Funding, finance and compliance
Academies planning calendar 2026 to 2027: the dates your trust cannot miss
The Department for Education has published its planning calendar for the 2026 to 2027 academic year. We have turned it into a single guide for trustees, accounting officers and finance teams, starting with the year end deadlines that involve your auditor.
The four year end deadlines
For the year ended 31 August 2026, your audited accounts must reach DfE by 31 December 2026, and everything else follows from that date.
Audited accounts and the ASC
The AAR online form
On the trust website
Nine months after year end
Every dated deadline in one table
These are all the items in the calendar that carry a fixed date, in date order. Dates already passed at the time of writing are shown in grey.
| Date | What is due |
|---|---|
| 1 Oct 2026 (passed) | Autumn school census day, and admissions consultations for September 2028 may begin |
| 28 Oct 2026 (passed) | Autumn school census returns due |
| 5 Nov 2026 (passed) | School workforce census day |
| 4 Dec 2026 | School workforce census return due |
| 31 Dec 2026 | Audited financial statements, auditor management letter, internal scrutiny summary and ASC submitted to DfE |
| 21 Jan 2027 | Spring school census day |
| 26 Jan 2027 | Academies accounts return submitted |
| 31 Jan 2027 | Audited financial statements published on the trust website, and admissions consultations completed where required |
| 10 Feb 2027 | Spring school census return due |
| 28 Feb 2027 | Admission arrangements for September 2028 agreed, and 2027 appeals timetable published |
| 15 Mar 2027 | Admission arrangements for September 2028 published and sent to the local authority |
| 20 May 2027 | Summer school census day |
| 31 May 2027 | Audited financial statements filed at Companies House (31 August year end) |
| 16 Jun 2027 | Summer school census return due |
| 1 Aug 2027 | In year admissions decision and information given to the local authority |
| 8 Aug 2027 | Admission arrangements for September 2028 given to the local authority |
| 31 Aug 2027 | In year application information published by academies running their own process |
Several returns in the calendar, such as the budget forecast return and the school resource management self assessment checklist, are listed by period rather than by a fixed date. Their exact deadlines are confirmed in the guidance DfE publishes for each return.
September 2026
The new year starts with the Academy Trust Handbook 2026 taking effect, the autumn census and the first funding data for 2026 to 2027.
| Trust action | Autumn school census day is 1 October 2026, and school census returns are due by 28 October 2026. |
| Trust action | Academies may begin consulting on admission arrangements for September 2028 from 1 October 2026. |
| Trust action | In scope academies submit estimated pupil numbers for 2027 to 2028. |
| Guidance | The Academy Trust Handbook 2026 takes effect. |
| Guidance | Findings are published from the 2025 to 2026 assurance work on trust financial statements, funding audits, and financial management and governance reviews. |
| Guidance | Pupil number adjustment (PNA) repayment plans start for 2025 to 2026 debts. |
| Guidance | The accounts submission coversheet (ASC) online form opens for submitting audited financial statements, the auditor management letter and the annual summary internal scrutiny report. |
| Guidance | PNA calculator and guidance notes for 2026 to 2027, and high needs place change guidance for 2027 to 2028. |
| Guidance | 16 to 19 revenue funding allocation data for 2026 to 2027. |
| Guidance | PE and sport premium conditions of grant and transition allocations for 2026 to 2027, and schools budget support grant 2026 (SBSG26) allocations. |
| Payment | Second quarterly pupil premium payment for 2026 to 2027. |
| Payment | Universal infant free school meals (UIFSM) for newly eligible academies, the post 16 National Insurance contributions grant, the initial teacher training general mentor grant, and the early years teachers pay grant paid through local authorities. |
October and November 2026
Census returns, the workforce census and the academies accounts return guidance all land in this period.
| Trust action | School workforce census day is 5 November 2026. |
| Trust action | The academies accounts return (AAR) online form is available by early November 2026. |
| Guidance | Academies accounts return guidance and workbook. |
| Guidance | School resource management self assessment checklist support notes. |
| Guidance | Land and buildings collection tool (LBCT) guidance and workbook. DfE has said the LBCT is under review and will not be published in autumn 2026, with an update by the end of 2026. |
| Guidance | Early career teacher entitlement and early career training programme for mentors funding allocations. |
| Payment | PE and sport premium for 2026 to 2027 and SBSG26. |
| Payment | Free breakfast clubs grant, covering arrears for the summer term 2026 and the first fixed payment for 2026 to 2027. |
| Payment | 16 to 19 Teachers Pension Scheme employer contribution grant, the initial teacher training general mentor grant, and the early years NICs and teachers pay grant through local authorities. |
December 2026 to February 2027
The busiest period for finance teams and auditors, with the audited accounts, the accounts return and website publication all due within five weeks.
| Trust action | School workforce census return due by 4 December 2026. |
| Trust action | Submit 2025 to 2026 audited financial statements, the auditor management letter, the annual summary internal scrutiny report and the ASC by 31 December 2026. |
| Trust action | Spring school census day is 21 January 2027, and the spring census return is due by 10 February 2027. |
| Trust action | Academies accounts return submission deadline is 26 January 2027. |
| Trust action | Publish 2025 to 2026 audited financial statements on the trust website by 31 January 2027. Multi academy trusts also publish a summary statement of financial arrangements alongside their audited accounts. |
| Trust action | Complete admission consultations for September 2028 by 31 January 2027 where required, agree admission arrangements by 28 February 2027, and publish the 2027 admission appeals timetable by 28 February 2027. |
| Trust action | School resource management self assessment checklist online form becomes available. |
| Trust action | Academies expecting high needs place funding for 2027 to 2028 check the published place change outcomes, with two weeks to query them. |
| Guidance | DfE announces the schools revenue funding settlement for 2027 to 2028. |
| Guidance | Revised general annual grant (GAG) statements for 2026 to 2027 following the early PNA exercise, and 2027 to 2028 GAG allocations guidance. |
| Guidance | Guidance on estimating funding allocations for academies opening between April 2027 and March 2028. |
| Payment | Third quarterly pupil premium payment for 2026 to 2027 and positive early PNA payments. |
| Payment | National school breakfast club programme, early career teacher entitlement and early career training programme for mentors funding. |
March to May 2027
Funding allocations for 2027 to 2028 arrive, along with the new accounts direction that sets the rules for this year end.
| Trust action | Publish admission arrangements for September 2028 on the website and send a copy to the local authority by 15 March 2027. |
| Trust action | Complete and submit the school resource management self assessment checklist. |
| Trust action | Summer school census day is 20 May 2027. |
| Trust action | Submit audited financial statements to Companies House within nine months of the year end, which is 31 May 2027 for a 31 August year end. |
| Guidance | Academies Accounts Direction, model accounts, and the framework and guide for external auditors and reporting accountants for 2026 to 2027. |
| Guidance | Academies chart of accounts for 2027 to 2028, and budget forecast return guidance and workbook. |
| Guidance | Pre 16 academy revenue funding allocations, and 16 to 19 allocations, toolkits, funding regulations, rates, formula guidance and bursary guidance for 2027 to 2028. |
| Guidance | Provisional pupil premium allocations for 2027 to 2028, and main PNA statements for 2026 to 2027. |
| Payment | Final quarterly pupil premium payment for 2026 to 2027. |
| Payment | Free breakfast clubs grant, covering arrears for the autumn term 2026 and the second fixed payment. |
| Payment | Free school meal expansion payments, SBSG26 payments for April to August 2027, the inclusive mainstream fund and SBSG26 for new and growing schools, and pension recoveries. |
June to August 2027
The year closes with the budget forecast return, PNA repayment plans and the next Academy Trust Handbook.
| Trust action | Complete and submit the budget forecast return. |
| Trust action | Summer school census return due by 16 June 2027. |
| Trust action | Agree repayment plans for 2026 to 2027 PNA recoveries. |
| Trust action | By 1 August 2027, tell the local authority whether the academy will join its in year admissions co ordination scheme for 2027 to 2028, providing the required information by the same date. Academies running their own in year applications must publish how to apply by 31 August 2027. |
| Trust action | By 8 August 2027, give the local authority the admission arrangements for September 2028 for its composite prospectus. |
| Guidance | Academy Trust Handbook 2027 is published. |
| Guidance | 16 to 19 sub contracting controls guidance and the 16 to 19 interactive census tool. |
| Payment | Free breakfast clubs grant, covering arrears for the spring term 2027 and the third fixed payment. |
| Payment | UIFSM final payment for 2026 to 2027 and provisional payment for 2027 to 2028, and the first quarterly pupil premium payment for 2027 to 2028. |
| Payment | Main PNA positive payments for 2026 to 2027, the pre and post 16 inclusive mainstream fund, and the 16 to 19 Teachers Pension Scheme employer contribution grant. |
What this means for your audit
The 31 December deadline leaves little room for slippage, so the timetable needs to be agreed now with your board and your auditor.
Fix the trustees meeting date
The accounts must be approved by the board and signed by the auditor before they can be submitted. Book the approval meeting early enough in December to deal with any late adjustments.
Have the full submission pack ready
DfE expects the audited accounts, the auditor management letter and the annual summary internal scrutiny report together with the ASC. Make sure the internal scrutiny summary has been to the audit and risk committee before the deadline.
Prepare the summary statement for multi academy trusts
Under the Academy Trust Handbook 2026, multi academy trusts publish a summary statement of financial arrangements alongside their audited accounts. Draft it alongside the accounts rather than after them.
Agree the accounts return to the audited figures
The academies accounts return is due on 26 January 2027. Keep the final trial balance and audit adjustments to hand so the return agrees to the signed accounts.
Plan for the next year end in the spring
The Academies Accounts Direction and the auditor framework for 2026 to 2027 are due between March and May 2027, followed by the Academy Trust Handbook 2027 in the summer. We will share what changes as soon as they are published.
How we can help
Reckoner Audit works with academy trusts on external audit, regularity assurance and year end planning. If you would like help building your 2026 to 2027 timetable, or a second look at your submission pack before 31 December, please get in touch through thereckoner.co.uk.