I don' t think that it really matters. I would suggest that if it is close enough to your house, take the deer home to gut it. Like some of the guys have pointed out, it' s much cleaner that way. If your too far from home and time doesn' t allow it, just gut the deer right there. If there' s water nearby and it' s not in the opposite direction of your truck or four wheeler, drag the deer there to gut it so you can clean up after you get the job done.