diff --git a/src/Standards/Squiz/Sniffs/PHP/NonExecutableCodeSniff.php b/src/Standards/Squiz/Sniffs/PHP/NonExecutableCodeSniff.php
index 343d9b29e3..a477c9841b 100644
--- a/src/Standards/Squiz/Sniffs/PHP/NonExecutableCodeSniff.php
+++ b/src/Standards/Squiz/Sniffs/PHP/NonExecutableCodeSniff.php
@@ -258,6 +258,12 @@ public function process(File $phpcsFile, $stackPtr)
                 continue;
             }
 
+            // Skip close PHP tag, followed by whitespace, followed by open PHP tag.
+            if ($tokens[$i]['code'] === T_INLINE_HTML && \trim($tokens[$i]['content']) === '') {
+                $i = $phpcsFile->findNext(T_OPEN_TAG, $i, $end);
+                continue;
+            }
+
             $line = $tokens[$i]['line'];
             if ($line > $lastLine) {
                 $type    = substr($tokens[$stackPtr]['type'], 2);
diff --git a/src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.1.inc b/src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.1.inc
index ed7f01151c..b8bcc04d05 100644
--- a/src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.1.inc
+++ b/src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.1.inc
@@ -294,6 +294,21 @@ class TestAlternativeControlStructures {
     }
 }
 
+// There should be no problem with the following code.
+?>
+
+<?php if (true): ?>
+    <?php foreach ([] as $item): ?>
+        <?php continue; ?>
+    <?php endforeach; ?>
+<?php endif; ?>
+
+<?php if (true) { ?>
+    <?php foreach ([] as $item) { ?>
+        <?php continue; ?>
+    <?php } ?>
+<?php }
+
 $var_after_class_in_global_space = 1;
 do_something_else();