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I spent 88 days abroad in the last 12 months.

I want to apply to British naturalisation in December and have plans to go abroad after that, but that will exceed 90 days abroad in the last 12 months.

Will it be count and can my application be rejected because of that or I can travel safely as I didn't exceed the limit on a day of applying?

Travel after you have submitted your application is not relevant - only absences up to your application date. The 12 months are not per year - it's 12 months back from the application date.

Thanks for the prompt reply!

Do you know if there's any official information about absences after submitting the application. Cannot find anything at gov.uk.

There is no guidance for what is not required .....
But check the AN official guidance for details of the absences requirement: https://www.gov.uk/government/publicati ... n-guidance