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Hi, I have a similar issue. My student visa ended on 30/3/2021. Due to travel restrictions I was granted exceptional assurance from 30/3/2021 to 30/4/2021. I applied for my skilled worker visa on 20/4/2021 before the exceptional assurance expired. My skilled worker BRP start date was 24/5/2021. Does this mean the clock restarts from 2021? Or can I simply not count these days? If so, do I push my application by the number of days covered by exceptional assurance or do I need to count the time waiting for my skilled worker visa so 2 months instead of just one month? Any help would be greatly appreciated!

Your continuous residence is maintained, however the exceptional assurance granted no lawful leave in the UK. ANY time spent without lawful leave will be excluded, so you cannot count time between 30/3/2021 and 24/5/2021 towards the 10 years

Thank you very much for your reply! I appreciate it. Can I also ask whether we are allowed to apply 28 days early?

28 day concession applies to all ILR applications

Thank you! What if I have surpassed the 548-day limit, can I still apply 28 days early? Or I must wait?

28 day concession has nothing to do with the absences.
Note that If you fail the absence requirement, your continuous period will be considered broken. The 548 absence limit only applies to periods of absence that started before 11 April 2024.

Read: Lawful and continuous residence changes to Long Residence route from 11 April 2024.