In a TN system the neutral is considered to be at or relatively close to 0 volts /earth potential as the earthing conductor returns to the source and is connected at the star point where the neutral is also connected making them the same potential.
A TT system has no earthing conductor returning to the source , the earth fault loop impedance is via the general mass of earth through an earth electrode (s) so a difference in potential can exist.
In a 3 phase and neutral TT installation the installation must isolate all live conductors by a 4 pole isolator at the origin
In a TN 3 phase and neutral installation only the line conductors require isolating at the origin
In a domestic installation regardless of earthing arrangement type, a double pole switch must isolate the installation at the origin.
Part 7 electrical installations may also require the neutral is isolated in certain different earthing arrangements