Some curious replies on here. Emergency procedure? No. If a go around to a professional pilot is anything other than a standard procedure then additional training is required.
You can go around from below the minima. Of course you can. What if you lose visual reference after the minima (eg large shower). Vis reduced to zero. “Oh well gotta land off this VOR approach??!”. What if you realise the gear is not locked, etc? The AIP specifically references going around from visual circling due to loss of visual reference. You’d never land st some airports if you required the clearance by the minima on a 2D approach. You can even go around after you have touched the runway in certain circumstances (not getting into aircraft specific stuff).