Citizenship - absence for more than the limit in the last 12 months

Hi,

My wife got her residence card from HO in October 2017 and she is now going to apply for citizenship. However, in September 2017 we went to visit our family and my wife was 7 months pregnant. She was advised not to return for medical reasons and therefore she had the delivery there. We decided then for my wife to spend her maternity leave there. Whilst away her name was in our tenancy agreement, which ended in January 2018. Therefore, from January 2018 until August 2018 we didn't renew or signed a new tenancy agreement. Nevertheless, she received SMP and EMP through out the period she was away and of course payed tax and NI. She returned in August and went back to work in October.
Thus, she is currently applying for citizenship but she was away for 300 days in the last 12 months due to maternity leave.
Does anyone know if spending maternity leave outside the UK can be one of the exceptions for exceeding the limit of the absence days in the last 12 months from application?
TA

You can request for discretion to be applied, but 300 days is a bit too much even for discretion. See Page 15 onwards of the Nationality guidance for naturalisation.

UK (nationality and immigration) law is much more stricter and much more precise compared to EU law and there are fewer exceptions.

Is the spouse of the applicant a British citizen? What other absences has the applicant had in the past five years?

It may be best for your wife to apply after a year, when she has reduced the number of absences in the year preceding the application down to 90 or fewer days.