So, yeah this is gonna be controversial but after watching last night's episode my other half asked me "How could you retcon these events in a way that would please the fans but not act like your throwing Chibnall under the bus". After some research and much thought I think I have a plan and it all starts something like this:

After being dragged back to Gallifrey after the events of Rassilon's final solutions, the Master is cured of his depleting lifeforce and it is in this timeframe he finds out that the Doctor never destroyed Gallifrey as he said he did, and that the timelords all survived. This angers the Master as he secretly loved the idea of the Doctor being brought down to his level, the sanctimonious Doctor having committed the genocide of his people and the Daleks and who burned down his home world. So the Master hatches a plan to undo all of this and partly restore this to the truth.

To do this plan he realises he needs a weapon capable of destroying the planet and all its people, a threat to the planet that will get the Doctor to use it and for the Doctor to get involved. This leads him to manipulate the Cybermen to create the death particle, he starts this process off by travelling to a colony ship leaving Mondas where he starts the process and works on cyber conversion knowing it will lead to the cyber war and all that will follow. However in the process he is forced to regenerate through a mishap with the Doctor and his future self. This new Master now has what he needs, he has set into motion the events that will lead to him having the Cybermen on Gallifrey with a weapon big enough to destroy Gallifrey (he also gains an army of loyal Cybermasters and the cyberium which benefits him greatly as well). He then destroys Gallifrey and massacres the people and hacks the Matrix to implant a false story in there that will break the Doctor down enough to destroy everything and even plants a few ideas out there in the universe to act as bread crumbs such as creating the Remnants to start getting the Doctors attention to the idea of his lie.

The second step is to get the Doctor involved and the best way to do that is to use Earth. He uncovers a threat to the planet and manipulates the events to get the Doctors attention but also means the Doctor can defeat it so as not to ruin his revenge. He then tells the Doctor to go to Gallifrey to get the Doctor's attention. Everything then plays out how we see it as an audience, the particle destroys Gallifrey leaving it in ruins like the universe believes it to be.

The final step in the Master's plan is to simply make it known that the Doctor destroyed Gallifrey and do it in a way that will likely cost the Doctor a life. The Judoon are notified and arrest the Doctor. The universe believes the Doctor is the last time lord and Gallifrey burned in the last great time war.

Heres where the theory gets into bumpy territory because my idea is that the Doctor in prison is approached by Gat who represents an agency set up by previous timelords working with the Judoon to track down rogue elements and "fix" problems to the timeline and the universe, such as the Master and his Cybermasters. The Doctor agrees and regenerates so as to complete her life sentence but when she sees that she has regenerated into what she thought was a past incarnation she realises the master cannot be telling the truth and figures out the Master framed her. They press this new Doctor into working for them as an agent. Eventually she breaks free and flees to Gloucester, buries her Tardis (explaining why it looked the way it did) and hides out with her sympathetic partner until the Judoon and Gat track her down and she then flees after meeting her past self and having to lie to her to preserve the timeline. This "Ruth doctor", aka the 14th Doctor, then travels and sets into effect the event that enabled her to flee the agency in the first place, and in the process regenerates again and we as an audience then follow that Doctor as the 15th incarnation.

So what do you think, have I made sense of madness or is this all just more confusion. It doesn't explain what happened to the companions, it means we completely under utilised a regeneration (though there is big finish) and it is a lot of exposition to get in there just to explain everything away but personally looking at it, I like the idea because its a very Master thing to do, all that work and effort for that. I mean Missy got Clara with the Doctor a regeneration early just to set the Hybrid idea going. I dunno, I just like making theories, please be kind and share your thoughts or feelings below.