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HMRC internal manual

Employment Income Manual

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

An employee works fixed hours in a restaurant but can also be called in when there are staff shortages. The restaurant is her permanent workplace and so no deduction is due for the cost of travelling between her home and the workplace, even when she is called in outside her normal hours, see EIM32250.