Originally Posted by The_Judge_:
“Does the Doctor speak in "Earth" years or "Gallifrey" years?”
He's used both in the past but there's only been a few times where we know for certain which is being used.*
He would also use the local year on whatever planet he was on if there a while. For example the 8th Doctor spent 600 years on the planet Orbis but for all we know this may only have been a 100 Gallifreyian years (or it could be the other way round and a Gallifreyian year could be shorter than an Orbis year).
Same goes for Trenzalore, when the Doctor says the TARDIS has gone for 300 years he is most likely using Trenzalorian years.
*For example the 2nd Doctor specifically gives his age (about 450) in Earth years in one story but when Romana and the 4th Doctor are talking about his age they would obviously be using Gallifreyian years.
From that conversation we know the Doctor was about 235 (Gallifreyian years) when he stole the TARDIS but without knowing how Gallifreyian and Earth years correspond to each other we can't know how long it actually was for the Doctor between him stealing the TARDIS and giving his age as 450 Earth years.