City of London

[TheCyclingProgrammer]

Under the cost based approach, all of London is one place!

Which is, for the most part, how HMRC see it, but once again it depends on context. Travelling from Essex to West London could cost significantly more (and take longer) than travelling to East London so you might argue they are two different workplaces.

Obviously, the further you have to travel to get to London in the first place, the less of an impact moving to different parts of London has on the cost and time of your journey.