My workbooks are all in the directory with a format of C:\Users\xxx\Spreadsheets\...
I have one in particular (Banking.xls) that has links to another (Tax.xls) in the same directory. The links are also in the same format.
I have uploaded the workbook to Google Drive so that I have access to it on the move. However, when opening this in Google Drive, the cells with a link are showing #REF! because they do not show the full directory link, merely the spreadsheet cell reference (as if it assumes it's in the same workbook).

I'm sure there's a simple explanation but I can't see it. Can someone please help?