The British government published the following information on 15 December 2020.
If you have been absent from the United Kingdom for a single period of more than 6 months, but no more than 12 months, during your continuous 5-year qualifying period due to coronavirus illness, and you were unable to return to the UK because you were ill or in quarantine, that absence will not break your continuous qualifying period.
If you are a student who was studying in the UK and you are studying outside the UK because of coronavirus, that absence will not break your continuous qualifying period where it is for a single period of more than 6 months, but no more than 12 months, during your continuous 5-year qualifying period.
The EUSS allows a single absence of up to 12 months for an important reason, which includes serious illness and study.
An absence or absences of more than 6 months, but no more than 12 months in total within any continuous 5-year qualifying period where coronavirus was not a factor will still break that continuous qualifying period unless there is another important reason for the absence.
Self-isolation will only be considered an important reason for absence where you are, or were, required to quarantine, for example:
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when you are ill with coronavirus,
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sharing a household with someone who is ill with coronavirus,
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when it is necessary to self-isolate as a result of being, or having been, in contact with someone who is in a vulnerable or high-risk category.
In all cases where you were prevented from travelling due to coronavirus, you must provide a supporting letter with your application describing the details and the dates when you were ill or in quarantine.
You are only permitted a single absence exceeding 6 months (but not exceeding 12 months) for an important reason during your continuous 5-year qualifying period.
More than one such absence will always break your continuous qualifying period regardless of the reason, even if you were prevented from returning to the UK due to coronavirus.
In these circumstances, you will be required to restart your 5-year qualifying period in order to obtain settled status when you return to the UK before the end of the transition period.
Absence of more than 12 months
If you do not have permanent residence status or settled status under the EUSS, an absence from the UK of more than 12 months will always break your continuous qualifying period.
In these circumstances, you will be required to restart your continuous qualifying period before 31 December 2020 in order to be eligible for status under the EUSS.
Link: https://www.gov.uk/guidance/coronavirus-covid-19-eu-settlement-scheme-guidance-for-applicants
