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I wanted to apply for naturalisation as a EU citizen with settled status, unfortunately due to the current pandemic I was unable last December to come back to the UK due to lack of available flights and tight restrictions in the EU country where I was (no movement was allowed between regions/towns + curfew).

So basically I am within the 450 days max allowed in the last 5 years but 120 days in the last 12 months, before I book a very expensive consultation with an immigration lawyer I wanted to ask your opinion on this, is it too risky to beg for discretion in this case ?

I read on the naturalisation by discretion guide that they are considering the current global pandemic as a waiver for additional absences but as we already know this is entirely up to the officer that will review the application (a bit like playing the national lottery) :

Page 16,17 : https://www.gov.uk/government/publicati ... y-guidance

You have already answered your own question.

between 100 and 180 days, where the residence requirement across the
qualifying period is met – discretion is only appropriate where the applicant demonstrates strong links through the presence of family, employment and their home in the UK