ILR eligibility with Spouse Visa, time spent abroad together

[usernameg]

My wife and I moved abroad for 1 year together while she was on a Spouse Visa (FLR(M)) and are now planning to return back to the UK. We are wondering if the time spent abroad together negates her eligibility towards and ILR and do we need to reset the clock back to 5 years?

Timeline:
November 2020: She gets approved for her Spouse Visa
May 2023: Receives FLR(M) / Spouse Visa Extension valid till December 2025
November 2023: We move abroad to help set-up a foreign entity for my employer. We continue to live together here and have not spent any time apart.
January 2025: Both of us are planning to move back to the UK now that the foreign entity is set-up. I will continue to work for the employer that I moved abroad with and can get a letter in writing confirming that this was a time bound move to help them expand their global footprint.

As mentioned, her current Spouse Visa expires in December 2025 at which point she should be eligible for an ILR. We would be living together in the UK at the point of her application.

Are there any rules that prohibit her from applying for an ILR in December 2025 given that we can prove that the move was a short term move and both of us moved and lived together abroad. Or do we need to reset the clock and start again with another FLR(M) extension ?

I am aware that if she does get her ILR, she cannot apply for naturalisation straight away as there are rules around number of days spent outside the UK for that.

[vinny]

See also Guidance.