From Page 16-17 of the
Naturalisation at discretion policy guidance that caseworkers would use to assess your application.
Where the applicant has absences of between 480-900 for applications under section 6(1) of the British Nationality Act 1981, or 300-540 for applications under section 6(2) and otherwise meets the requirements you must only consider exercising discretion where the applicant has established their home, employment, family and finances in the UK, and one or more of the following applies:
• at least 2 years residence (for applications under section 6(1)), or 1 year (for applications under section 6(2)), without substantial absences immediately prior to the beginning of the qualifying period. If the period of absence is greater than 730 days (for section 6(1)) or 450 days (for section 6(2)) the period of residence must be at least 3 or 2 years respectively
• the excess absences are the result of:
o postings abroad in Crown service under the UK government or in service designated under section 2(3) of the British Nationality act 1981.
o accompanying a British citizen spouse or civil partner on an appointment overseas
• the excess absences were an unavoidable consequence of the nature of the applicant’s career, such as a merchant seaman or employment with a
multinational company based in the UK with frequent travel abroad
• exceptionally compelling reasons of an occupational or compassionate nature to justify naturalisation now, such as a firm job offer where British citizenship is a statutory or mandatory requirement
• the excess absences were because the applicant was unable to return to the UK because of global pandemic
Where an applicant’s absences exceed those covered above it is highly unlikely that discretion would be appropriate. You should normally refuse the application and advise them to re-apply when they are able to bring themselves with the statutory requirements, unless there are specific circumstances that warrant exceptional consideration at a senior level.
Essentially, you need to present a case to the caseworker why you should be given naturalisation now in spite of not meeting the requirements and why you can't wait until you do meet the requirements.
I am not a lawyer or immigration advisor. My statements/comments do not constitute legal advice. E&OE. Please do not PM me for advice.