HOW TO SPLIT THE BILL GRACIOUSLY

The best way to split the bill to avoid doing so, as long as you can trust the person you're eating with to reciprocate. If you often meet your old flatmate for Sunday brunch, just pick up the tab. She'll get it next time

Don't split hairs. The worst thing you can do is to divide the bill down to the penny. If it's an elaborate meal with a big group, expect to divide the bill evenly, even if everyone else has steak and martinis and you only ordered a salad. If your share is significantly less, you could discreetly tell the person in charge: "I think my salad was £10, so here's £20 to cover service." That will make you seem generous without having to pay for everyone else's filet mignon with truffle butter.

Always carry cash. Think of it as your easy way out of stress at bill time, in case the restaurant doesn't take credit cards or you're in a rush. And always round up when you use it, if your share comes to £32, leave £35 and don't ask for change.

If you want to treat someone, settle up with the maitre d' on your way to the toilet to avoid the bill-grabbing moment. If you'd like to try an expensive place with a friend who you know can't afford it, let them know ahead of time that it's on you. Say, "I've been dying to try this new restaurant. Can I treat you to dinner there?" When the bill comes, pay it right away and don't make a big deal of it.

Splitting the bill on a first date can be a thorny issue, and a casual "what's the damage?" when it arrives can be a straightforward way of finding out where you stand. A lot of men see it as a given that they will pay - if so, protest once then back down. If it happens repeatedly and you feel awkward about them paying, tackle them about the issue when you're not in a restaurant - or think of other ways you can redress the balance, by buying tickets to the cinema or theatre, for example.