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.