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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: emergency call-out and stand-by: emergency call-out

Sections 337 and 338 ITEPA 2003

Employees sometimes have to travel to a permanent workplace unexpectedly or in an emergency. If a deduction would not normally be due for the cost of that journey, a deduction will not be due under Section 338 ITEPA 2003 just because the journey was made in response to an emergency. It makes no difference if the journey takes place outside normal working hours or if the employee is returning to the workplace having completed his or her normal duties there.

In unusual circumstances, relief for this travel may be due under Section 337 ITEPA 2003, see EIM32386.