I always used to gut right after killing. Anymore though if a deer looks heavy enough that I know I'm going to have to leave it alone for a while to go get my vehicle and/or help to drag it out I don't gut.
My reasoning is with the increase in the coyote population around my area nowadays I don't want to leave any unnecessary blood and gut scent that could attract a pack of coyotes looking for a quick easy meal from a already cut open carcass while I'm gone.
As always, YMMV.
There is a way around this, gut the deer, drag it about 15-20 yds away, cover it with your jacket and get your help.
If the coyotes do come the will always hit the guts first and with your jacket over the deer they have never bothered it here.
