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Im probably wrong in making thinking along these lines hence the need to ask.....is it acceptable to apply for naturalisation 28days before completing 12months as an ILR holder.
e.g if your ILR letter is dated 09/03/2011 is it okay to apply for naturalistion on 12/02/2012?

Thanks peeps.

No. You have to wait exactly 12 months after ILR before applying for BC. Also you have to fulfill 5 years (or 3 years if married to BC) requirement as well.