.
Until 2006, the answer to this question would've been Pluto, but it was declassified in that year when the definition of "planet" was clarified and Pluto was excluded from the list of planets in our solar system.
Explanation
Unfortunately the government is all over ALL the income received by individuals, including tips. Any tips received from a customer should be reported to HMRC, who will deduct tax and National Insurance at the appropriate rate. Note that whilst colleagues in our bars and restaurants can receive tips, other colleagues are not permitted to receive tips from customers.
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