Insulin degludec (degludec) is a basal insulin with an ultra‐long duration of action and a stable glucose‐lowering profile.13 Randomized controlled trials have confirmed that similar improvements in glycaemic control can be achieved, with fewer hypoglycaemic episodes, across a broad spectrum of patients with diabetes receiving degludec vs insulin glargine 100 units/mL (glargine U100).14, 15 Thus, it is of interest to investigate cost‐effectiveness in patients at high risk of hypoglycaemia who might be expected to benefit most from treatment with degludec compared with glargine U100. This evidence concerns the gene INS and diabetes mellitus.