A reimbursement of expenses incurred in travelling between an
employee's home and a place other than their normal place of
employment, as a result of an emergency call-out, is not taxable as
earnings within Section 62 ITEPA 2003.
Bear in mind though that, unless the employee is in lower
paid employment,
all their expenses payments will be treated as
earnings by Section 72, subject to any deduction under Section 336,
337 or 338. See
EIM10000 and
EIM20601.
From 6 April 2002, mileage payments that employers
make to directors, and employees, who use their own vehicle or
bicycle for emergency call-out travel are not chargeable to tax if
they do not exceed the appropriate approved mileage allowance
payment (AMAP) limit. Payments that exceed the AMAP limit will be
taxed to the extent that they exceed the limit. Full guidance on
the operation of the AMAP scheme is at
EIM31200 onwards. As regards emergency
call out: travel between home and normal place of employment, see
EIM10040.
