In restaurants, cash tips typically get pooled, then taken home at the end a day (or a shift). Card tips, on the other hand, reach workers via the payroll process, which can delay receipt by a week or more. The tip won't be chipped away by fees.
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If you fail to report your tips to your employer, the IRS can impose a penalty equal to 50% of the Social Security and Medicare tax you fail to pay.
Unlike some countries you do not have to tip in the UK. However, there are some unsaid social rules about leaving a tip. For example, if you take a taxi it is normal practice to round up the fare to the nearest pound.