Something like this?

use Modern::Perl;
use Data::Dumper;
my @field_names;
my %master_hash;
while (<DATA>) {
    chomp;
    
    if (1..1) {
        @field_names = split /\t/ and next;
    }
    
    my %this_hash;
    my @values = split /\t/;
    @this_hash{ @field_names } = @values;
    $master_hash{$values[0]} = \%this_hash;
}
print Dumper \%master_hash;
__DATA__
Name    Pet monkey
John    Biggles
Steve    Bubbles
Henry    Binky
[download]

In your particular example, this line is wrong:

$tickets { $values[0] } = %tmp_hash;

You're trying to assign a hash into a scalar slot. You need to assign a reference to the hash instead:

$tickets { $values[0] } = \%tmp_hash;

See perldoc perlref and perldoc perllol.