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HMRC internal manual

National Insurance Manual

Class 1 NICs : Expenses and allowances : Travelling expenses : Emergency call-out

Generally, where the cost of a journey would not in normal circumstances satisfy theconditions for exclusion from NICs under the travel rules, then it will not be capable ofbeing excluded just because the journey was made in response to an emergency.

The only exception is where the employee has to perform duties at home and whiletravelling to an emergency at a permanent workplace. In these circumstances the cost ofthe travel may be excluded.

See NIM05610 and EIM32240 (previously SE32240) for furtherguidance.