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I came to uk as a student on tier 4 visa , after my graduation switched to psw visa for two years .

After PSW switched to tier 1 entrepreneur visa for last 3 years .

My tier 1 entrepreneur expiring November 10 . No hope for further extension on this current visa .
So I planned to apply a student visa to complete my 10 year life in the uk . I got offer letter from university for my PhD. This PhD duration will complete my 10 years .

My question is if I go back to India without making my extension application before my current visa expires. And stay 40 days in India and apply tier 4 student visa from India on December to come uk to start my course on January . Those 40 days without any visa for uk . Still I can apply 10 year ILR ? Or my continuity will missed ? I need to start my 10 year clock start from January ? Anyhow I'm not breaking the ILR absence rule . Kindly anyone help me see the clear picture .

Why you applied for tier 1 entrepreneur? Just to complete 10 years?

If you leave before your visa expiry and come back again within 6 months with a new entry clearance, your continuous period will be intact

Ayappan - zimba is right that your continuous period requirement will not break if you enter within 180 days.

There is one thing, however, I want to enquire. the 10 years eligibility route mentions that one should keep to the terms of UK visa. Now you had Tier1 Entrepreneur visa which has very strict requirement of job creation etc. as part of this visa - and I assume that you haven't been able to meet their full tier 1 requirements and hence not extending the visa further.

So, while applying for 10 year ILR - can the case worker consider/ask for your past Tier1 business records (and even when you didn't extend tier 1 further) and will be on valid tier 4 at the time of application - dig out any tier1 unkept condition and potentially reject the ILR?

Tier 1E extension requirements are NOT the same as conditions attached to the Tier 1E visa. For example, you need to have access to the funds at all times and be engaged in business as the conditions of your stay but there is no need to show you have complied with all extension requirements like job creation if you want to get ILR based on long residence.