Immigration rules Part 6A, paragraph 245AAA(a)(iii) says under
General requirements for indefinite leave to remain:
(iii) the applicant has any current period of overstaying disregarded where paragraph 39E of these Rules applies;
This is what 39E says:
(1) the application was made within 14 days of the applicant’s leave expiring and the Secretary of State considers that there was a good reason beyond the control of the applicant or their representative, provided in or with the application, why the application could not be made in-time; or
(2) the application was made:
(a) following the refusal of a previous application for leave which was made in-time or to which sub-paragraph (1) applied; and
(b) within 14 days of:
(i) the refusal of the previous application for leave; or
(ii) the expiry of any leave extended by section 3C of the Immigration Act 1971; or
(iii) the expiry of the time-limit for making an in-time application for administrative review or appeal (where applicable); or
(iv) any administrative review or appeal being concluded, withdrawn or abandoned or lapsing.
So from 24 November 2016, any time spent overstaying for a fresh 2nd application which was made within 14 days will be disregarded for ILR. If you applied before 24 November 2016, then 28 days rule still applies !
NOTE This used to be the OLD description of this rule in paragraph 245AAA(a)(iii) which was a bit clearer, now only the 28 days rule became the 14 days rule.
(iii) the applicant has any period of overstaying between periods of entry clearance, leave to enter or leave to remain of up to 28 days and any period of overstaying pending the determination of an application made within that 28 day period disregarded
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