Peter Richards comes in for Haydn Thomas at scrum-half and Mefin Davies returns at hooker in place of Rob Elloway.
A Gloucester victory, regardless of the bonus point situation, would qualify Gloucester for the semi-final stages and Bath will also qualify with a win.
If the teams draw, Gloucester would again qualify, unless Bath registered a try bonus point and the Kingsholm club didn't.
But Tindall told www.gloucesterrugby.co.uk. "It's a game we have got to win. We felt we should have won there last time and it was very disappointing.
"We're still building as a club. We're winning the tight games and although we had a tricky path through the Autumn internationals with defeats at Leicester and London Irish, which are both hard places to go, we came off the back of a bad performance at Irish with a win against Saracens.
"We've got to go to Bath with our enthusiasm up, work on the bonuses from the Saracens game and build on them."
Tindall partnered James Simpson-Daniel in the centre against Samoa during England's last autumn international but Simpson-Daniel has failed to shake off a hip injury.
It means Allen will start his fifth game of the season with Terry Fanolua moving to the bench.
Richards, who was also drafted into the England squad last weekend, starts at number nine in a backline that also includes the try scorers from last Saturday - James Bailey and Mark Foster.
"We have said for sometime that Pete needs some game time and this is a great opportunity for him," said head coach Dean Ryan. "We obviously know what is at stake tomorrow and we want to perform.
"We were all disappointed with the manner of the Premiership defeat and it is something we have to improve on.
"Bath are an excellent side, particularly at home on the back of a very strong pack of forwards, and we have to be ready for that."
Up front, Gloucester are still without lock Alex Brown which means Mark Cornwell retains his place in the second row alongside Adam Eustace.
Adam Balding starts at number eight with James Forrester on the bench.
GLOUCESTER (v Bath, tomorrow, 5.30pm): Olly Morgan; Mark Foster, Mike Tindall, Anthony Allen, James Bailey, Ludovic Mercier, Peter Richards; Nick Wood, Mefin Davies, Phil Vickery (capt), Adam Eustace, Mark Cornwell, Peter Buxton, Andy Hazell, Adam Balding. Reps: Rob Elloway, Gary Powell, Quinton Davids, James Forrester, Haydn Thomas, Terry Fanolua, Brad Davies.
Qualification routes:
Bath win - Bath go through regardless of bonus points
Gloucester win - Gloucester go through regardless of bonus points.
A draw would see Gloucester through unless Bath get a try bonus and Gloucester don't - in which case Bath would progress on more.
The game will also been screened live in the Shed bar tomorrow, which is open from 4pm.
