Naturalisation application with too many days abroad

Hello,

I am asking about a parent who is an EU citizen (married to another EU citizen). They have been living in the UK for 30 years, received ILR over 25 years ago and decided to get EU settled status in 2021 because of the improved flexibility (I believe it can be retained for more years if they were to live abroad). Now they want to naturalise. However, in the last year they have spent more than 90 days abroad, approximately ~120 days.

I imagine 120 days would be quite similar if calculated for the prior years, but during the main COVID pandemic years it would have been less. So potentially it could be less than or close to 450 days in the last 5 years if we calculated. They are retired and spend extensive time vacationing in the winter and summer.

I've helped them to request their travel records from the Home Office with an SAR (awaiting this) to help make the calculations.

I have seen that discretion from the HO can be used when considering the days spent abroad. I also wonder if the long record of having held ILR can count in their favour that they have strong ties to the UK. Is this something we would need a solicitor for to make the case?

Simplest would be to wait a while until the last year's absences are down to a 100, per guidance "Total number of absences normally disregarded 100 days".
This would avoid having to request discretion. There's no pleading with UKVI, you can state why you think they should exercise discretion (a lawyer isn't really required, in my view). Certainly I have seen cases where a 100 days and sometimes a bit more have been accepted, even with shorter residence.
Keep it simple - best to bring down total to 100 days and attach a covering note explaining.

The general rule is that discretion can be used to disregard *one* requirement for naturalisation.

The absence requirements for five years and one year before the date of application are two separate requirements.

Best to make sure that one of them is being met at the very least before considering applying for discretion to disregard the other.

And make certain that no other requirement also requires discretion to disregard.