Section 62 ITEPA 2003

Many employees receive payments in respect of travelling expenses between their home and normal place of employment on an emergency call-out.

Such payments are taxable as earnings within Section 62 ITEPA 2003 (see generally EIM00520 onwards), unless all the following conditions are satisfied:

the employee gives advice on handling the emergency on receipt of the telephone call and

the employee accepts responsibility for those aspects appropriate to his or her duties from that time and

the employee has a continuing responsibility for the emergency whilst travelling to their normal place of employment.

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