but HMRC always used to have a PAYE scheme especially for those industries where tips form an everyday part of the income. These schemes were called TRONC schemes and were used to regularise the tax implications. They were usually run as a separate scheme from the normal Employer PAYE scheme and with a different PAYE scheme reference number. The person responsible was known as the Troncmaster.
These schemes can also be used as evidence.

Now, on the negative side, I have no personal experience of using Tips in support of UKBA visa. So I cannot give any confirmations.

Due to the wording of the UKBA rules I cannot see why tips cannot be included, but to be sure in your application I suggest seeking some advice from an experience immigration advisor.

That's the best advice I can give.

If you do receive any confimation one way or the other please could you update us here.

Just to recap, I'm feeling positive it is simply income but no practical experience to confirm 100%

Good luck