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A family friend who is a foreign lawyer is on HSMP JR (5 Yr) and is self with head office in UK and a branch office overseas. Head Office in Uk and branch overseas is on record since beginning of stay. At the time of HSMP extension it was also shown as such besides showing foreign earnings.
Due to peculiar nature of self employed business he travels frequently overseas in respect of matters of clients settled in UK. There is extensive record in this regard. Throughout the period he has maintained head office/home in UK . Again there is extensive evidence of both. His spouse/children have remained in UK throughout and have hardly any absences.
Over the qualifying period of 5 Yr for ILR his business related absences would be around 850 days with no personal absence and no business absence over 3 month at a time.
Modernised guidance on counting period for ILR provide that “short absences abroad may be disregarded provided the applicant clearly continued to be based in UK for example business trips (consistent with maintaining self-employment in the UK)â€

Case worker and his seniors have lot of discretion in this regard according to facts and circumstances of each case and documentary evidence thereof. Apart from other documents accountant letter would be required to support business trips also stating that income /expenses of these business trips have been accounted for in UK tax return.

For naturalization absences of up to 900 days over the qualifying period of 5 Yrs can be ignored provided that:

a- applicant has established home,family and substantial part of his estate in UK
b-absences were result of unavoidable consequence of work for example working for UK based business requiring frequent travel abroad.

Above is provided in section 5A1 and not merely guidance/instruction.
Though ILR and naturalization are two different things yet co-relation between them is important as 4 Yrs usually overlap in qualifying period of both.Moreover for harmony and consistency both should be taken into account

Accountant letter idea sound good as case workers are used to similar letter by employers certifying job related foreign tour of their employee.

Self employed are required to pay Class 2 National Insurance on quarterly basis. One can obtain a letter (SAR) from HMRC that since ( give date ) till date aforesaid amount has been paid regualrly. This would support claim of self business continued to be based in UK through out qualifying period of 5 yrs

hello,

im in a similar situation, I have applied for my ILR by post on 27th April 2011. I had 2 business absence for 3 months and the other for 4 months in one stretch as i was working on business development abroad.

My business expenses are accounted in my company tax return, i have been receiving a salary in the UK by making tax contributions and im the director of the company.

my business trips are not to my home country as well, i will keep all posted on what happens.

updates:

emarketeruk has posted on 15 July in another topic that he got ILR with postal application in 11 weeks - having 450 business related absences with 2 of more than 3 months at a time.

Whereas upper tribunal has held that where a UK employer sends an applicant abroad and tax is paid in UK than that period abroad would be treated in UK for ILR purpose. In that case applicant had over 900 absences in 5 years.