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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: emergency call-out and stand-by: stand-by

Section 338 ITEPA 2003Even where an employee is on stand-by and can be called out at short notice he or she is

not entitled to a deduction for the cost of a journey that is ordinary commuting. No deduction is due where an employee on stand-by has to travel to a permanent workplace, whether or not the travel is during ordinary working hours.