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Glossary

Hard close

The point after which a funding year's data can no longer be amended.

In full

A hard close fixes the data for the year. Funding can still be recovered after it, for example FRM27 recovery after R14 or assurance findings recovered by offset or invoice.

The distinction from earlier returns matters: in-year returns can be corrected at the next one, a hard close cannot.

The rules behind this

Official requirement

The final return of the funding year is the last opportunity to amend that year's data. After it closes, the data for the year is fixed, although funding can still be recovered afterwards: for example, FRM27 recovery after R14, and assurance findings recovered by offset or invoice.

Where this comes up

Sources

These are the official documents this page rests on. Where a figure, a deadline or an exact rule matters, the document is the authority and this page is the explanation.

Advice: Individualised learner record (ILR) funding returns 2026 to 2027 (opens in a new tab)

GOV.UKOfficial funding document2026–27Checked recentlyLast checked 24 October 2026

Data collection timetable 2026 to 2027 (opens in a new tab)

Department for EducationOfficial technical document2026–27Checked recentlyLast checked 24 October 2026

Content reused from GOV.UK is Crown copyright, used under the Open Government Licence. FEFunding is not endorsed by the Department for Education.