EIM32386 - Travel expenses: travel in the performance of the duties: emergency call-out

Section 337 ITEPA 2003

No deduction is due for the cost of travel between an employee바카라 사이트™s home and his or her permanent workplace even where the employee is on stand-by, see EIM32385. In the same way, no deduction is due for the cost of travelling on an emergency call-out between an employee바카라 사이트™s home and his or her permanent workplace.

There is one exception. The cost of emergency call-out travel between an employee바카라 사이트™s home and his or her permanent workplace is deductible where the employee바카라 사이트™s home is a place of work, see EIM32760 and all of the following conditions are met:

  • the employee must give advice on handling the emergency before starting the journey and
  • responsibility for those aspects appropriate to the employee바카라 사이트™s duties must be accepted from that time and
  • the employee must have a continuing responsibility for the emergency while travelling to the workplace.