EIM32241 - Travel expenses: travel for necessary attendance: emergency call-out and stand-by: emergency call-out: example
An employee is required to be a keyholder for her permanent workplace. One night she is called out by the police responding to a burglar alarm. No deduction is due for the cost of travel between her home and her permanent workplace.
»Ê¹ÚÌåÓýapp travel is ordinary commuting, see EIM32055. It does not cease to be ordinary commuting because it is not made during her ordinary working hours, see EIM32240.