Thanks for the replies. It's still not clear to me how many hours I should say I work on my form. Of course I know that what a teacher works in reality isn't the same as directed time but do the Her Majesty's Revenue & Customs recognise this difference?! Obviously I don't want to state I work 60 hours a week when I'm only 'directed' to work 32??!! And does it REALLY matter anyway or am I being too literal? becktonboy I don't follow?