I think i have figured out his need to use the 2 different paths up to the Coppice ( path at side of pub and path at side of bungalows.)
I think he takes the bin up the coppice via the bungalows for 2 reasons, one it is actually a more direct line to her body and two because its easier to take the bin up the field that way. He also walks back the same way because its the shortest route. However i did ask myself why he didnt use this route for the dry run and also the movement of her body to the cemetery. I think its because 5 days later he has learnt from the media, that the bungalows have cctv looking at the entrance to the cemetery, so he knows he has to avoid this route and hence his reason for a dry run. He now has to manouvre the bin to get to the original funeral directors path to avoid the cctv. In going this way he has left evidence of the bin scraping on some concrete because it wasnt the easiest route.