Third automatic test 35 hours rule unclear

[sponden00]

Hi all.

I am moving to UAE from mid Apr-25 and will aim to fulfil the third automatic overseas test.

I will certainly be in the UK <90 days and < 30 work days, and there will be no significant break in work; I will be a self employed consultant via a UAE company where I will be the sole shareholder, invoicing clients on a day rate worldwide but predominantly UK.

That leaves the 35 hours sufficient hours test. It seems unclear here on whether holiday days reduce the reference period.

Do I need to work 35 hours over 52 weeks, a minimum of 1820 hours, or do holidays reduce the hours required? It appears annual leave does reduce the period so going with that..what is a reasonable amount of holiday? For example, can my employment contract (with my own company) state I am entitled to 7 weeks paid holiday and would this therefore reduce the amount of weeks from 52 to 45 across which 35 hours needed to be worked? Additionally, does it matter that I am only 'paid' for days I 'work' via the UAE company or would my employment contract (with my own company, where I am getting 'paid' leave via a fixed monthly salary) supercede this.

Grateful for any advice, as ALL of the tax specialists I have posed this question to are very unclear.
Thanks!