Another 24 month rule question

[malvolio]

and for me, that is the crux of the issue. Does a different location mean office, or does it mean a different city altogether?

It means "a substantially different journey", although that isn't defined. The best example I saw that makes sense was if you would have to go to a different mainline railway station to get there. At the end of the day you have to make your own assessment and be prepared to defend it if necessary.

[northernladuk]

and for me, that is the crux of the issue. Does a different location mean office, or does it mean a different city altogether?

Well there is a pretty clear example about a simple office change in HMRC's guides. There is also an example of a work on a construction side either side a bridge. Just to work 100 yards away he has to travel miles over a different bridge.

You have to look a the merits of each case.