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| I agree she should apply for UK citizenship ASAP. She will need to pass a civics/culture exam and declare each and every departure from the UK over the past few years.
However, ILR remains valid for two years following departure provided there is animus manendi -- intention to remain, or more exactly to return. Still, if she doesn't apply for and qualify for (she may need to remain in the UK for a while) for UK citizenship now, her absence may make it impossible in the future, even if regular visits keep her ILR alive.
It is a nuisance, and very expensive, to transfer ILR from one passport to a new one. One can keep the old one (assuming your embassy allows it), and carry it and your new one indefinitely. The ILR stamp in the old passport will be hooured. Although unlike time past, the border immigration control officer does not have the power to "transfer" it to a new passport. | |
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The life in the UK test is part of the application for ILR visa in the UK.
Like you said you just need to carry your old passport and new passport to get entry into the UK in the event that your passport expires.
Another reason to get citizenship now is to avoid the evil new citizenship laws that are coming through.