Generally, where the cost of a journey would not in normal
circumstances satisfy the conditions for exclusion from NICs under
the travel rules, then it will not be capable of being 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 while travelling to an emergency at a permanent
workplace. In these circumstances the cost of the travel may be
excluded.
See
NIM05610 and EIM32240 (previously
SE32240) for further guidance.
