I'm looking at a possible contract in Iraq at the moment and am trying to get my head around UK tax liability. One thing I don't get is the sufficient hours test and how you work this out when working rotations. If I am on the work base location 24/7 and cannot leave does that mean I am working or available for work 24/7? When off rotation are those days regarded as annual leave and time of in lieu? Can anyone advise please? Thanks.