why doesn't the staff get together at end of shift and split the tips before the manager gets his hands on it, if the manager doesn't like it ask him "you gonna sack us all". tips are given as a personal charge, when i give a tip i'm tipping the service members who've served me, not the person out the back. also i would contact head office and maybe even hmrc as "extra income", tips are tips but if the manager is keeping that sort of money then i'd make sure the taxman knew about it just to spite the manager.