The accounts given in the papers are misleading. The basic argument concerning West's call by telephone to Witham at 03.37 is that it tallies perfectly with the time of 03.36 on West's log, given that West said in court that he thought he had spoken to Jeremy for about a minute before putting him on hold to make another call.
But the call he made was not the one he made to headquarters which was received by Malcolm Bonnett at 03.26. It was made to Witham Police station, as is recorded in the note with the 03.37 time apparently written by PC Myall.
What seems to have happened is this. It was Nevill and not Jeremy who called PC West at just before 03.26. It was Nevill who West put on hold when he made the two calls he described with allegedly Jeremy on hold, firstly to headquarters at 03.26 (received by Bonnett) and secondly to Witham by radio at 03.30 (received by PC Saxby).
If the length of these two call is put at around five minutes, it's likely that Nevill would have been dead or disabled when West tried to speak to him again after he, West, had called Witham at 03.30. This takes events up to about 03.33
Assuming the call to Witham took about 3 minutes, West would have had only a few minutes before Jeremy called at 03.36. He evidently spoke to Jeremy for about a minute before calling Witham again at 03.37.
It appears that the intention of the police was to cover up the fact that Nevill called earlier than Jeremy did and to pretend that Nevill's call was made by Jeremy at about 03:24. The significance of the note relating the 03.37 call is that it makes complete nonsense of the claim that Jeremy called at 03.24. That would imply that Jeremy's call lasted from 03.24 to around 03.40., a total of about 16 minutes and that he was on hold from 03.26 until about 03.39. Remember that the time on Myall's note gives the time of the start of West's call as 03.37.
Further, we are asked to believe that West actually called Witham twice while Jeremy was on hold, once by radio at 03.30 and again by phone at 03.37. It is notable that PC West did not mention his second call to Witham in his statements. It seems that when the police merged together the two calls from Nevill and Jeremy they had to do the same with the two calls to Witham. The note with the 03.37 time exposes the deception.