To become a Master, the journeyman needs to have put in the hours and have acquired a level of understanding and competence concordant with mastery.
This entails an immense personal sacrifice in terms of time and effort.
Serving the art may sometimes feel like a thankless task; seldom offering financial reward, frequently being second-guessed and taken for granted.
Master-level tai chi chuan is not a matter of new forms and material.
It is to be found in the comprehensive nature of the practice. 
The thoroughness of the understanding. The simplicity, sensitivity, softness and ease of ability. 
Every action should contain the tai chi chuan principles.
All of the exercises, forms and drills are dismantled so that the exponent can examine how and why they operate.
This is a crucial stage of learning; enabling the individual to truly comprehend the art.
Mastery is versatile and complex - demonstrating a broad degree of insight.
It is also remarkably understated.
The exponent becomes lost in the art; yielding to its intricacies, methods, ways and patterns rather than seeking to dominate it.

In-depth concerns must be explored thoroughly: biomechanics, consciousness, consolidation, Eastern philosophy, form, kinaesthetic awareness, martial theory & practice, meditation, proprioception, syllabus design, spiritual inquiry, tai chi principles and teaching methods.

The journeyman phase of practice and study will involve a further 20,000 hours of practice.
The equivalent of another 14 years full-time study. 

Most Instructors stay at this level because the logistics of work, family and making a living make it very hard to commit the necessary amount of time to tai chi.
Reasonably, an exponent must start young if they wish to truly Master tai chi.

Sifu Waller overcame this obstacle by quitting his day job and studying full-time for 10 years, practicing tai chi and bagua for countless hours, reading, reflecting, writing about tai chi and teaching classes throughout the week.

Sifu Waller has practiced martial arts for most of his life and is a professionally qualified teacher.
• 40 years martial arts experience
• 23 years practice of tai chi and baguazhang (10 years being full-time study)
• 20 years Master/disciple relationship with Tai Chi Master Peter Southwood
• 30,000 hours of tai chi practice behind him
• Teaching tai chi since 1995
• 3 lineage disciples

There are 5 levels of Tai Chi Instructor in the UK these days:

1. Health-only Tai Chi Teacher
   - 5 years experience
   - these are the majority
   
2. Tai Chi Chuan Instructor
   - equivalent of 3rd dan black belt in any martial art
   - 5 years experience
   - these people are less common
   
3. Tai Chi Expert
   - 15 years experience
   - 10,000 hours tai chi chuan practice
   - 10 years teaching experience
   - fewer to be found
   
4. Tai Chi Master
   - 25 years experience
   - 30,000 hours tai chi chuan practice
   - 20 years teaching experience
   - pretty rare
   
5. Tai Chi Grandmaster
   - extremely rare

Peter Southwood has graded Sifu Waller as being a Tai Chi Master based upon his practice quality and experience.

Mastery

After a 20 year Master/disciple relationship, Peter Southwood awarded Sifu Waller 'Master' status in the Year of the Tiger.
He said that Sifu Waller should start wearing the red sash instead of black.
Peter Southwood felt that Sifu Waller qualified as a Tai Chi Master on the basis of the following accomplishments:

1. The 1300 page website giving unparalleled insight into tai chi
2. Exceptionally good shuai jiao, chin na, jing and form applications
3. His grasp of whole-body strength, how to cultivate it, refine it and teach it
4. His study of taoism and the Tai Chi Classics and his skill in infusing the art with the requisite principles
5. The production of a professional-quality syllabus, complete with logical, comprehensive grades, belts and assessment

There is no real consensus as to what constitutes a 'Tai Chi Master'.
Peter Southwood suggested the following guidelines:

•  30-40 years martial arts experience
•  25 years tai chi chuan experience
•  20 years teaching experience
•  30,000 hours of tai chi practice
•  Stage 5 skill with all forms
•  Capable of teaching other Instructors