Hi Marcin, I am not sure if this will help but...
I keep clocking information completely separate from the individual tasks. This may go against the grain for typical org usage but it works for me. I have a clocking hierarchy defined which includes headlines for each project etc. and clock these in and out as required. The actual task contents for each task will appear in separate files that have no clocking information. This then frees me to up to have whatever clocking structure I want. I do this because the reporting information that I need to provide does not actually align with the real tasks in my case so my separate clocking hierarchy provides a different "view" into my tasks. In your case, you could have something like this for the "tasks" you will clock: #+begin_src org ,* office ,** task a ,** task b ,** task d ,* out of office ,** task a ,** task c #+end_src where, in this case, tasks b and d are only done in the office, task c only outside/remotely and task a can take place in either place. It means duplicating the headlines that could appear in either site but the actual task detail etc. is somewhere else and not duplicated. You could put links in each headline to the actual task contents for easy navigation, of course. HTH, eric -- : Eric S Fraga (0xFFFCF67D), Emacs 25.0.92.1, Org release_8.3.4-739-g789412