The first count of the 2026 to 2027 year: why R04 student numbers matter for 16 to 19 allocations, growth and the adult review point, a checklist you can filter by role and funding stream, and the official guidance behind every check.
The 16 to 19 ILR funding returns advice gives a different R04 date. This page uses the collection close in the data collection timetable: see where the guidance disagrees.
Funding year2026–27Awaiting first reviewChecked against23 official documentsHuman reviewNot yet doneSee the sourcesReport an issue
Not yet reviewed by a person. Every official statement on this page is quoted word for word from the 23 official documents listed under Official sources, as published on 23 October 2026. No person has yet read those documents against this page. Our automated check confirms the quoted passages are still in the published documents, but that is not a human review. Rely on the official wording linked from each check.
Start here if this is your first R04, or your first in a new role.
What R04 is
R04 is the fourth ILR return of the 2026 to 2027 funding year. The ILR collection closes at 6pm, and R04 closes on 4 December 2026. Its reference date is 1 November 2026.
R04 does not close a year. It is the first of the year's mandatory ILR returns for 16 to 19 funding, and in 2026 to 2027 its student numbers matter more than before: DfE has said that from 2027 to 2028 it will base 16 to 19 allocations solely on student numbers from the start of the previous academic year, as returned in ILR R04 or the school census.
Official sources for this section (5)
The ILR collection closes at 6pm on the following dates.
For audit purposes, you must record data accurately in your first mandatory return (R04 and autumn school census), as this is what we use for in-year reconciliation.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
The reference date and the deadline are different dates
1 November 2026 is the reference date. In DfE's in-year growth guidance, every reference to R04 means the R04 student figure with a 1 November reference date applied, and the 16 to 19 funded student summary report shows R04 students funded as of 1 November in its own columns.
4 December 2026 is when the collection closes. A 16 to 19 student counts for funding only once they pass the qualifying period: 6 weeks for programmes of 485 or more planned hours or more than 24 weeks, and 2 weeks for shorter part-time programmes. A student who leaves before the end of it is not a funded start.
Official sources for this section (5)
All references to R04 in this guidance mean the R04 student figure with a 1 November reference date applied.
Columns D and E in the report (titled ‘Filtered using 1st November’) include students funded in 2026 to 2027 as of 1 November and recorded in the ILR R04 return.
This report shows only students who pass ILR validation, are recorded as having provision funded through the 16 to 19 funding model (Funding Model = 25) and who count for funding by passing the qualifying period.
The start qualifying period is set at 6 weeks for students with study programmes of 485 or more planned hours or programmes of more than 24 weeks and 2 weeks for all part-time students below 485 planned hours whose programme is due to take between 2 weeks and 24 weeks.
DfE calls student numbers the key indicator of performance, with a direct effect on future allocations. In the 2026 to 2027 guidance, R04 data is used for: 2027 to 2028 16 to 19 allocations; 16 to 19 in-year growth; the expectation that every funded institution has delivered at least 30% of its programme funding allocation; the T Level in-year reconciliation; and, for national adult funding in scope, the Adult Skills Fund December review point.
Each of these applies to different providers. The section R04 and your funding sets out who each one applies to and who it does not.
Official sources for this section (6)
Student numbers are the key indicator of performance and have a direct effect on future allocations.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
Your 16 to 19 student numbers at 1 November 2026 are what DfE has said 2027 to 2028 allocations will be based on.
In-year growth assumes your R04 data is accurate. If later returns show it was not, even by one student, DfE recovers the relevant growth funding.
DfE expects every funded institution to have delivered at least 30% of its programme funding allocation at R04.
T Level student numbers are reconciled in-year from R04, and DfE does not accept business cases for in-year changes to 2026 to 2027 numbers where R04 data was wrong.
If you hold national adult funding in scope, the December review point uses your R04 data. Devolved areas set their own rules.
The collection closes at 6pm on 4 December 2026. Submit well before then.
Official sources for this section (9)
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
All times are UK time. The reference date, the collection close and the adult review point dates are different things.
Key dates for R04 2026 to 2027
Date
What happens
Status
5 November 2026, 6pm UK time
R03 closes
DfE recommends submitting data before R04 where possible, to leave more time to find and correct errors.
Upcoming
1 November 2026
R04 reference date
The R04 student figure DfE uses for 16 to 19 is the position at 1 November.
Upcoming
18 November 2026
Adult Skills Fund and Free Courses for Jobs: exception case and first-time request form published
National funding only. Devolved authorities run their own processes.
Upcoming
2 December 2026
Adult Skills Fund and Free Courses for Jobs: exception case and first-time request form to DfE
Two days before R04 closes.
Upcoming
4 December 2026, 6pm UK time
R04 closes
The collection close in the data collection timetable. The 16 to 19 ILR funding returns advice gives 5 December 2026 as the R04 latest return date: see Where the guidance disagrees.
Upcoming
4 December 2026
Adult Skills Fund December review point: delivery measured on the latest validated ILR data (the R04 data return)
Upcoming
December 2026
First post-16 monitoring dashboard of the year usually published, after R04
Expected
22 January 2027
Adult Skills Fund and Free Courses for Jobs: providers told the outcome of the December review point
Upcoming
4 February 2027, 6pm UK time
R06 closes
Upcoming
April 2027
16 to 19 in-year growth awards notified, by the end of April 2027
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
What the 2026–27 guidance says R04 data is used for, one funding area at a time. Each one says who it applies to and who it does not: not every college is affected by every one.
16 to 19 allocations for 2027 to 2028
Applies to
Institutions funded through the 16 to 19 funding model that make ILR returns, including for T Levels and high needs students.
Does not apply to
Providers that make the school census return rather than the ILR: for them DfE uses the autumn census instead of R04.
Funding streams
16 to 19; T Levels; High needs
DfE is changing the 16 to 19 funding methodology from 2027 to 2028. From that year, it will base allocations solely on student numbers from the start of the previous academic year, as returned in ILR R04 or the school census. For 2027 to 2028 the previous academic year is 2026 to 2027, so it is this R04. DfE says it will keep an in-year reconciliation process for over- or under-delivery, and will keep the funding approach under review.
This is a change of method. For 2026 to 2027 allocations, the rates and formula guidance describes colleges' lagged student numbers as students funded at 1 November 2025 in R04, projected to the end of the year using the previous full year's data.
Other parts of 2026 to 2027 allocations also came from R04. The advanced maths premium and the core maths premium (£900 per student each) used 2025 to 2026 R04 or autumn 2025 census numbers; the advanced maths premium is paid only for students above a baseline. DfE also compared R04 numbers with R06, and may revise lagged numbers where there is a significant increase or decrease.
DfE has not published the detail of the 2027 to 2028 calculation in the documents this page draws on, including whether the maths premiums or the R06 comparison will work the same way, so this page does not describe it.
Official sources for this section (10)
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
we will base your funding allocations solely on student numbers from the start of the previous academic year as returned in your ILR (R04) or school census (autumn on roll pupils) data return.
we base the lagged student numbers on the number of students funded in 2025 as of 1 November and recorded in the ILR R04 return. To count, students must have at least one aim funded under the 16 to 19 young people’s funding model that starts on or before this date.
As the student numbers are taken partway through the year, we look at the previous full year’s data (2024 to 2025 R14) to find out by what proportion student numbers increased from 1 November to the end of the year.
the premium is paid for each advanced maths student above this number. For 2026 to 2027 allocations, the premium is based on the number of students on qualifying programmes in 2025 to 2026 at ILR R04 or autumn 2025 school census.
For 2026 to 2027 allocations, we will use 2025 to 2026 ILR R04 or the autumn 2025 school census to calculate the number of students doing a core maths qualification.
we also compare the student numbers recruited by 1 November from the November (R04) data return with the student numbers calculated from the February return (R06)
Colleges, local authorities and higher education institutions that submit the ILR, where recruitment is significantly above the 2026 to 2027 allocation.
Does not apply to
Independent learning providers, which have a separate reconciliation process. Special post-16 institutions use a different measure for element 1 growth: 2026 to 2027 R04 students less allocated students.
Funding streams
16 to 19; T Levels; High needs
DfE calculates in-year growth from R04 student figures with a 1 November reference date. For institutions that submit the ILR, over-delivery is the lower of two R04 measures: 2026 to 2027 R04 students multiplied by your 2025 to 2026 R04 to R14 ratio, less your allocated students; and 2026 to 2027 R04 students less your 2025 to 2026 R04 students. Over-delivery below a lower threshold is not funded.
The lower threshold is 7.5% of your 2026 to 2027 allocated student number (at least 25 and at most 100 students), and the upper threshold 15% (at least 50 and at most 200). DfE funds 100% of over-delivery between the two and 50% above the upper one, then deducts half of any 2025 to 2026 under-delivery. If fewer than 10 students remain, there is no award. SPIs have lower minimum thresholds (5 and 10 students) and no minimum award for element 1.
The process is entirely data driven. DfE does not accept business cases for any in-year growth, including data error. Awards assume the data is accurate, and if later returns, usually R14, show the R04 data was inaccurate, even by a single student, DfE recovers the relevant growth funding. The rates and formula guidance says DfE will partly or fully recover the award.
DfE aims to notify institutions with growth awards by the end of April 2027 and to start payments in May 2027. It has said not to assume the 2026 to 2027 rules will continue in 2027 to 2028.
Official sources for this section (18)
In-year growth funding is exceptional and is intended only for those with significant recruitment above their allocation, to provide a contribution to the additional in-year costs.
We review the levels of student number delivery of eligible providers based on the autumn school census or ILR R04 data (using the reference date 1 November).
For institutions that submit the individualised learner record ( ILR ) (colleges, local authorities and higher education institutions), over-delivery is the lower of: 2026 to 2027 R04 students multiplied by 2025 to 2026 R04:R14 ratio, less the 2026 to 2027 allocated students 2026 to 2027 R04 students less the 2025 to 2026 R04 students
lower threshold – 7.5% of the 2026 to 2027 allocated student number, with a minimum of 25 students and a maximum of 100 students upper threshold – 15% of the 2026 to 2027 allocated student number with a minimum of 50 students and a maximum of 200 students
lower threshold – 7.5% of the 2026 to 2027 allocated student number, with a minimum of 5 students upper threshold – 15% of the 2026 to 2027 allocated student number with a minimum of 10 students
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Institutions should not assume that we will continue the 2026 to 2027 rules next year, nor that early notification of the rules will be possible, or that any guarantee of funding levels will be possible.
Every institution funded for 16 to 19 programmes, with in-year recovery for contract institutions.
Does not apply to
Grant-in-aid institutions should not normally face mid-year or retrospective reconciliation adjustments, but the 30% review at R04 still applies to them.
Funding streams
16 to 19; T Levels; High needs
DfE expects all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding at R04. Where this has not been met, DfE will review and, if necessary, adjust allocations.
Contract institutions are treated differently. Independent learning providers are regarded as contract institutions and are usually the only funded institutions subject to funding reconciliation in 2026 to 2027. The guidance describes in-year recovery, rather than a contract variation, for contract institutions with significant in-year underperformance, including where R04 programme delivery is below 30% of allocated programme funding. If later returns confirm increased delivery, DfE says it will reinstate funding in line with the evidenced delivery.
The guidance gives different months for when that recovery starts, so this page does not state a start date. See Where the guidance disagrees.
Official sources for this section (4)
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
Independent learning providers ( ILPs ) are regarded and referred to as contract institutions. ILPs are usually the only funded institutions that are subject to funding reconciliation in 2026 to 2027.
an institution with significant underperformance in-year will be subject to in-year recovery rather than a contract variation to reduce the agreed funding allocation. If subsequent ILR returns confirm increased delivery, we will make appropriate adjustments to reinstate funding in line with the evidenced delivery against your allocation.
DfE checks whether you have delivered more or fewer T Level students than your allocated numbers by reviewing your first data return of the year, which for ILR providers is the 2026 to 2027 R04.
For audit purposes, DfE says you must record data accurately in that first mandatory return. It does not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in R04.
The reconciliation works in both directions: DfE reduces allocated T Level numbers where you have fewer T Level students than planned, and increases them where you have more. The T Levels funding guide says DfE will recalculate the allocation and issue another allocation statement in spring 2027.
DfE's T Level data guidance warns that recording errors could lead to a larger than expected recovery of funding at the T Level reconciliation point, and would also affect the number of T Level students funded for 2027 to 2028. For that next-year effect, the T Levels funding guide says DfE will accept business cases within the published thresholds.
Official sources for this section (7)
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
For audit purposes, you must record data accurately in your first mandatory return (R04 and autumn school census), as this is what we use for in-year reconciliation.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
It could lead to a larger than expected recovery of funding at the T Level funding reconciliation point in spring 2027. Furthermore, it will also have an impact on the number of T Level students funded for academic year 2027 to 2028.
We will, however, accept business cases within the published thresholds if data errors have an impact on your next year’s allocation (for academic year 2027 to 2028).
Special post-16 institutions (SPIs), and the FE colleges and independent learning providers whose high needs places DfE funds centrally.
Does not apply to
Colleges whose high needs places are agreed through the local authority. For every college, the HNS and EHC plan flags still need to be right.
Funding streams
High needs
For SPIs and the centrally funded FE colleges and ILPs, if the number of high needs students recorded in the 2026 to 2027 R04 is greater than their funded places, they may receive an in-year growth award. For SPIs and centrally funded exceptions, element 2 over-delivery is R04 element 2 students less allocated element 2 students.
The high needs guide's sections on SPIs and centrally funded exceptions say these awards are subject to affordability and that business cases relating to data errors are accepted. The in-year growth guidance says neither: see Where the guidance disagrees.
For every college, accurate in-year ILR data on students for whom the college receives high needs top-up funding is used in the import and export adjustment between local authorities.
Official sources for this section (5)
For SPIs and the centrally funded FE colleges and ILPs , if the number of high needs students recorded in the 2026 to 2027 academic year ILR R04 return is greater than their funded places, they may receive an in-year growth award as part of the annual exceptional in-year growth process, subject to the annually agreed criteria.
This process is data-driven and does not require a business case, except in instances of data error. Awards are subject to affordability and the annually agreed criteria.
subject to affordability and meeting the annually agreed criteria. This is a data driven process and no business case is accepted, except those relating to data errors.
It is important that schools and colleges complete the school census and ILR respectively during the academic year with accurate information on the number of pupils and students for whom they receive high needs top-up funding from a local authority, as this information is used in the calculation of the import/export adjustment.
High needs places for 2027 to 2028: the place change process (not an R04 task)
Applies to
FE colleges and independent learning providers whose high needs place funding is deducted from a local authority's dedicated schools grant. The provider local authority, not the college, submits the return.
Does not apply to
Special post-16 institutions already funded directly by DfE, and the small group of FE colleges and ILPs funded directly from their ILR data. The process does not use R04 data.
Funding streams
High needs
Local authorities must return their 2027 to 2028 place change workbooks by 11.59pm on Friday 6 November 2026. If your high needs places may need to change, discuss and agree the number with your provider local authority before then. If no change is requested, DfE uses the 2026 to 2027 place numbers.
New this year, a single 10% threshold replaces the 5-place threshold for requests the local authority marks as not agreed: DfE considers a not agreed request for fewer places only where the change is at least 10% of the 2026 to 2027 place total. For those requests it looks at 2025 to 2026 ILR R14 data.
Official sources for this section (8)
Because their place funding is deducted from a local authority’s dedicated schools grant ( DSG ), these types of schools and colleges are in scope of DfE ’s 2027 to 2028 place change notification process:
SPIs (except for the SPIs seeking place funding from us for the first time in the 2027 to 2028 academic year) and a small group of FE colleges and ILPs – these schools and colleges are funded directly using the school census and individualised learner record (ILR) data respectively
Schools and colleges should discuss and agree their high needs places for the 2027 to 2028 academic year with their provider local authority. If no change is requested, we will use the 2026 to 2027 academic year place numbers.
The previous 5-place threshold for providers with fewer than 50 places has been replaced with a single 10% threshold, irrespective of the provider’s current place number allocation.
Where the local authority requests fewer funded places for the academic year 2027 to 2028, we will only consider requests where the change is at least 10% of the 2026 to 2027 academic year place total.
Adult Skills Fund and Free Courses for Jobs: the December review point
Applies to
Providers with national (DfE-managed) adult funding in scope: an Adult Skills Fund contract for services, or Free Courses for Jobs funding by grant or contract for services.
Does not apply to
The DWP funded Adult Skills Fund grant allocation line is not in scope for increases or reductions at the review point, though you can ask to reduce it voluntarily. Devolved adult funding follows the strategic authority's own rules.
Funding streams
Adult Skills Fund (national); Free Courses for Jobs
The Adult Skills Fund rules set a December review point for increases, reductions and new requests. Delivery is measured using the latest validated ILR data you provide at 4 December 2026, the R04 data return, against a standard national profile.
In scope for growth: Adult Skills Fund contracts for services, and Free Courses for Jobs grants and contracts for services. In scope for new requests or top ups: Free Courses for Jobs grants. In scope for reductions: Adult Skills Fund and Free Courses for Jobs contracts for services. The under-delivery tolerance is delivery at or below 80% of the cumulative profile to November; the over-delivery tolerance is 90% or above.
Neither outcome is automatic. For a contract for services, DfE applies a reduction unless an exception applies, for example where the amount below profile is less than £25,000. Increases are subject to affordability and other criteria, and DfE says the value of an increase is not guaranteed.
Exception cases and first-time requests must be sent to DfE by 2 December 2026, and providers are told the outcome by 22 January 2027.
Official sources for this section (11)
December review point (increases, reductions, and new requests)
Funding in scope for growth (increases calculated by DfE ) ASF - Contract for Services (procured from August 2023) FCFJ – Grant and Contract for Services (procured from August 2023) Funding in scope for new requests or top ups FCFJ – Grant Funding in scope for reductions ASF - Contract for Services (procured from August 2023) FCFJ - Contract for Services (procured from August 2023)
Tolerance for under-delivery Where your delivery is 80% or below the cumulative profile to November Tolerance for over-delivery Where your delivery is 90% or above the cumulative profile to November Lower threshold for contract value adjustments £25,000
We will apply the reduction unless: you believe that your delivery pattern is significantly different to the standard national profile you demonstrate you were impacted by data issues outside of your control the amount you are below profile is less than £25,000
Increases are subject to affordability. In the event of calculated growth exceeding the available budget, we may not award the maximum value of growth available. The value of your increase is not guaranteed.
If you do not require your full DWP funded ASF contract value, you can voluntarily request to reduce (or remove) at the review point set out in annex E .
Adult provision for learners resident in a devolved area, funded by the strategic authority.
Funding streams
Adult skills (devolved)
Since 1 August 2019, devolved authorities have published their own funding rules for the providers they fund to deliver adult skills provision to learners resident in their areas. This page covers DfE's national rules only: check your authority's own rules, dates and review points.
The national Adult Skills Fund grant cannot be used for new learners resident in devolved areas. DfE's funding reports show devolved learning aims by source of funding (SOF 110 to 130), and list aims with earnings where the authority has not told DfE it has a contract with you.
Official sources for this section (4)
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
This report includes learning aims recorded with a Source of Funding (SOF) for a devolved area (SOF 110 - 130) and one of Funding model 35 (Adult skills), Funding model 38 (Adult Skills Fund), or Funding model 11 (Tailored Learning).
This report shows learning aims for devolved adult education (funding model 11, 35 and 38) where the ILR details for the learning aims have passed validation and we have calculated earnings, but where the devolved authorities have not told us they have a contract with you which would allow them to make payments for those earnings.
We found no requirement specific to R04 for apprenticeships in the 2026 to 2027 guidance this page draws on. Apprenticeships are paid on actuals, and the data collection timetable says data must be submitted every month to provide payment, so R04 is one monthly return among the others. That is why this checklist has no apprenticeship filter.
Official sources for this section (1)
For provision paid on actuals such as Apprenticeships data must be submitted every month to provide payment.
At 6pm UK time on Friday 4 December 2026 the R04 collection closes. The 2026 to 2027 year carries on: DfE bases final reconciliation on the final ILR return, whose data replaces any interim data, and where later returns confirm increased delivery for a contract institution, DfE says it will reinstate funding in line with the evidenced delivery.
Some decisions, though, are taken on R04 itself. In-year growth is awarded on the assumption that the in-year data is entirely accurate, with no business cases accepted, including for data error. For T Levels, DfE does not accept business cases for in-year changes to 2026 to 2027 student numbers where R04 data was inaccurate.
No further R04 submissions after 6pm on 4 December 2026.
DfE recovers the relevant growth funding if later returns, usually R14, show the R04 data used for a growth award was inaccurate.
T Level student numbers for 2026 to 2027 are reconciled from R04 without business cases.
The Adult Skills Fund December review point measures delivery from the R04 data return.
Official sources for this section (8)
The ILR collection closes at 6pm on the following dates.
When you submit your final ILR return by 23 October 2027, we will base your final funding reconciliation on that return. The data will replace any interim data that you have submitted previously.
an institution with significant underperformance in-year will be subject to in-year recovery rather than a contract variation to reduce the agreed funding allocation. If subsequent ILR returns confirm increased delivery, we will make appropriate adjustments to reinstate funding in line with the evidenced delivery against your allocation.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
31 checks, grouped by topic. Choose your role and the funding you deliver to see the ones that apply to you; checks marked “Only some providers” say when they apply. Open a check for why it matters, how to do it, common errors and what they can lead to, the funding or compliance areas affected, and the official guidance behind it.
Ticks are your own notes. A tick means you have checked this yourselves. Ticks are saved only in this browser on this device. Ticking a check does not check or verify your college's ILR, and FEFunding never sees your ILR, your reports or your learner files.
Inside each check, every statement carries one of four labels:
Official requirement Stated in DfE's published guidance, and quoted word for word with the document and section.
Our recommendation FEFunding's practical advice on how to do the check. It is not a DfE requirement.
Example Shows how a rule works: either DfE's own example, quoted, or an illustration that uses no real provider's data.
Guidance disagrees DfE's documents say different things here and the point is unresolved. Check with DfE before relying on either.
Funding streams offered: 16 to 19, High needs, T Levels, Adult Skills Fund (national), Adult skills (devolved), Free Courses for Jobs. There is no apprenticeship filter: see why.
Checks for one stream only appear when you choose that stream or all streams. A check that applies to every provider still says when it does not apply to you. Not every check applies to every provider.
0 of 31 checks shown are ticked by you on this device. A tick means you have checked it yourselves; it is not verification.
What a tick means: self-declared, not verified
A tick means you, the person using this device, say you have checked this yourselves. It is your own record, not a verification.
FEFunding has not seen or checked your ILR data, your reports or your learner files.
Ticks are saved in this browser on this device only. They are not shared with colleagues and do not follow you to another device.
Clearing your browser data, or using a private window, can remove them.
Ticking every check does not mean your ILR has been verified, or that your return is ready, accurate or compliant.
Who counts at 1 November, and what those numbers are used for. 5 checks, 0 ticked by you.
Make sure every 16 to 19 student funded at 1 November 2026 is in the R04 file
CriticalOfficial guidance16 to 19; T Levels; High needsLead: MIS or ILR officerApplies generally
Check that every student who started a 16 to 19 funded programme on or before 1 November 2026 is in the file with the right start date, and that students who left before the end of the qualifying period are recorded as withdrawn.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE uses the R04 student figure at 1 November for in-year growth, and has said it will base 2027 to 2028 allocations solely on student numbers from the start of the year as returned in R04. It asks institutions to complete their data returns as accurately as possible from September to November, to record student numbers. The 16 to 19 funded student summary report shows the 1 November position in its own columns.
How Our recommendation
Take a list of 16 to 19 enrolments from your MIS with start dates on or before 1 November 2026.
Compare your count with the totals in the 'Filtered using 1st November' columns of the 16 to 19 funded student summary report from your latest submission. That report gives counts, not names.
To find the students behind a difference, use the 16 to 19 summary of funding by student report, which lists each student with basic eligibility whether or not they count as a start.
Investigate every student in one list and not the other, and every student whose start date has been changed since enrolment.
Who
MIS or ILR officer leads, with Enrolment, admissions or registry staff, Curriculum manager or head of department, Head or director of MIS.
Common problems
Late September and October enrolments keyed after the file was built.
Start dates set to the first day of term rather than the day learning began.
Students who left before the end of the qualifying period still shown as continuing, although they are not funded starts.
What the errors can lead to
Students missing at 1 November understate the numbers DfE uses for growth and has said it will use for 2027 to 2028 allocations.
Students wrongly included overstate them. If growth is awarded on them, DfE recovers the relevant growth funding when later returns show the R04 data was inaccurate.
Funding or compliance areas affected
2027 to 2028 16 to 19 allocation; 16 to 19 in-year growth; Funding audit.
Investigate or correct Our recommendation
Correct the start date or the enrolment record from the evidence, and resubmit before the close.
Evidence to keep Our recommendation
Enrolment and first-attendance evidence for students whose start date was corrected.
it is important that institutions complete their data returns (school census or individualised learner record) as accurately as possible from September to November, to record student numbers.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
Columns D and E in the report (titled ‘Filtered using 1st November’) include students funded in 2026 to 2027 as of 1 November and recorded in the ILR R04 return.
This report shows only students who pass ILR validation, are recorded as having provision funded through the 16 to 19 funding model (Funding Model = 25) and who count for funding by passing the qualifying period.
The report shows all students who are recorded with basic post 16 eligibility, regardless of whether they qualify as a start (and therefore for 16 to 19 funding) or not.
we base the lagged student numbers on the number of students funded in 2025 as of 1 November and recorded in the ILR R04 return. To count, students must have at least one aim funded under the 16 to 19 young people’s funding model that starts on or before this date.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Compare R04 student numbers with your 2026 to 2027 allocation, line by line
CriticalOfficial guidance16 to 19; T Levels; High needsLead: Finance director or finance managerApplies generally
Cross-check R04 student numbers to your allocation statement, overall and for each sub-group, and make sure every variance is one you expect.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE compares student numbers and funding outturn with the allocation, and calls student numbers the key indicator of performance with a direct effect on future allocations. Annex E of the returns advice asks for exactly this cross-check.
How Our recommendation
Put the allocation statement and the 16 to 19 funded student summary report side by side.
Check each sub-group: 16 to 19 including high needs, 19 to 24 with an EHC plan, and 19+ continuers.
Write down why each variance exists. A variance nobody can explain is the one to investigate first.
Check that core maths and advanced maths qualifications are recorded for every student taking them. For 2026 to 2027 allocations, DfE counted these from the previous year's R04 for the maths premiums. It has not said what 2027 to 2028 will use.
Who
Finance director or finance manager leads, with Head or director of MIS, Data, BI or performance analyst, MIS or ILR officer.
Common problems
Comparing all students in the MIS with funded students only.
Treating a shortfall as a recruitment issue when it is a recording issue.
What the errors can lead to
A shortfall caused by recording errors lowers the R04 numbers DfE has said 2027 to 2028 allocations will be based on.
Errors found only after R04 cannot be put right by a business case for in-year growth or for 2026 to 2027 T Level numbers, though later returns can still lead DfE to recover growth.
Funding or compliance areas affected
2026 to 2027 allocation monitoring; 2027 to 2028 16 to 19 allocation; Financial planning.
Investigate or correct Our recommendation
Fix recording errors in the MIS. Where the variance is real, brief finance and senior leaders on what it means.
Evidence to keep Our recommendation
The comparison, with the explanation for each variance.
Doing the check
FEFunding cannot see your allocation statement or your reports. Use the documents DfE sends you and your own MIS.
Official requirement What the official guidance says
We will compare your student numbers and funding outturn with your student numbers and funding in your allocation or contract.
overall student numbers are consistent with the delivery the institution is undertaking, and that each sub-group is also correct - 16 to 19 including high needs, 19 to 24 with an EHC plan and 19+ continuers
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
the premium is paid for each advanced maths student above this number. For 2026 to 2027 allocations, the premium is based on the number of students on qualifying programmes in 2025 to 2026 at ILR R04 or autumn 2025 school census.
For 2026 to 2027 allocations, we will use 2025 to 2026 ILR R04 or the autumn 2025 school census to calculate the number of students doing a core maths qualification.
Brief senior leaders that R04 numbers are what 2027 to 2028 allocations are to be based on
HighOfficial guidance16 to 19; T Levels; High needsLead: Senior leader, principal or COOApplies generally
Make sure the people who approve the return understand that DfE has said 2027 to 2028 16 to 19 allocations will be based solely on student numbers from the start of 2026 to 2027 as returned in R04.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
This is a change of method from 2027 to 2028. For 2026 to 2027, colleges' lagged numbers were 1 November 2025 R04 numbers projected to the end of the year using the previous year's data.
How Our recommendation
Add R04 to the agenda of the senior team or finance committee meeting before 4 December.
Explain what is and is not yet known: DfE has stated the basis, that an in-year reconciliation will remain and that it will keep the approach under review, not the detailed calculation.
Who
Senior leader, principal or COO leads, with Finance director or finance manager, Head or director of MIS.
Common problems
Treating R04 as a rehearsal for later returns.
Promising a 2027 to 2028 figure before DfE has published how it will be calculated.
What the errors can lead to
Decisions about recruitment or data quality that do not reflect the new basis for allocations.
Funding or compliance areas affected
2027 to 2028 16 to 19 allocation; Governance and financial planning.
Investigate or correct Our recommendation
Brief the right people now, in writing, and keep the briefing with the R04 sign-off.
Doing the check
This is a briefing step. FEFunding cannot see your governance papers.
Official requirement What the official guidance says
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
we will base your funding allocations solely on student numbers from the start of the previous academic year as returned in your ILR (R04) or school census (autumn on roll pupils) data return.
we base the lagged student numbers on the number of students funded in 2025 as of 1 November and recorded in the ILR R04 return. To count, students must have at least one aim funded under the 16 to 19 young people’s funding model that starts on or before this date.
As the student numbers are taken partway through the year, we look at the previous full year’s data (2024 to 2025 R14) to find out by what proportion student numbers increased from 1 November to the end of the year.
If you have recruited well above your allocation, check the in-year growth calculation on accurate R04 data
HighOfficial guidance16 to 19; T Levels; High needsLead: Finance director or finance managerOnly some providers
Applies when: You are a college, local authority or higher education institution submitting the ILR, with recruitment significantly above your 2026 to 2027 allocation. It does not apply to independent learning providers. Special post-16 institutions use a different measure for element 1 growth: R04 students less allocated students.
Work out your over-delivery the way DfE describes, using R04 students at 1 November, and make sure every student behind it is accurately recorded.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
In-year growth is calculated from R04, is entirely data driven and accepts no business cases, including for data error. If later returns, usually R14, show the R04 data was inaccurate, even by a single student, DfE recovers the relevant growth funding.
How Our recommendation
Calculate both measures: 2026 to 2027 R04 students multiplied by your 2025 to 2026 R04 to R14 ratio, less your allocated students; and 2026 to 2027 R04 students less your 2025 to 2026 R04 students. Over-delivery is the lower of the two.
Apply the thresholds: nothing is funded below 7.5% of allocated students (at least 25, at most 100), 100% is funded up to 15% (at least 50, at most 200) and 50% above that. Deduct half of any 2025 to 2026 under-delivery. Below 10 students, there is no award.
Use DfE's growth calculator for colleges for an indication, reading its cover page first.
Check the students who make up the growth as carefully as the rest: they are the ones a later return is most likely to remove.
Who
Finance director or finance manager leads, with Head or director of MIS, Data, BI or performance analyst.
Common problems
Counting students who have not passed the qualifying period.
Students who left before the end of the qualifying period not yet recorded as withdrawn.
Expecting an award for over-delivery below the lower threshold, or for fewer than 10 students after the deduction.
What the errors can lead to
Where later returns, usually R14, show the R04 data was inaccurate, DfE recovers the relevant growth funding.
Growth that would have been due is lost if eligible students are missing from R04: there are no business cases.
Funding or compliance areas affected
16 to 19 in-year growth; Bursary and free meals allocations linked to student numbers; Funding audit.
Investigate or correct Our recommendation
Correct the records before the close. Do not add students to reach a threshold.
Evidence to keep Our recommendation
Your growth workings and the student list behind them.
Examples Example
DfE's example: An allocation of 2,000 students gives a lower threshold of 100 students and an upper threshold of 200. Over-delivery of 250 students gives growth funding for 125 students.
An institution with an allocation of 2,000 students would have a lower threshold of 100 students and an upper threshold of 200 students. If the over-delivery is 250 students
For institutions that submit the individualised learner record ( ILR ) (colleges, local authorities and higher education institutions), over-delivery is the lower of: 2026 to 2027 R04 students multiplied by 2025 to 2026 R04:R14 ratio, less the 2026 to 2027 allocated students 2026 to 2027 R04 students less the 2025 to 2026 R04 students
lower threshold – 7.5% of the 2026 to 2027 allocated student number, with a minimum of 25 students and a maximum of 100 students upper threshold – 15% of the 2026 to 2027 allocated student number with a minimum of 50 students and a maximum of 200 students
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Both bursary and free meals in FE allocations are linked to the allocated student number, so an increased student number allocation resulting from the exceptional in-year growth for student numbers process may also result in increased bursary and free meals allocations.
Check programme funding delivered at R04 against the 30% minimum outturn
CriticalOfficial guidance16 to 19; T Levels; High needsLead: Finance director or finance managerOnly some providers
Applies when: Every institution funded for 16 to 19 programmes. Contract institutions, usually independent learning providers, also face in-year recovery below 30%.
Compare the programme funding your R04 data generates with 30% of your total allocated programme funding.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE expects all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding at R04, and will review and, if necessary, adjust allocations where they have not. For contract institutions, the guidance describes in-year recovery for significant underperformance.
How Our recommendation
Take the total funding (less condition of funding removal) figure from the 16 to 19 funded student summary report for your R04 file: DfE says this figure forms the basis of the outturn for all institutions.
Compare it with 30% of the total programme funding in your allocation statement.
If you are close to or below 30%, find out whether the cause is real under-recruitment or missing records.
Who
Finance director or finance manager leads, with Head or director of MIS, Senior leader, principal or COO.
Common problems
Using the whole allocation, including elements that are not programme funding, as the comparison.
Late enrolments or missing planned hours that make delivery look lower than it is.
What the errors can lead to
For any funded institution, a review and possible adjustment of the allocation.
For a contract institution, in-year recovery from allocation payments. The guidance is inconsistent about the month it starts, so confirm the timing with DfE.
Funding or compliance areas affected
2026 to 2027 16 to 19 allocation; Contract institution in-year recovery; Cash flow.
Investigate or correct Our recommendation
Correct missing or wrong records before the close. If the shortfall is real, discuss it with DfE early.
Evidence to keep Our recommendation
The calculation, and any correspondence with DfE about it.
FEFunding cannot see your allocation or your reports. Use the funded student summary report and your allocation statement.
Official requirement What the official guidance says
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
The total funding (less condition of funding removal) figure will form the basis of the outturn used for all institutions, to ensure that the outturn and allocation figures are calculated on a consistent basis.
Independent learning providers ( ILPs ) are regarded and referred to as contract institutions. ILPs are usually the only funded institutions that are subject to funding reconciliation in 2026 to 2027.
an institution with significant underperformance in-year will be subject to in-year recovery rather than a contract variation to reduce the agreed funding allocation. If subsequent ILR returns confirm increased delivery, we will make appropriate adjustments to reinstate funding in line with the evidenced delivery against your allocation.
The fields that decide which funding line, and which funder, a student falls under. 2 checks, 0 ticked by you.
Check the funding model and source of funding on every aim
CriticalOfficial guidanceAll funding streamsLead: MIS or ILR officerApplies generally
Make sure each aim has the right funding model and the right source of funding, and that continuing students who changed funding body have had their source of funding updated.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The funding model decides which calculation applies, and the source of funding says who funds the aim. Students coded as adult funded (source of funding 105) do not appear on the 16 to 19 funded student summary report even if their funding model is 25.
How Our recommendation
Cross-tabulate funding model against source of funding for every aim, and investigate the unusual combinations.
For 16 to 19 students, look for funding model 25 with a source of funding other than 107.
For continuing students who have changed funding body for this year, check the source of funding was updated.
For adult learners, check funding model 38 (Adult Skills Fund) is paired with source of funding 105 for national funding, or with the right authority's code for devolved funding.
Who
MIS or ILR officer leads, with Head or director of MIS, Enrolment, admissions or registry staff.
Common problems
Adult source of funding left on a 16 to 19 student enrolled through an adult route.
The funding model changed during the year for a reason other than correcting a mistake.
What the errors can lead to
Students missing from the 16 to 19 funded student summary report, and so from the R04 count.
Funding claimed from the wrong funder, found later at audit.
Funding or compliance areas affected
16 to 19 student numbers; Adult Skills Fund earnings; Devolved funding; Funding audit.
Investigate or correct Our recommendation
Correct the code from the enrolment evidence. Do not change a funding model other than to correct a mistake.
Doing the check
Run the cross-tabulation in your own MIS. FEFunding cannot see your ILR.
Official requirement What the official guidance says
Identifies the funding model to be applied when calculating funding for this learning aim.
To identify which agency is funding the learning aim, the Source of funding in the Learning Delivery Funding and Monitoring fields must also be completed
Any students coded as adult funded (such as source of funding code = 105) will not appear on this report, even if their funding model is set to 25 (16 to 19 (excluding apprenticeships) funding).
You must update the data entry in the ILR field ‘source of funding’ for all continuing students that change funding body responsibility for a later year of their programme.
Check 19+ continuers and 19 to 24 year olds with an EHC plan are in the right funding line
HighOfficial guidance16 to 19; High needsLead: MIS or ILR officerApplies generally
Make sure students who started aged 18 or under but are 19 or over on 31 August 2026, and students aged 19 to 24 with an EHC plan, are recorded so the funded student summary report puts them in the right line.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE funds 19+ continuers under the 16 to 19 methodology, and asks institutions to check that students who turned 19 during the second or later year of their programme are correctly recorded. Students in row C of the report must have an EHC plan.
How Our recommendation
List 16 to 19 funded students aged 19 or over on 31 August 2026.
For each, confirm either that they started their programme aged 18 or under, or that they have an EHC plan recorded with the EHC flag.
Check the line each one appears in on the 16 to 19 funded student summary report.
Who
MIS or ILR officer leads, with Enrolment, admissions or registry staff.
Common problems
A 19 year old with no EHC plan, starting a new programme, recorded as 16 to 19 funded.
An EHC plan held on file but not recorded in the ILR.
What the errors can lead to
Students counted in the wrong funding line, or funded when they are not eligible, found at audit.
Funding or compliance areas affected
16 to 19 student numbers; High needs and EHC plan funding; Funding audit.
Investigate or correct Our recommendation
Correct the date of birth, EHC flag or source of funding from evidence.
Doing the check
Use the 16 to 19 funded student summary report and your own records. FEFunding cannot see either.
Official requirement What the official guidance says
We fund students who started programmes aged 18 or under in the first year of their programme, but who are aged 19 or over on 31 August 2026 (known as 19+ continuers) under the 16 to 19 funding methodology.
review the FIS 16 to 19 funded student summary report to check that all students who have turned 19 during the second or subsequent year of their programme are correctly recorded
We split the student numbers by funding line type and funding band. This allows institutions to ensure students are being recorded in the ILR correctly with regard to age, funding model and source of funding
The hours that set each 16 to 19 student's funding band. 4 checks, 0 ticked by you.
Confirm planned hours are final and match each student's timetable
CriticalOfficial guidance16 to 19; T Levels; High needsLead: MIS or ILR officerApplies generally
Check that planned learning hours and planned employability, enrichment and pastoral hours were finalised within the qualifying period, and that they match enrolment and attendance records. For T Level students the hours are in the planned hours field on the ZPROG001 programme aim, for the whole programme: see the T Levels checks.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The total of the two hours fields determines the full or part-time funding rate. Planned hours must be finalised within the qualifying period, and no changes are permitted afterwards except to correct errors. DfE says institutions must verify the total planned hours for every student against enrolment and attendance records. R04 does not set a student's band: the hours are fixed within the qualifying period, and whether a difference is an overclaim is judged against the evidence at audit. What R04 does is report those hours, and the programme funding they generate, to DfE.
How Our recommendation
Take a sample of students in each funding band and compare their recorded hours with their timetables.
Use PDSAT report 25Y-212 to see students by funding band and planned duration.
Look hardest at students just above a band boundary, where a small shortfall in evidenced hours can mean a lower band.
Who
MIS or ILR officer leads, with Curriculum manager or head of department, Funding or compliance officer.
Common problems
Hours copied from a course template rather than the student's actual timetable.
Hours changed after the qualifying period for a reason other than correcting an error.
What the errors can lead to
Where the evidence shows fewer hours and the difference means a drop in band, auditors treat it as a funding overclaim.
Students in the wrong band misstate the programme funding in the funded student summary report, which is what the 30% minimum outturn is measured against.
Funding or compliance areas affected
16 to 19 funding bands; 30% minimum outturn; Funding audit.
Investigate or correct Our recommendation
Correct data entered in error, with evidence. Do not otherwise change hours after the qualifying period.
Evidence to keep Our recommendation
Timetables and attendance records supporting the planned hours.
Examples Example
DfE's example: A 16 or 17 year old recorded at 600 planned hours is in band 5 (580 or more). If the evidence supports 590 hours, they are still in band 5 and DfE says this should not usually generate an overclaim. If it supports 550, they fall to band 4b (485 to 579) and auditors will treat it as an overclaim.
For example, for a 16-to 17-year old -old student recorded in the ILR at 600 planned hours, where there is evidence for 590 planned hours, this should not usually generate a funding overclaim.
The start qualifying period is set at 6 weeks for students with study programmes of 485 or more planned hours or programmes of more than 24 weeks and 2 weeks for all part-time students below 485 planned hours whose programme is due to take between 2 weeks and 24 weeks.
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
Record qualification hours and non-qualification hours in the right fields
HighOfficial guidance16 to 19; High needsLead: MIS or ILR officerApplies generally
Check that planned learning hours hold only hours on DfE approved qualifications, and that all other timetabled study programme hours are in planned employability, enrichment and pastoral hours.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The ILR specification says how the two fields divide the hours. FRM56 and FRM69 look for programmes with planned learning hours but no regulated qualifications, and for programmes where employability, enrichment and pastoral hours are 50% or more of the total.
How Our recommendation
Run PDSAT 25Y-204 and 25Y-218, which DfE lists before every mandatory return.
For students with no qualification hours, check planned learning hours is 0.
For students with a high share of non-qualification hours, check you can evidence the cost and the benefit.
Who
MIS or ILR officer leads, with Curriculum manager or head of department, Funding or compliance officer.
Common problems
Work experience or tutorials recorded as qualification hours.
Qualification hours recorded for programmes with no regulated qualification.
What the errors can lead to
A higher risk of audit where non-qualification hours exceed 50% of study programme hours.
If you are not delivering any qualification hours, you must report the Planned learning hours field as 0. Non-qualification learning aims should be recorded in the Planned employability, enrichment, and pastoral hours field.
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
Adjust planned hours for students who withdrew from aims in the first 6 weeks
CriticalOfficial guidance16 to 19; T Levels; High needsLead: MIS or ILR officerApplies generally
Find every student who withdrew from, or transferred off, one or more aims in the first 6 weeks, including continuing students in the first 6 weeks after the summer, and correct their planned hours.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
When a student withdraws from an aim within the first 6 weeks, all the planned hours for that aim must be removed from the total, unless excluding the hours already delivered would make a material difference to their funding band. This applies to continuing students too, counted from their first recorded attendance after the summer. DfE says to review planned hours for every funded student who attends for less than 6 weeks.
How Our recommendation
Run PDSAT 25Y-209 (completions, withdrawals or transfers within the first 6 weeks) and 25Y-210 (withdrawals and planned hours for continuing learners).
For each student, recalculate the planned hours as the funding rules describe and update the record.
For students continuing a study programme after the summer, count the 6 weeks from each student's first recorded learning attendance in 2026 to 2027, ignoring attendance for administrative purposes only, so the end of the period differs from student to student.
Keep this separate from the funding qualifying period: for a returning student, the funding start date is 1 August 2026.
Who
MIS or ILR officer leads, with Curriculum manager or head of department.
Common problems
The aim withdrawn but the hours left unchanged.
Continuing students' 6 weeks counted from 1 August rather than their first attendance.
What the errors can lead to
Students funded in a higher band than their programme supports, which FRM71 monitors and auditors treat as an overclaim where the band drops.
Recalculate and correct the planned hours with timetable evidence, and resubmit before the close.
Evidence to keep Our recommendation
The recalculation for each student and the evidence of the withdrawal date.
Examples Example
DfE's example: For a student who returned to study on 11 September 2026, the 6 week period for amending planned hours ends on 23 October 2026. Students who returned later have a later date.
For example, if a student returns to study on 11 September 2026 the 6 week period for amending planned hours ends on 23 October 2026.
Illustrative example (no real provider's data): The A level dropped in week four. A student dropped one of their A levels four weeks into the autumn term. The aim was withdrawn, but the planned hours were left as they were. Read the worked example.
Doing the check
Run PDSAT on your own file. FEFunding cannot see your data.
Official requirement What the official guidance says
When a student withdraws from one or more aims within the first 6 weeks of a programme, you must remove all the planned hours for the aim from the total planned hours, unless excluding the hours already delivered within the first 6 weeks would make a material difference to the student’s funding band.
For students who continue a study programme after the summer break, institutions must update the planned hours if they withdraw from any (or all) learning aims within the first 6 weeks of actual attendance.
For the purposes of calculating planned hours, the student’s start date is their first recorded learning attendance - that is, it excludes attendance for administrative purposes only.
For the purposes of the funding calculation, the funding start date for a returning student will be 1 August 2026 - for example, for working out the funding qualifying period.
You should review planned hours for all funded students who attend a study programme for less than 6 weeks in accordance with the additional advice in our 16 to 19 funding rules and annex C .
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
Find students planned for more than 40 hours a week
StandardOfficial guidance16 to 19; T Levels; High needsLead: Funding or compliance officerApplies generally
Check no student's planned hours exceed 40 hours a week over the planned length of their programme.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The funding rules say no student's planned hours must exceed 40 hours a week. FRM30 looks for them, and planned hours must be realistic, deliverable and supported by evidence that the activity is timetabled and exists.
How Our recommendation
Run PDSAT 25Y-202 (high weekly study hours) and 25Y-203 (high planned hours in-year).
Check the programme dates as well as the hours: a short planned duration can push the weekly figure over 40.
Who
Funding or compliance officer leads, with MIS or ILR officer.
Common problems
Annual hours recorded against a programme with a planned end date in the autumn.
What the errors can lead to
Hours that cannot be supported, picked up by FRM30 and at audit.
Funding or compliance areas affected
16 to 19 funding bands; Funding rules monitoring (FRM30).
Investigate or correct Our recommendation
Correct the hours or the dates from the timetable, where the original entry was an error.
Doing the check
Run PDSAT on your own file. FEFunding cannot see your data.
Official requirement What the official guidance says
While there is no minimum number of hours that a study programme must have, no student’s planned hours must exceed 40 hours per week.
FRM06 Continuing learners from last academic year who do not appear in this year’s ILR FRM30 Students with more than 40 planned hours a week FRM56 16 to 19 study programmes with planned learning hours but no regulated qualifications FRM69 Proportion of planned employment, enrichment and pastoral hours is 50% or more of total planned hours FRM71 Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
Prior attainment, enrolment and minimum teaching hours. 2 checks, 0 ticked by you.
Check maths and English prior attainment and enrolment for every student without a grade 4
CriticalOfficial guidance16 to 19; T Levels; High needsLead: MIS or ILR officerApplies generally
Run the maths and English condition of funding report and check every student shown as not meeting the condition: is their prior attainment recorded correctly, and are they enrolled on an approved qualification?
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE says to run this report and check that students shown as not meeting the condition have been correctly flagged in the ILR. Full-time students with a GCSE grade 3 must study towards a GCSE in that subject. Non-compliance in 2026 to 2027 above the 2.5% tolerance affects 2028 to 2029 allocations. DfE measures it from end of year 2026 to 2027 data, so R04 is the time to find and fix problems, not the point at which compliance is counted.
How Our recommendation
Run the maths and English report from Submit Learner Data or FIS.
For each student shown as not meeting the condition, check the prior attainment grades against evidence, and the enrolment.
Enrol students who should be studying maths or English now, while the year is young, and record exemptions only where they apply.
Who
MIS or ILR officer leads, with Curriculum manager or head of department, Enrolment, admissions or registry staff.
Common problems
Prior attainment grades missing or keyed wrongly at enrolment.
Full-time students with a grade 3 enrolled on a qualification other than GCSE.
What the errors can lead to
A funding reduction in 2028 to 2029 where non-compliance is above the 2.5% tolerance.
Students who are compliant shown as not compliant because of recording errors.
Funding or compliance areas affected
Maths and English condition of funding; 2028 to 2029 16 to 19 allocation.
Investigate or correct Our recommendation
Correct the grades or flags from evidence, and enrol students on the right qualification.
Doing the check
Use the maths and English report from Submit Learner Data or FIS. FEFunding cannot see it.
Official requirement What the official guidance says
Run the maths and English conditions of funding report (available from the Hub or FIS ) and check that students appearing on the report as ‘not meeting the condition of funding’ have been fully checked to see if they have been correctly flagged in ILR .
we designed it to help institutions check their data about the condition of funding on maths and English and identify data recording errors in the key fields we use to determine the maths and English status.
Full-time students who have a GCSE grade 3 must study towards a maths and/or English GCSE, as these students are those closest to achieving a grade 4 and above at GCSE.
Record whether each student has the minimum maths and English teaching hours planned
HighOfficial guidance16 to 19; T Levels; High needsLead: MIS or ILR officerApplies generally
Check that the minimum teaching hours flags are recorded for every student who needs them, and that the planned hours behind them are real.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
For full-time students the minimum planned teaching hours are 100 for maths and 100 for English, pro rata for part-time students, delivered as stand-alone, whole-class, face to face teaching (with a flexibility on format for students with EHC plans). DfE measures compliance through the ILR, using the hours planned for each student, and institutions must use the relevant FAM codes: MMH for maths and EMH for English, code 1 where the minimum hours are planned and code 2 where they are not.
How Our recommendation
List students without a grade 4 who are studying an approved maths or English qualification.
Check each has an MMH or EMH code recorded, and that the timetable supports the hours.
Who
MIS or ILR officer leads, with Curriculum manager or head of department.
Common problems
Flags missing because the timetable was not finished at enrolment.
Flags recorded as met where the timetable falls short, or where the hours are not stand-alone, whole-class teaching.
What the errors can lead to
Students counted as not meeting the condition of funding, with an effect on 2028 to 2029 allocations above the tolerance. DfE measures this from end of year 2026 to 2027 data, so problems found at R04 can still be put right.
Funding or compliance areas affected
Maths and English condition of funding; 2028 to 2029 16 to 19 allocation.
Investigate or correct Our recommendation
Record the flags from the timetable, and fix the timetable where it falls short.
Doing the check
Check your own timetables and ILR. FEFunding cannot see either.
Related pages
These explain the topic. None of them looks at your data or does the check for you.
Official requirement What the official guidance says
For full-time students, the minimum planned teaching hours requirement is 100 hours for maths and/or 100 hours for English, to be delivered at any point in the academic year.
there is a flexibility for institutions to deliver the minimum hours of teaching to them in an alternative format whilst remaining compliant with the condition of funding.
We measure compliance with these requirements by data returns in the school census or individualised learner record ( ILR ). Institutions’ returns will cover the number of hours planned for each student, not students’ attendance of them.
MMH Determines the student’s condition of funding minimum hours for maths. Students with this FAM type and code 1 will show as meeting the condition of funding minimum hours for maths. Students with this FAM type and code 2 will show as not meeting the condition of funding minimum hours for maths. EMH Determines the student’s condition of funding minimum hours for English.
The two separate flags, and what each is used for. 3 checks, 0 ticked by you.
Record the high needs flag only where the local authority pays top-up funding
CriticalOfficial guidance16 to 19; High needsLead: MIS or ILR officerApplies generally
Check every student with the HNS flag has element 3 top-up funding actually paid by a local authority, for agreed support costs above £6,000, and that no such student is missing the flag.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The ILR specification limits the HNS flag to these students, and says it must not be used where the local authority has made no in-year contribution to the costs, even if they are agreed to be above £6,000. DfE's high needs guidance says students are counted as high needs for funding only where the local authority has determined top-up funding is payable. Without the flag, DfE does not count a student as high needs.
How Our recommendation
Reconcile your HNS students with the local authorities' top-up agreements or payments.
Check the high needs students summary and detail reports.
Update the flag for this year: it must be updated annually.
Who
MIS or ILR officer leads, with Enrolment, admissions or registry staff, Finance director or finance manager.
Common problems
The flag set from an assessment or application before any top-up is agreed.
Last year's flag carried forward without checking this year's funding.
What the errors can lead to
High needs numbers that are wrong, used in the import and export adjustment between local authorities.
For SPIs and centrally funded colleges, an in-year growth award based on R04 high needs numbers that later prove wrong.
Funding or compliance areas affected
High needs funding; Import and export adjustment; High needs in-year growth (SPIs and centrally funded providers).
Investigate or correct Our recommendation
Correct the flag from the local authority's agreement.
Evidence to keep Our recommendation
Each local authority's top-up agreement or payment record.
Examples Example
Illustrative example (no real provider's data): The high needs flag set from the application form. A student's application said they would need significant support, so admissions recorded them as a high needs student before the local authority had agreed any top-up funding. Read the worked example.
Where DfE's documents differ Guidance disagrees
The ILR specification and DfE's high needs guide word the test differently: the specification requires that a local authority 'has actually paid' element 3 top-up funding, while the guide says the local authority 'has determined that top-up funding is payable'. This matters for a student whose top-up is agreed but not yet paid. If that arises, ask the local authority and DfE, and keep the reply.
Doing the check
Check against your local authority agreements. FEFunding cannot see them.
Official requirement What the official guidance says
This field is only completed for 16-19 (excluding Apprenticeships) funded students where a local authority has actually paid element 3 'top-up' funding for a student whose agreed learning support costs are greater than £6,000.
It must not be used in any other circumstances, for example, where costs are less than or equal to £6,000 or where the local authority has made no in-year contribution to the costs even if they are judged/agreed to be greater than £6,000.
Pupils and students should only be counted as having high needs for funding purposes (and be recorded on the school census or ILR as such), if the local authority has determined that top-up funding is payable for that pupil or student.
You must record students with the HNS learner FAM code for us to count them as high needs. If a student has an EHC plan, but does not have a HNS status in the ILR , then we do not count them as having high needs.
It is important that schools and colleges complete the school census and ILR respectively during the academic year with accurate information on the number of pupils and students for whom they receive high needs top-up funding from a local authority, as this information is used in the calculation of the import/export adjustment.
Record every EHC plan, separately from the high needs flag
HighOfficial guidance16 to 19; High needsLead: Enrolment, admissions or registry staffApplies generally
Check every student with an EHC plan has the EHC flag, and that the flag is not used for anyone without one.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE says all students with an EHC plan must be recorded with the EHC flag. There is no link between an EHC plan and HNS status: a student can have either without the other. Apart from 19+ continuers, students aged 19 to 24 are funded under 16 to 19 only with an EHC plan, and the source of funding depends on it.
How Our recommendation
Reconcile EHC flags with the plans held by your additional learning support team.
Check students aged 19 to 24 in row C of the 16 to 19 funded student summary report all have a plan.
Who
Enrolment, admissions or registry staff leads, with MIS or ILR officer.
Common problems
Assuming every high needs student has an EHC plan, or the other way round.
Plans issued after enrolment not recorded.
What the errors can lead to
Students aged 19 to 24 who are not 19+ continuers funded without the plan that makes them eligible, found at audit.
Funding or compliance areas affected
High needs and EHC plan funding; 16 to 19 eligibility for 19 to 24 year olds; Funding audit.
Investigate or correct Our recommendation
Record or remove the flag from the evidence of the plan.
Doing the check
Check against the plans you hold. FEFunding cannot see them.
Official requirement What the official guidance says
You must record all students with an EHC plan with: learning funding and monitoring type = EHC learning funding and monitoring code = 1
We fund students who started programmes aged 18 or under in the first year of their programme, but who are aged 19 or over on 31 August 2026 (known as 19+ continuers) under the 16 to 19 funding methodology.
Check R04 high needs numbers against your funded places
HighOfficial guidanceHigh needsLead: Finance director or finance managerOnly some providers
Applies when: You are a special post-16 institution, or an FE college or independent learning provider whose high needs places DfE funds centrally.
Compare the high needs students in your R04 data with your funded places, and make sure each one is correctly flagged.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
If the number of high needs students in the 2026 to 2027 R04 is greater than your funded places, you may receive an in-year growth award. For SPIs and centrally funded exceptions, element 2 over-delivery is R04 element 2 students less allocated element 2 students.
How Our recommendation
Take the high needs students detail report for your R04 file.
Compare the count with your funded places, and check each student's flag against the top-up evidence.
Who
Finance director or finance manager leads, with MIS or ILR officer.
Common problems
Counting students with an EHC plan but no HNS flag as high needs.
What the errors can lead to
Growth that is lost, or growth that is recovered later because the R04 data was inaccurate.
Funding or compliance areas affected
High needs in-year growth; Element 2 place funding.
Use the high needs reports from Submit Learner Data. FEFunding cannot see them.
Official requirement What the official guidance says
For SPIs and the centrally funded FE colleges and ILPs , if the number of high needs students recorded in the 2026 to 2027 academic year ILR R04 return is greater than their funded places, they may receive an in-year growth award as part of the annual exceptional in-year growth process, subject to the annually agreed criteria.
This process is data-driven and does not require a business case, except in instances of data error. Awards are subject to affordability and the annually agreed criteria.
subject to affordability and meeting the annually agreed criteria. This is a data driven process and no business case is accepted, except those relating to data errors.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Planned hours across the programme, and the in-year reconciliation from R04. 2 checks, 0 ticked by you.
Record T Level planned hours across the whole programme
CriticalOfficial guidance16 to 19; T LevelsLead: MIS or ILR officerOnly some providers
Applies when: You deliver T Levels.
Check each T Level student's planned hours cover the full programme, usually two years, not one year.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
T Level planned hours are recorded across the whole programme, on the ZPROG001 programme aim, not one year at a time. DfE's data guide says some providers have recorded T Level students in bands 1 to 5 because hours were recorded for one year instead of two.
How Our recommendation
List T Level students by band using the 'T Level student' column of the 16 to 19 summary of funding by student report.
Investigate any T Level student in band 5 or below.
Check the planned hours against the programme plan for both years. In the ILR they belong in the planned hours field on the ZPROG001 programme aim only, not on the component aims.
Expect some legitimate band 5 students: the generation 2 Teaching Assistant occupational specialism is funded in band 5.
Check second-year students who withdrew soon after returning. In years after the first, the qualifying period starts on 1 August and, for full-time programmes, ends on 12 September, so DfE says you must cut their planned hours to the first year's hours plus the hours actually delivered in the second year.
Who
MIS or ILR officer leads, with Curriculum manager or head of department.
Common problems
Hours recorded per year, as for study programmes.
A second-year student who left in the autumn still carrying the full 2-year planned hours.
Industry placement hours included in the planned hours, when they belong in the work placement record.
What the errors can lead to
Students funded in the wrong band at the T Level in-year reconciliation, with no business case accepted for 2026 to 2027 numbers.
A larger than expected recovery, and fewer T Level students funded for 2027 to 2028. For the 2027 to 2028 effect, DfE says it will accept business cases within the published thresholds.
Funding or compliance areas affected
T Level in-year reconciliation; 2027 to 2028 T Level student numbers.
Investigate or correct Our recommendation
Correct the planned hours from the programme plan before the close.
Examples Example
DfE's example: A student planned for 1,200 hours across 2 years is recorded as 1,200 planned hours. Recorded as 600 hours, DfE funds them in band 5.
you must record this in the ILR or school census as 1,200 planned hours across 2 years. If you record 600 hours, we will fund the student in band 5.
Illustrative example (no real provider's data): The T Level recorded one year at a time. A college planned 1,200 hours across a two-year T Level, 600 in each year, and its MIS recorded 600 planned hours. Read the worked example.
Some T Level providers have previously recorded students incorrectly in the individualised learner record ( ILR ) or school census, so that they appear in funding bands 1 to 5 (in some cases this was because the planned hours were recorded for 1 year only instead of 2).
However, for students who withdraw shortly after returning in their second year, there is a risk of the funding calculation assigning a disproportionate amount of funding. This is because the qualifying period starts on 1 August for all years after the first one, and therefore for full-time programmes the qualifying period ends on 12 September
Therefore, in these circumstances you must adjust the planned hours to include only the hours for the first year and the hours actually delivered in the second year.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
It could lead to a larger than expected recovery of funding at the T Level funding reconciliation point in spring 2027. Furthermore, it will also have an impact on the number of T Level students funded for academic year 2027 to 2028.
We will, however, accept business cases within the published thresholds if data errors have an impact on your next year’s allocation (for academic year 2027 to 2028).
Make sure every T Level student is on the right T Level, specialism and band at R04
CriticalOfficial guidance16 to 19; T LevelsLead: Head or director of MISOnly some providers
Applies when: You deliver T Levels.
Before the final R04 file, confirm the number of T Level students in each band against your allocated T Level numbers, and that each is on the right programme and occupational specialism.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE reviews your first data return of the year, R04, for the T Level in-year reconciliation. For audit purposes you must record data accurately in that first mandatory return, and DfE does not accept business cases where you fail to submit accurate data in R04.
How Our recommendation
Use the T Level sections of the 16 to 19 funded student summary report and the summary of funding by student report.
Compare the counts by band with your allocated T Level student numbers.
Work through DfE's T Level checklist for every student: every aim, including English and maths, coded programme type 31; the technical qualification as the core aim; a valid ZTLOS occupational specialism; one open ZPROG001 programme aim spanning all the components, usually 2 years; the industry placement as ZWRKX003 with a work placement record; the T Level as the latest programme; and, for second-year students, every year 1 T Level aim returned again.
After R04, watch the post-16 monitoring dashboard: DfE's T Level data guide says it is refreshed monthly, normally from R04, and may identify T Level data quality issues.
Who
Head or director of MIS leads, with Curriculum manager or head of department, Finance director or finance manager.
Common problems
Students who transferred off a T Level still recorded on it.
Students on the wrong occupational specialism.
Year 1 aims not returned in year 2, or English and maths aims not coded programme type 31.
What the errors can lead to
Recovery of T Level funding at the reconciliation point that a correct R04 would have avoided, with no business case for 2026 to 2027 numbers.
T Level students missing from R04 are not counted, so over-delivery that would have increased your T Level numbers is not recognised.
Use the funding reports from Submit Learner Data. FEFunding cannot see your data.
Official requirement What the official guidance says
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
For audit purposes, you must record data accurately in your first mandatory return (R04 and autumn school census), as this is what we use for in-year reconciliation.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
T Levels are included as a separate category on the report to assist in monitoring T Level delivery, which is subject to its own reconciliation system as set out in the 16 to 19 rates and formula guidance .
You must record every learning aim in a T Level programme with programme type 31 to indicate the learning aim belongs to a T Level programme. This includes non-mandatory components such as English and maths aims which meet condition of funding requirements.
Leavers recorded on time, and last year's continuing students returned. 3 checks, 0 ticked by you.
Return every aim that was continuing at 2025 to 2026 R14
CriticalOfficial guidanceAll funding streamsLead: MIS or ILR officerApplies generally
Check that every learning aim recorded as continuing in your final 2025 to 2026 return is in the 2026 to 2027 ILR, even if it actually ended in 2025 to 2026.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE says your current year's ILR must include any learning aims reported as continuing in the previous year's final return, even if the actual end date is in the previous year. FRM06 looks for the ones that are missing, and it is one of the reports DfE lists before every mandatory 16 to 19 return.
How Our recommendation
Take the aims with completion status 1 from your final 2025 to 2026 file.
Match them to aims in your current file, and investigate any that are missing.
Who
MIS or ILR officer leads, with Head or director of MIS.
Common problems
Students who left over the summer dropped from the new year's file instead of being recorded as withdrawn.
What the errors can lead to
A possible funding overclaim in 2025 to 2026 if the learner had in fact left, and a possible effect on achievement rates.
For adult skills, apprenticeship and loans aims, if correcting it triggers FRM27, DfE recovers any overclaim for errors that remain at R14.
Return the aim in the 2026 to 2027 ILR with the correct completion status and actual end date.
Doing the check
Compare your own files. FEFunding does not hold your submissions.
Official requirement What the official guidance says
Your current year’s ILR must include any learning aims which were reported as continuing in the previous year’s final ILR return, even if the actual end date is in the previous funding year.
Failure to report timely and accurate withdrawals data in your previous year’s R14 return may have resulted in a funding overclaim. It may also affect your qualification achievement rates (QARs).
Funding streams reviewed adult skills fund (formula-funded provision) apprenticeships (from 1 May 2017) advanced learner loans Summary If a learner is continuing learning at the final R14 collection
FRM06 Continuing learners from last academic year who do not appear in this year’s ILR FRM30 Students with more than 40 planned hours a week FRM56 16 to 19 study programmes with planned learning hours but no regulated qualifications FRM69 Proportion of planned employment, enrichment and pastoral hours is 50% or more of total planned hours FRM71 Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September
Record withdrawals promptly, with the right completion status and actual end date
CriticalOfficial guidanceAll funding streamsLead: MIS or ILR officerApplies generally
Make sure every student who has left is recorded as withdrawn, with the actual end date of their last learning activity.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
Completion status should be kept up to date throughout the year, and is used to calculate the retention element of 16 to 19 funding. DfE says all withdrawals must be reported within three months of the learner finishing. A 16 to 19 student who leaves before the end of the qualifying period is not a funded start.
How Our recommendation
Ask curriculum teams for everyone who has stopped attending since September.
Compare with students still shown as continuing, using attendance.
Record the actual end date as the date of the last learning activity.
Who
MIS or ILR officer leads, with Curriculum manager or head of department, Enrolment, admissions or registry staff.
Common problems
Withdrawals agreed in curriculum areas that never reach MIS.
The end date set to the date of the decision rather than the last day of learning.
What the errors can lead to
Students who left before passing the qualifying period counted as funded starts at R04.
Growth awarded on R04 numbers that included students who were not funded starts, recovered later.
Funding or compliance areas affected
16 to 19 student numbers; Retention factor; 16 to 19 in-year growth; Adult Skills Fund earnings.
Investigate or correct Our recommendation
Record the withdrawal from attendance evidence, and keep that evidence.
Evidence to keep Our recommendation
Attendance or other evidence of the last day of learning, for each withdrawal.
Examples Example
Illustrative example (no real provider's data): The student who left in October. A full-time 16 to 19 student stopped attending in mid October, after the qualifying period. Nobody told MIS, so at R04 they were still recorded as continuing. Read the worked example.
Doing the check
Compare your MIS with attendance records. FEFunding cannot see either.
Related pages
These explain the topic. None of them looks at your data or does the check for you.
Withdrawals and breaks: Explains how withdrawals and breaks are recorded. It does not check your data.
Official requirement What the official guidance says
Providers should ensure that the Completion status is updated for learners throughout the year.
The date that the learner completed the learning activities necessary to achieve the learning aim or the date the learner withdrew from the learning activities, accurate to within a week.
Record free meals eligibility for every 16 to 19 student who receives free meals
StandardOfficial guidance16 to 19; T Levels; High needsLead: Enrolment, admissions or registry staffApplies generally
Check that students who are eligible for and receiving free meals are recorded as such in the ILR.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
As part of 2026 to 2027 in-year growth, DfE releases additional free meals in FE funding where institutions record more students as eligible for and in receipt of free meals in their in-year data return than are already allocated.
How Our recommendation
Reconcile the students receiving free meals in your student support records with the free meals flag in the ILR.
Who
Enrolment, admissions or registry staff leads, with Finance director or finance manager, MIS or ILR officer.
Common problems
Free meals awarded by student services but never recorded in the ILR.
What the errors can lead to
Additional free meals funding not released because the data does not show the students.
Funding or compliance areas affected
Free meals in further education funding.
Investigate or correct Our recommendation
Record the flag from the student support evidence.
Doing the check
Check your own student support records. FEFunding cannot see them.
Official requirement What the official guidance says
free meals in FE funding to ensure that institutions have sufficient funding to support the students they recorded as eligible for, and in receipt of free meals, in their in-year data return
Adult Skills Fund and Free Courses for Jobs, national and devolved
The December review point, and keeping national and devolved learners apart. 5 checks, 0 ticked by you.
Find out whether the December review point applies to your adult funding
CriticalOfficial guidanceAdult Skills Fund (national); Free Courses for JobsLead: Finance director or finance managerOnly some providers
Applies when: You hold national (DfE-managed) Adult Skills Fund or Free Courses for Jobs funding.
Check which of your national adult funding lines are in scope for increases, reductions or new requests at the December review point, which uses your R04 data.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The review point measures delivery using the latest validated ILR data at 4 December 2026, the R04 data return. In scope for growth: ASF contracts for services and FCFJ grants and contracts for services. For new requests or top ups: FCFJ grants. For reductions: ASF and FCFJ contracts for services. The DWP funded ASF grant line is not in scope for increases or reductions, though you can ask to reduce it voluntarily, and the FCFJ grant line is not in scope for reductions.
How Our recommendation
List your adult funding agreements and allocation lines.
Mark each one against the scope table in annex E of the Adult Skills Fund rules.
Note the dates: the exception and first-time request form is published on 18 November and must be sent to DfE by 2 December 2026.
Who
Finance director or finance manager leads, with Head or director of MIS, Senior leader, principal or COO.
Common problems
Assuming the grant-funded ASF line will be increased or reduced at the review point.
Applying the national review point to provision funded by a devolved authority.
What the errors can lead to
A contract for services reduced, where delivery is outside the tolerance and no exception applies, without the exception case you could have made.
Growth or a top up missed because the R04 data did not show the delivery.
Funding or compliance areas affected
Adult Skills Fund contract value; Free Courses for Jobs allocation; Cash flow.
Investigate or correct Our recommendation
If you need an exception or a first-time request, use DfE's form by 2 December 2026.
Doing the check
FEFunding cannot see your funding agreements. Check the allocation lines DfE has sent you.
Official requirement What the official guidance says
December review point (increases, reductions, and new requests)
Funding in scope for growth (increases calculated by DfE ) ASF - Contract for Services (procured from August 2023) FCFJ – Grant and Contract for Services (procured from August 2023) Funding in scope for new requests or top ups FCFJ – Grant Funding in scope for reductions ASF - Contract for Services (procured from August 2023) FCFJ - Contract for Services (procured from August 2023)
If you do not require your full DWP funded ASF contract value, you can voluntarily request to reduce (or remove) at the review point set out in annex E .
Compare adult delivery to the end of November with the national profile
HighOfficial guidanceAdult Skills Fund (national); Free Courses for JobsLead: Finance director or finance managerOnly some providers
Applies when: You hold an Adult Skills Fund contract for services, or Free Courses for Jobs funding, in scope for the December review point.
Compare delivery to the end of November in your R04 data with the cumulative standard national profile, and against the review point tolerances.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The under-delivery tolerance is delivery at or below 80% of the cumulative profile to November; the over-delivery tolerance is 90% or above. In the standard national profile, period 1 is August, so November is period 4, where the cumulative profile is 33.35%. DfE reduces a contract for services where performance is outside the tolerance and not in line with the other contracted KPIs, unless an exception applies, for example where the amount below profile is less than £25,000. Increases are subject to affordability and other criteria and are not guaranteed. DfE says timely and accurate data at the review point helps set the contract value correctly.
How Our recommendation
Take earnings to the end of November from your funding summary reports for the R04 file.
Divide by your contract value or allocation line, then divide the result by 33.35% to get delivery as a percentage of the cumulative profile, and compare that with the 80% and 90% tolerances.
Check that all delivery that has happened is in the ILR or EAS, including learners who started late.
At 90% or above, check the other conditions for an increase: a good track record, not in formal intervention or under additional conditions of funding, and, for contracts for services, delivery in line with the other contracted KPIs. If you do not meet them, you can ask DfE to consider an exceptional case. The most DfE will award is £45,000 for a contract value up to £90,000, or 50% of a larger contract value.
At 80% or below on a contract for services, check whether an exception applies: a delivery pattern significantly different from the national profile, data issues outside your control, or less than £25,000 below profile. A reduction may be extrapolated to the rest of the year at the same percentage.
Exception cases and first-time FCFJ requests (up to £45,000 including any existing contract value) go on DfE's form by 2 December 2026, and DfE will not accept late requests. Voluntary reduction requests are made at the review point and are not accepted after it.
These are national rules. For devolved adult funding, follow the strategic authority's own rules.
Who
Finance director or finance manager leads, with Head or director of MIS, Data, BI or performance analyst, Senior leader, principal or COO.
Common problems
Delivery that has happened but is not yet recorded.
Comparing with the wrong allocation line.
Expecting growth from delivery alone, without checking the other conditions and the maximum.
What the errors can lead to
A reduction to a contract for services that reflects missing data rather than real under-delivery.
Growth not offered because recorded delivery is below 90% of the profile. Meeting 90% is one of several criteria, and growth is subject to affordability.
Funding or compliance areas affected
Adult Skills Fund contract value; Free Courses for Jobs allocation.
Investigate or correct Our recommendation
Record the missing delivery before the close, with the evidence the funding rules require.
Doing the check
Use your own funding summary reports. FEFunding cannot see them.
Official requirement What the official guidance says
Tolerance for under-delivery Where your delivery is 80% or below the cumulative profile to November Tolerance for over-delivery Where your delivery is 90% or above the cumulative profile to November Lower threshold for contract value adjustments £25,000
We will reduce your contract value if your performance against the standard national profile is outside the tolerance (Key Performance Indicator ( KPI ) 1 of your contract) and you are not delivering in line with the other contracted KPIs .
We will apply the reduction unless: you believe that your delivery pattern is significantly different to the standard national profile you demonstrate you were impacted by data issues outside of your control the amount you are below profile is less than £25,000
Increases are subject to affordability. In the event of calculated growth exceeding the available budget, we may not award the maximum value of growth available. The value of your increase is not guaranteed.
It is important that you make timely and accurate data returns at the review point, as this will help us to ensure your contract value is set at the correct level.
At the review point we may offer additional FCFJ funding to providers who meet the following criteria (subject to affordability): you have delivered at least 90% of the standard national profile at the review point
you have delivered at least 90% of the standard national profile at the review point you have a good track record you are not in formal intervention with DfE and not under additional conditions of funding or additional contractual obligations delivered in line with contracted KPIs
The maximum growth we will award at the review point is set out below: 2026 to 2027 contract value Maximum growth Up to £90,000 £45,000 More than £90,000 50% of your contract value
Exceptional requests are to review whether you are in scope for an increase, if accepted you will be subject to the formulaic calculation and maximum growth limits.
We may extrapolate the reduction forwards, which means we will reduce your contract value for the remainder of the year by the same percentage we reduce your year-to-date value.
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
Code Free Courses for Jobs aims correctly, and count construction and engineering starts
HighOfficial guidanceFree Courses for JobsLead: MIS or ILR officerOnly some providers
Applies when: You deliver the Free Courses for Jobs offer from national funding, by grant or contract for services.
Check every Free Courses for Jobs aim has the codes the rules require, and count starts in construction and in engineering and manufacturing from 1 August 2026.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The rules set the LDM and FFI codes for the offer, and manage it as an allocation line separate from ASF. At the review point, additional growth may be available to providers with 10 or more learner starts in construction, or in engineering and manufacturing, sector subject area qualifications, based on starts from 1 August 2026 in the R04 data return.
How Our recommendation
Check the LDM 378, FFI 1 and, where the learner meets the earnings threshold criteria, LDM 391 codes on each aim.
Count starts since 1 August 2026 in construction and in engineering and manufacturing qualifications.
Who
MIS or ILR officer leads, with Finance director or finance manager, Curriculum manager or head of department.
Common problems
Offer aims recorded without the monitoring codes, so they are not seen as FCFJ delivery.
What the errors can lead to
Delivery that does not count against the FCFJ line, and growth at the review point missed.
Funding or compliance areas affected
Free Courses for Jobs allocation; December review point growth.
Investigate or correct Our recommendation
Correct the codes from the enrolment evidence before the close.
Doing the check
Check the codes in your own MIS. FEFunding cannot see your ILR.
Official requirement What the official guidance says
use LDM code 378, FFI code 1, and LDM code 391 when recording learners who meet the earnings threshold criteria (including the unemployed), and have not achieved a full level 3
10 or more learner starts in Construction sector subject area qualifications 10 or more learner starts in Engineering and Manufacturing sector subject area qualifications This will be based on starts from 1 August 2026 using the R04 data return.
Separate national and devolved adult learners by residency and source of funding
CriticalOfficial guidanceAdult Skills Fund (national); Adult skills (devolved); Free Courses for JobsLead: MIS or ILR officerOnly some providers
Applies when: You deliver adult skills provision, nationally funded, devolved or both.
Check each adult learner is funded by the right body for where they lived before enrolling, with the matching source of funding code.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The national Adult Skills Fund grant cannot be used for new learners resident in devolved areas. Devolved authorities publish their own funding rules for learners resident in their areas. The source of funding codes separate national adult funding (105) from each devolved authority, and the postcode before enrolment must not be changed to influence funding for aims already in progress.
How Our recommendation
Check each new adult learner's postcode before enrolment against the devolved areas.
Check the source of funding matches, and that you have a contract with the authority concerned.
Review the devolved adult skills funding occupancy report and the non-contracted devolved adult education activity report.
Who
MIS or ILR officer leads, with Enrolment, admissions or registry staff, Finance director or finance manager.
Common problems
A learner from a devolved area funded from the national grant.
Delivery for an authority you have no contract with, which appears in the non-contracted report.
What the errors can lead to
Learners funded from the wrong budget, with earnings that cannot be paid or that are recovered.
Devolved delivery shown in the non-contracted report, because the authority has not told DfE it has a contract with you that would allow it to pay for those earnings.
Funding or compliance areas affected
Adult Skills Fund (national); Devolved adult skills funding; Funding audit.
Investigate or correct Our recommendation
Correct the source of funding from residency evidence. Do not change the postcode to fit the funding.
Examples Example
Illustrative example (no real provider's data): The adult learner from the next town. An adult enrolled on a course funded from the college's national Adult Skills Fund grant. Their postcode before enrolment was in a devolved area. Read the worked example.
Doing the check
Check residency against your own enrolment records. FEFunding cannot see them.
Related pages
These explain the topic. None of them looks at your data or does the check for you.
ASF Devolution Intelligence Centre: Looks up whether a postcode is in a devolved area. It does not read your ILR or decide a learner's funding.
Official requirement What the official guidance says
The purpose of the adult skills fund ( ASF ) is to support adult learners in non-devolved areas to gain skills.
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
This report includes learning aims recorded with a Source of Funding (SOF) for a devolved area (SOF 110 - 130) and one of Funding model 35 (Adult skills), Funding model 38 (Adult Skills Fund), or Funding model 11 (Tailored Learning).
This report shows learning aims for devolved adult education (funding model 11, 35 and 38) where the ILR details for the learning aims have passed validation and we have calculated earnings, but where the devolved authorities have not told us they have a contract with you which would allow them to make payments for those earnings.
For devolved provision, work to your strategic authority's own rules and dates
HighOfficial guidanceAdult skills (devolved)Lead: Finance director or finance managerOnly some providers
Applies when: A strategic authority funds some of your adult provision.
Find out what each authority that funds you requires around R04: its review points, tolerances and dates, which this page does not cover.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
Since 1 August 2019, devolved authorities have published their own funding rules for the providers they fund. DfE's December review point and tolerances are national rules.
How Our recommendation
List each authority that funds you.
Read its current funding and performance management rules for anything tied to R04 or to December.
Who
Finance director or finance manager leads, with Funding or compliance officer.
Common problems
Assuming the national review point applies to devolved contracts.
What the errors can lead to
Missing an authority's own deadline or review.
Funding or compliance areas affected
Devolved adult skills funding.
Investigate or correct Our recommendation
Contact the authority if its rules are unclear.
Doing the check
FEFunding does not hold each authority's rules on this page. Use the authority's own guidance.
Official requirement What the official guidance says
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
The reports DfE lists, and the ones that show your 1 November position. 3 checks, 0 ticked by you.
Run the PDSAT and FRM reports DfE lists for every mandatory 16 to 19 return
CriticalOfficial guidance16 to 19; T Levels; High needsLead: Funding or compliance officerApplies generally
Run each PDSAT report DfE lists, and the FRM reports where the dashboard has them, on a validated file, and review every student each one picks out.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE lists the reports that must be checked before every mandatory ILR return for 16 to 19 funding, including R04. PDSAT does not validate ILR XML files, so DfE strongly recommends validating the file first.
How Our recommendation
Validate the file, then import it into PDSAT.
Work through each report in the list, recording what was checked, found and changed.
Where a report finds a confirmed error, check the other students on the same report too.
Who
Funding or compliance officer leads, with MIS or ILR officer, Head or director of MIS.
Common problems
Running the reports and filing them without reviewing them.
Importing an unvalidated file, so invalid records appear in the output.
What the errors can lead to
Errors that the reports would have found, used in R04-based decisions and found later at audit.
Funding or compliance areas affected
Funding audit; Funding rules monitoring; 16 to 19 student numbers and bands.
Investigate or correct Our recommendation
Correct confirmed errors before the close, and record why the others are right.
Evidence to keep Our recommendation
A log of each report run, its date, what was reviewed and what changed.
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
FRM06 Continuing learners from last academic year who do not appear in this year’s ILR FRM30 Students with more than 40 planned hours a week FRM56 16 to 19 study programmes with planned learning hours but no regulated qualifications FRM69 Proportion of planned employment, enrichment and pastoral hours is 50% or more of total planned hours FRM71 Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September
PDSAT does not run any validation routines on ILR XML files. Therefore, we strongly recommend that ILR XML files are validated before importing them to PDSAT .
Review the 16 to 19 funded student summary report's 1 November columns before submitting
CriticalOfficial guidance16 to 19; T Levels; High needsLead: Finance director or finance managerApplies generally
Check the funding totals and student numbers in the 'Filtered using 1st November' columns, by funding line and band, before the final R04 file goes in.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE says you must check the funding totals calculated from your ILR data before submitting. The report splits students by funding line type and band so you can check age, funding model and source of funding, and its 1 November columns are the R04 position.
How Our recommendation
Run the report from FIS on the file you intend to submit, then check the Submit Learner Data version after submission.
Check the validation reports for students who are missing from it.
Check each line and band against your own expectations and the allocation statement.
Who
Finance director or finance manager leads, with Head or director of MIS.
Common problems
Checking the report from an earlier file, not the one submitted.
What the errors can lead to
An R04 position that nobody has looked at before it is used.
Funding or compliance areas affected
16 to 19 student numbers; 2027 to 2028 16 to 19 allocation; 30% minimum outturn.
Investigate or correct Our recommendation
Correct the records behind any figure you cannot explain, and resubmit before the close.
Doing the check
Use FIS and Submit Learner Data. FEFunding cannot see your reports.
Official requirement What the official guidance says
You must check your funding totals calculated from your ILR data before submitting data and returns.
Columns D and E in the report (titled ‘Filtered using 1st November’) include students funded in 2026 to 2027 as of 1 November and recorded in the ILR R04 return.
We split the student numbers by funding line type and funding band. This allows institutions to ensure students are being recorded in the ILR correctly with regard to age, funding model and source of funding
check the validation reports on submit learner data before making the ILR submission - these will show any students that are not included on the FIS 16 to 19 funded student summary report
Get ready for the first post-16 monitoring dashboard of the year
StandardOfficial guidanceAll funding streamsLead: Funding or compliance officerApplies generally
Make sure the people who will work through the FRM reports have access to the dashboard, and time booked in December.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE usually publishes the first dashboard of the year in December, after R04. You need a DfE Sign-in account with access to View your education data and the dashboard. DfE usually contacts providers about errors after R06 or R10.
How Our recommendation
Ask each person to log in to View your education data and find the dashboard.
Book time in December to review the first reports.
Who
Funding or compliance officer leads, with Head or director of MIS, Data, BI or performance analyst.
Common problems
Access requested only when the dashboard is published.
What the errors can lead to
Errors still in the data at R06, when DfE usually makes contact.
Funding or compliance areas affected
Funding rules monitoring; Funding recovery.
Investigate or correct Our recommendation
Request access through your organisation's DfE Sign-in approver.
Doing the check
Ask each person to log in. FEFunding cannot check access to DfE services.
Official requirement What the official guidance says
We usually publish the first dashboard each year in December after the R04 ILR return.
Getting the file in on time, and someone senior accepting it. 2 checks, 0 ticked by you.
Submit before 6pm on 4 December 2026, with your own cut-off days earlier
CriticalOfficial guidanceAll funding streamsLead: Head or director of MISApplies generally
Plan a trial submission at R03, a final R04 file several working days before the close and time between them to work the reports.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
The ILR collection closes at 6pm, and R04 closes on 4 December 2026. DfE recommends submitting data before R04 where possible, to leave more time to find and correct errors. An institution that misses the deadlines in the returns advice must return a funding estimate and is identified as high risk for all funding purposes.
How Our recommendation
Put 6pm on Friday 4 December 2026 in everyone's diary, with your internal cut-off several working days earlier.
Use R03, which closes at 6pm on 5 November 2026, as a full trial with all the reports.
Who
Head or director of MIS leads, with MIS or ILR officer, Senior leader, principal or COO.
Common problems
Working to 5 December from the returns advice.
The first full file built in deadline week.
What the errors can lead to
A late or missing R04. DfE says an institution that misses the table 1 deadlines must return a funding estimate, is identified as high risk for all funding purposes and may be put forward for a funding audit.
No time to fix what the reports show.
Funding or compliance areas affected
Every R04-based funding decision; Funding audit risk.
Investigate or correct Our recommendation
If the window is already short, prioritise the critical checks on this page and record what was not done.
Evidence to keep Our recommendation
The submission plan and a log of each file submitted, with its date and time.
Examples Example
Illustrative example (no real provider's data): The team that worked to 5 December. Someone read '5 December 2026 (R04 latest return date)' in the 16 to 19 ILR funding returns advice and planned the final file for Saturday 5 December. Read the worked example.
Any institution that fails to meet the deadlines for DfE ILR returns set out in table 1 must return a funding estimate. We will identify such institutions as high-risk institutions for all funding purposes, and we may take further action, such as putting their name forward for a funding audit.
Agree an internal R04 sign-off with a senior leader
HighGood practiceAll funding streamsLead: Senior leader, principal or COOApplies generally
Before the final file, have a senior leader accept the R04 position: the student numbers, what they mean for funding, and anything known to be wrong.
Why it matters, how to do it and what to keep
The steps under How, the corrections and the evidence to keep are FEFunding's practical advice, labelled Our recommendation. The official guidance the check rests on is quoted at the end, labelled Official requirement. Examples, and points where DfE's documents differ, are labelled too.
Why
DfE no longer routinely requires a signed 16 to 19 funded student summary report, but student numbers are the key indicator of performance and R04 numbers are to be the basis of 2027 to 2028 allocations. This sign-off is FEFunding's advice, not a DfE requirement.
How Our recommendation
Use the sign-off list in Signing off R04 on this page.
Record who signed off, when, and the list of known issues.
Who
Senior leader, principal or COO leads, with Head or director of MIS, Finance director or finance manager, Funding or compliance officer, Auditor, governor or assurance.
Common problems
Sign-off treated as a formality after the file has gone.
What the errors can lead to
Nobody senior aware of an R04 position that later affects allocations or growth.
Funding or compliance areas affected
Governance; 2027 to 2028 16 to 19 allocation.
Investigate or correct Our recommendation
Hold the sign-off before the final submission, even if briefly.
Evidence to keep Our recommendation
The sign-off record and the list of known issues.
Doing the check
This is an internal step. FEFunding cannot see your governance records.
Good practiceThis is FEFunding's advice, not a DfE requirement.
Official requirement What the official guidance says
providers who deliver 16 to 19 provision are no longer required to routinely submit a signed copy of their report.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
Finding a problem before R04 closes is the checklist working, not failing. What to do depends on whether you can fix the record in time.
Before 6pm on 4 December 2026: correct the record in your MIS and make sure the correction is in a file submitted before the collection closes. Fix the record only when the record is wrong.
If you cannot fix it in time: write it down, with the learners affected and what it may mean for funding, and tell finance and the person signing off. Later returns can still correct the ILR, but DfE awards in-year growth on the assumption that the R04 data is accurate and recovers it if later returns show otherwise, and it does not accept business cases for in-year growth or for T Level student numbers where R04 data was wrong.
If you are not sure what the right answer is, ask DfE through its customer help centre, and keep the reply with your evidence.
Who to tell: your MIS lead first; finance if student numbers or funding move; compliance if evidence is missing; a senior leader if it cannot be fixed before the close.
What to keep: what you found, what you changed, when, and the evidence that supports the corrected record.
What not to do: change data just to make a report or a number look better.
Official sources for this section (6)
The ILR collection closes at 6pm on the following dates.
When you submit your final ILR return by 23 October 2027, we will base your final funding reconciliation on that return. The data will replace any interim data that you have submitted previously.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
DfE lists the reports that must be checked before every mandatory ILR return for 16 to 19 funding, and R04 is one of those returns. They are the PDSAT reports and funding rules monitoring (FRM) reports below, with the references exactly as the 2026 to 2027 ILR funding returns advice gives them. DfE also says you must check the funding totals calculated from your ILR data before submitting.
The FRM reports are on the post-16 monitoring dashboard in View your education data, which needs a DfE Sign-in account with access. DfE usually publishes the first dashboard of the year in December, after R04, so for R04 itself the PDSAT reports and your own funding reports are where to look.
PDSAT: 25Y-201 Full time learners on short study programmes; 25Y-202 Learners with high weekly study hours; 25Y-203 Learners with high planned hours in-year; 25Y-204 Learners with qualification hours for non-qualification programmes; 25Y-205 Funded hours thresholds; 25Y-206 Learners on study programmes of no more than 4 weeks' duration.
PDSAT: 25Y-207 Withdrawals and qualifying days for funding; 25Y-208 Withdrawals and qualifying days for condition of funding; 25Y-209 Completions, withdrawals, or transfers within first 6 weeks; 25Y-210 Withdrawals and planned hours for learners continuing from a previous year; 25Y-212 Learner numbers by funding band and by planned duration in weeks; 25Y-218 Study programmes containing significant levels of non-qualification activity.
FRM: FRM06 Continuing learners from last academic year who do not appear in this year's ILR; FRM30 Students with more than 40 planned hours a week; FRM56 16 to 19 study programmes with planned learning hours but no regulated qualifications; FRM69 Proportion of planned employment, enrichment and pastoral hours is 50% or more of total planned hours; FRM71 Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September.
16 to 19 funded student summary report: the 'Filtered using 1st November' columns show students funded as of 1 November and recorded in R04.
Maths and English report: check that students shown as not meeting the condition of funding are correctly flagged in the ILR.
High needs students summary and detail reports: students count as high needs only with the HNS flag.
Adult funding: the funding summary reports, including the devolved adult skills funding reports, which should correspond with your contracts.
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
FRM06 Continuing learners from last academic year who do not appear in this year’s ILR FRM30 Students with more than 40 planned hours a week FRM56 16 to 19 study programmes with planned learning hours but no regulated qualifications FRM69 Proportion of planned employment, enrichment and pastoral hours is 50% or more of total planned hours FRM71 Planned hours for continuing students who complete or leave learning within 6 weeks of 6 September
Columns D and E in the report (titled ‘Filtered using 1st November’) include students funded in 2026 to 2027 as of 1 November and recorded in the ILR R04 return.
Run the maths and English conditions of funding report (available from the Hub or FIS ) and check that students appearing on the report as ‘not meeting the condition of funding’ have been fully checked to see if they have been correctly flagged in ILR .
You must record students with the HNS learner FAM code for us to count them as high needs. If a student has an EHC plan, but does not have a HNS status in the ILR , then we do not count them as having high needs.
This report includes learning aims recorded with a Source of Funding (SOF) for a devolved area (SOF 110 - 130) and one of Funding model 35 (Adult skills), Funding model 38 (Adult Skills Fund), or Funding model 11 (Tailored Learning).
DfE says all institutions must cleanse their ILR data and correct any invalid entries before submitting. The 2026 to 2027 validation rules are at version 5, last updated on 22 October 2026, so check that your software is using the current rules.
PDSAT does not run validation on ILR XML files, and DfE strongly recommends validating a file before importing it into PDSAT. The validation reports in Submit Learner Data also show any students who are not included on the 16 to 19 funded student summary report.
PDSAT does not run any validation routines on ILR XML files. Therefore, we strongly recommend that ILR XML files are validated before importing them to PDSAT .
check the validation reports on submit learner data before making the ILR submission - these will show any students that are not included on the FIS 16 to 19 funded student summary report
For colleges, DfE's in-year growth calculation compares 2026 to 2027 R04 students with the allocation and with 2025 to 2026 R04 students, and annex E of the returns advice asks you to cross-check student numbers to the allocation statement and make sure the variances are what you expect. Making the same comparisons yourself, before DfE does, is the quickest way to find a number that is wrong.
The comparisons below are FEFunding's suggested way of doing that, not a DfE requirement.
R04 2026 to 2027 against R04 2025 to 2026: total 16 to 19 students, by funding line and by band.
R04 against your 2026 to 2027 allocation statement: student numbers, programme funding and the 30% minimum outturn.
R03 against R04: what moved between the two returns, and whether every change is explained by a real start, leaver or correction.
T Levels: R04 T Level students by band against your allocated T Level numbers.
National adult contracts in scope: delivery to the end of November against the cumulative national profile.
Official sources for this section (5)
For institutions that submit the individualised learner record ( ILR ) (colleges, local authorities and higher education institutions), over-delivery is the lower of: 2026 to 2027 R04 students multiplied by 2025 to 2026 R04:R14 ratio, less the 2026 to 2027 allocated students 2026 to 2027 R04 students less the 2025 to 2026 R04 students
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
Tolerance for under-delivery Where your delivery is 80% or below the cumulative profile to November Tolerance for over-delivery Where your delivery is 90% or above the cumulative profile to November Lower threshold for contract value adjustments £25,000
Places where the official 2026–27 documents say different things, or are unclear, and what this page does about each. We show them rather than choosing silently.
R04 deadline: 4 December or 5 December?
What the documents say
The 2026 to 2027 data collection timetable says the ILR collection closes at 6pm and lists R04 on 04 December 2026. Table 1 of the 2026 to 2027 ILR funding returns advice gives '5 December 2026 (R04 latest return date)'. The difference is not only at R04: the same table gives 6 February 2027 for R06, where the timetable lists 4 February 2027.
What this page does
This page shows the collection close, 6pm on Friday 4 December 2026, as the deadline, and works to it throughout. We have not changed it to 5 December. Working to the earlier date meets both documents. If you need certainty, ask DfE through its customer help centre.
Official sources for this section (6)
The ILR collection closes at 6pm on the following dates.
Where R04 programme delivery is below 30% of allocated programme funding, the 2026 to 2027 ILR funding returns advice says recovery starts 'from February 2027' in one section, 'from February or March 2027' in another, and 'from February 2026' in annex C, which is before the funding year began. Table C2 describes the recovery as the full allocation payment for February and March, reviewed again at R06.
What this page does
This page does not state a start date. Contract institutions should confirm the timing with DfE.
Official sources for this section (4)
We review ILR R04 performance, and where programme delivery is below 30% of allocated programme funding, we will start recovery from February 2027 to take account of under-delivery in the funding year.
We will review ILR R04 performance, and where programme delivery is below 30% of allocated programme funding, we will start recovery from February or March 2027 to take account of under-delivery in the funding year.
Where programme delivery is below 30% of allocated programme funding at ILR R04, we will start recovery from February 2026 to take account of under-delivery in the funding year.
Is 2026 to 2027 in-year growth subject to affordability, and are data-error business cases accepted?
What the documents say
The in-year growth guidance for 2026 to 2027, published on 17 August 2026, says the 2026 to 2027 growth payment will not be subject to affordability, because DfE is prioritising funding for growth. The T Levels funding guide 2026 to 2027 says the in-year growth process is subject to affordability, and the 16 to 19 rates and formula guidance for 2026 to 2027 says DfE will determine the rules for growth funding by affordability. The high needs funding 2026 to 2027 operational guide, in sections 9.8 (special post-16 institutions) and 9.9 (centrally funded exceptions), says high needs growth awards are subject to affordability, and that no business case is accepted except those relating to data errors. The in-year growth guidance says DfE does not accept business cases for any in-year growth, including data error. The high needs guide records an August 2026 update referring to the in-year growth methodology in those sections.
What this page does
This page describes the method in the in-year growth guidance and does not promise any award. It does not say which document applies where they differ. None of them changes the advice to make R04 accurate. If a data-error business case matters to you, ask DfE through its customer help centre.
Official sources for this section (9)
Even though the 2026 to 2027 growth payment will not be subject to affordability
For academic year 2026 to 2027, we are prioritising funding for growth, so we can commit to meeting the costs of funding institutions using this published methodology for in-year growth.
The in-year growth process will apply if recruitment to T Levels results in an overall increase in lagged student numbers. This process is subject to affordability.
This process is data-driven and does not require a business case, except in instances of data error. Awards are subject to affordability and the annually agreed criteria.
subject to affordability and meeting the annually agreed criteria. This is a data driven process and no business case is accepted, except those relating to data errors.
Annex E of the 2026 to 2027 ILR funding returns advice says that for most institutions only R06 and R14 count for 16 to 19 funding purposes. The same advice, the rates and formula guidance and the in-year growth guidance all use R04: for the 30% minimum outturn, for 2027 to 2028 allocations and for in-year growth. Annex E itself lists R04 among the mandatory ILR returns for 16 to 19 funding.
What this page does
We read the annex E sentence in its context, which is planning to reduce funding audit errors, and show the R04 uses that the other passages describe. This is our reading, not DfE's.
Official sources for this section (5)
For 16 to 19 funding purposes for most institutions, only R06 and R14 data returns count for funding purposes, and this explains why institutions leave ‘data cleaning’ until the late summer period.
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
Record your T Level data correctly in 2026 to 2027 refers to the T Level funding reconciliation point in spring 2027. The T Levels funding guide 2026 to 2027 refers to it in early 2027, and in its section on the in-year reconciliation says DfE will issue another allocation statement in spring 2027. The two descriptions may not conflict, but neither gives a date.
What this page does
This page gives no exact date for it.
Official sources for this section (3)
It could lead to a larger than expected recovery of funding at the T Level funding reconciliation point in spring 2027. Furthermore, it will also have an impact on the number of T Level students funded for academic year 2027 to 2028.
Job titles differ between organisations. Read these as responsibilities, not as an organisation chart: they are FEFunding's suggested split of the work, and each rests on the official guidance listed with it.
Head or director of MIS
Owns the R04 plan, the submissions and the final file.
Set an internal cut-off well before 6pm on 4 December 2026, and use R03 (closing 5 November) as a full trial.
Run the reports DfE lists before every mandatory 16 to 19 return, and the R04 comparisons.
Make sure the people who need Submit Learner Data, DfE Sign-in and View your education data have working access.
Lead the internal sign-off and keep the record of what was submitted and why.
Official sources for this section (5)
The ILR collection closes at 6pm on the following dates.
Checks and corrects the records behind the 1 November count.
Check funding model, source of funding and age for every 16 to 19 student, including 19+ continuers and students with EHC plans.
Correct planned hours for students who withdrew or transferred in the first 6 weeks.
Record withdrawals with the right completion status and actual end date as soon as they are known.
Official sources for this section (4)
To identify which agency is funding the learning aim, the Source of funding in the Learning Delivery Funding and Monitoring fields must also be completed
We fund students who started programmes aged 18 or under in the first year of their programme, but who are aged 19 or over on 31 August 2026 (known as 19+ continuers) under the 16 to 19 funding methodology.
When a student withdraws from one or more aims within the first 6 weeks of a programme, you must remove all the planned hours for the aim from the total planned hours, unless excluding the hours already delivered within the first 6 weeks would make a material difference to the student’s funding band.
Turns R04 student numbers into a funding position and explains it.
Compare the 16 to 19 funded student summary report with the allocation statement and the 30% minimum outturn.
Estimate any in-year growth, knowing DfE recovers the relevant growth funding if later returns show the R04 data was inaccurate.
For national adult funding in scope, compare delivery to the end of November with the national profile, and decide whether to make an exception case or first-time request (due by 2 December 2026) or a voluntary reduction request at the review point.
Official sources for this section (5)
number expected has been cross checked to the allocation statement and that the variances in numbers are what the institution expects
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Tolerance for under-delivery Where your delivery is 80% or below the cumulative profile to November Tolerance for over-delivery Where your delivery is 90% or above the cumulative profile to November Lower threshold for contract value adjustments £25,000
Works the PDSAT and FRM reports and keeps the evidence.
Run the PDSAT reports DfE lists, review every one, and record what was checked and found.
Check planned hours against timetables and attendance for the students the reports pick out.
Prepare for the first post-16 monitoring dashboard of the year in December.
Official sources for this section (3)
25Y-201 Full time learners on short study programmes 25Y-202 Learners with high weekly study hours 25Y-203 Learners with high planned hours in-year 25Y-204 Learners with qualification hours for non-qualification programmes 25Y-205 Funded hours thresholds 25Y-206 Learners on study programmes of no more than 4 weeks’ duration 25Y-207 Withdrawals and qualifying days for funding 25Y-208 Withdrawals and qualifying days for condition of funding 25Y-209 Completions, withdrawals, or transfers within first 6 weeks 25Y-210 Withdrawals and planned hours for learners continuing from a previous year 25Y-212 Learner numbers by funding band and by planned duration in weeks 25Y-218 Study programmes containing significant levels of non-qualification activity
Confirms who is really on programme at 1 November, and on what.
Report leavers, transfers and changes of programme to MIS as soon as they happen, especially in the first 6 weeks.
Confirm that each student's timetable supports the planned hours recorded, including maths and English hours.
For T Levels, confirm the programme, occupational specialism and two-year planned hours.
Official sources for this section (4)
For students who continue a study programme after the summer break, institutions must update the planned hours if they withdraw from any (or all) learning aims within the first 6 weeks of actual attendance.
For full-time students, the minimum planned teaching hours requirement is 100 hours for maths and/or 100 hours for English, to be delivered at any point in the academic year.
Record start dates, prior attainment in maths and English, and the learner's postcode before enrolment accurately.
Record an EHC plan when the student has one. For the high needs flag, check both official tests: the ILR specification's, that the local authority has actually paid element 3 top-up, and the high needs guide's, that it has determined top-up funding is payable. Ask DfE where they point different ways.
Official sources for this section (4)
Providers must ensure that the Postcode prior to enrolment is not changed to influence funding for learning aims that are already in progress.
Pupils and students should only be counted as having high needs for funding purposes (and be recorded on the school census or ILR as such), if the local authority has determined that top-up funding is payable for that pupil or student.
This field is only completed for 16-19 (excluding Apprenticeships) funded students where a local authority has actually paid element 3 'top-up' funding for a student whose agreed learning support costs are greater than £6,000.
Builds the comparisons that find the numbers that are wrong.
Compare R04 with last year's R04 and with the allocation, by funding line and band.
Trace every unexpected movement to the students behind it.
Official sources for this section (2)
For institutions that submit the individualised learner record ( ILR ) (colleges, local authorities and higher education institutions), over-delivery is the lower of: 2026 to 2027 R04 students multiplied by 2025 to 2026 R04:R14 ratio, less the 2026 to 2027 allocated students 2026 to 2027 R04 students less the 2025 to 2026 R04 students
Treats R04 sign-off as a funding decision, not only a data task.
Ask what the R04 student numbers mean for 2027 to 2028, for growth and against the 30% minimum outturn.
Ask what is known to be wrong, what it is worth, and why it cannot be fixed before the close.
Accept the position before the final submission.
Official sources for this section (3)
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
We expect all funded institutions to have achieved a minimum outturn of 30% of their total allocated programme funding allocation at R04. Where this threshold has not been met, we will review, and if necessary, adjust allocations.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
Illustrative situations, not any real provider's data.
The student who left in October
What happened
A full-time 16 to 19 student stopped attending in mid October, after the qualifying period. Nobody told MIS, so at R04 they were still recorded as continuing.
The problem
Because they left after the qualifying period, the student still counts as a funded start, and their planned hours must not be amended. But the record DfE received at R04 was wrong. Completion status is meant to be kept up to date throughout the year and is used to calculate the retention element of 16 to 19 funding, and DfE says withdrawals must be reported within three months of the learner finishing. The college had assumed a late withdrawal would not matter until R14.
What to do
Set a regular leavers check with curriculum teams from September, and record each withdrawal with the actual end date of the last learning activity. Treat R04 as a return DfE uses, not a rehearsal.
Official sources for this section (5)
If the learner withdraws from all their learning aims and leaves the institution after the qualifying period, the hours recorded in this field must not be amended. Retention and other funding factors will be applied.
The date that the learner completed the learning activities necessary to achieve the learning aim or the date the learner withdrew from the learning activities, accurate to within a week.
A college planned 1,200 hours across a two-year T Level, 600 in each year, and its MIS recorded 600 planned hours.
The problem
T Level planned hours are recorded across the whole programme, in the planned hours field on the ZPROG001 programme aim. Recorded as 600 hours, the student is funded in band 5, and DfE's T Level data guidance says some providers have previously recorded students in bands 1 to 5 for exactly this reason. R04 is the return DfE uses for the T Level in-year reconciliation, and it does not accept business cases where R04 data was wrong.
What to do
Before R04, list every T Level student by band from the 16 to 19 funding reports, and correct any whose planned hours cover one year only.
Official sources for this section (5)
you must record this in the ILR or school census as 1,200 planned hours across 2 years. If you record 600 hours, we will fund the student in band 5.
Some T Level providers have previously recorded students incorrectly in the individualised learner record ( ILR ) or school census, so that they appear in funding bands 1 to 5 (in some cases this was because the planned hours were recorded for 1 year only instead of 2).
We check whether you have delivered more or fewer T Level students than your allocated student numbers by reviewing your data in-year. To do this, we review your first data return of the year: R04 ILR return for 2026 to 2027
We do not accept business cases for in-year changes to 2026 to 2027 student numbers, including where you fail to submit accurate data in the R04 or autumn school census for 2026 to 2027.
A student's application said they would need significant support, so admissions recorded them as a high needs student before the local authority had agreed any top-up funding.
The problem
The HNS flag is only for students for whom a local authority has actually paid element 3 top-up funding, where the agreed support costs are above £6,000. DfE's high needs guide also says a student should not be recorded as high needs unless the local authority has determined that top-up funding is payable, even where the college has assessed the student as needing support. An EHC plan and HNS status are separate: one does not imply the other.
What to do
Before setting HNS, check the student against both documents: the ILR specification's test (element 3 top-up actually paid, for agreed support costs above £6,000) and the high needs guide's (the local authority has determined that top-up funding is payable). They are worded differently, so where top-up is agreed but not yet paid, ask the local authority and DfE. Record any EHC plan with the EHC flag whatever the HNS status.
Official sources for this section (5)
This field is only completed for 16-19 (excluding Apprenticeships) funded students where a local authority has actually paid element 3 'top-up' funding for a student whose agreed learning support costs are greater than £6,000.
It must not be used in any other circumstances, for example, where costs are less than or equal to £6,000 or where the local authority has made no in-year contribution to the costs even if they are judged/agreed to be greater than £6,000.
Pupils and students should only be counted as having high needs for funding purposes (and be recorded on the school census or ILR as such), if the local authority has determined that top-up funding is payable for that pupil or student.
An adult enrolled on a course funded from the college's national Adult Skills Fund grant. Their postcode before enrolment was in a devolved area.
The problem
The national grant cannot be used for new learners resident in devolved areas: their funding comes from the strategic authority, under its own rules, with its own source of funding code. The postcode before enrolment is a fact to record accurately, and the ILR specification says it must not be changed to influence funding for aims already in progress.
What to do
Check residency at enrolment against the learner's postcode before enrolment, record the right source of funding, and check the devolved and non-contracted devolved reports before R04.
Official sources for this section (5)
It cannot be used for new learners resident in devolved areas or the FCFJ offer .
Since 1 August 2019 devolved authorities with responsibilities for adult education for their residents and associated budgets have published their own funding rules for the providers they fund to deliver ASF funded provision to learners resident in their areas.
This report shows learning aims for devolved adult education (funding model 11, 35 and 38) where the ILR details for the learning aims have passed validation and we have calculated earnings, but where the devolved authorities have not told us they have a contract with you which would allow them to make payments for those earnings.
A student dropped one of their A levels four weeks into the autumn term. The aim was withdrawn, but the planned hours were left as they were.
The problem
When a student withdraws from an aim within the first 6 weeks, the planned hours for that aim must be removed from the total, unless excluding the hours already delivered would make a material difference to their funding band. Planned hours must be finalised within the qualifying period, and where evidence shows fewer hours and the difference means a drop in band, auditors treat it as an overclaim.
What to do
Before R04, review every student who withdrew from an aim, or transferred, in the first 6 weeks, and correct their planned hours with timetable evidence.
Official sources for this section (3)
When a student withdraws from one or more aims within the first 6 weeks of a programme, you must remove all the planned hours for the aim from the total planned hours, unless excluding the hours already delivered within the first 6 weeks would make a material difference to the student’s funding band.
Someone read '5 December 2026 (R04 latest return date)' in the 16 to 19 ILR funding returns advice and planned the final file for Saturday 5 December.
The problem
The data collection timetable closes the ILR collection at 6pm, and lists R04 on 4 December 2026. The two documents disagree. The timetable is the document that sets when the collection closes, so working to the earlier date is the safe course.
What to do
Work to 6pm on Friday 4 December 2026, with your own internal cut-off several working days earlier.
DfE no longer routinely requires 16 to 19 providers to submit a signed copy of the 16 to 19 funded student summary report. Because R04 student numbers now feed 2027 to 2028 allocations as well as in-year decisions, we suggest a short internal sign-off before the final R04 submission.
It is FEFunding's advice, not a DfE requirement, and it is what you will want to be able to show an auditor or a governor later.
MIS confirms the file is final, validation is clean or every remaining issue is understood, and the student numbers at 1 November are explained against R03 and against last year's R04.
Finance confirms the 16 to 19 funded student summary report against the allocation statement and the 30% minimum outturn, and, where it applies, adult delivery against the national profile.
Compliance confirms the PDSAT and FRM reports DfE lists have been reviewed, with what was found and done.
Curriculum leads confirm leavers, transfers and planned hours are up to date for their areas.
A senior leader accepts the position, including a written list of anything known to be wrong that could not be fixed in time.
Official sources for this section (3)
providers who deliver 16 to 19 provision are no longer required to routinely submit a signed copy of their report.
We are making a change to the funding methodology from academic year 2027 to 2028. From that year forward, we will base funding allocations solely on student numbers from the start of the previous academic year as returned in ILR R04 or school census (autumn on roll pupils). We will maintain an in-year reconciliation process to account for over- or under-delivery.
DfE usually publishes the first post-16 monitoring dashboard of the year in December, after R04: work through the FRM reports as soon as it appears. For national adult funding in scope, providers are told the outcome of the December review point by 22 January 2027.
R06 closes at 6pm on 4 February 2027. DfE usually contacts providers about FRM errors after the R06 or R10 returns. For 16 to 19 in-year growth, DfE aims to notify awards by the end of April 2027 and start payments in May 2027, and it recovers growth where later returns show the R04 data was inaccurate.
For T Levels, DfE's guides place the reconciliation point that follows from R04 in early 2027 or spring 2027, and the T Levels funding guide says the revised allocation statement will be issued in spring 2027.
If later data returns (usually the R14) show that the in-year data return used for the growth award is inaccurate, even by a single student, we will recover the relevant growth funding.
It could lead to a larger than expected recovery of funding at the T Level funding reconciliation point in spring 2027. Furthermore, it will also have an impact on the number of T Level students funded for academic year 2027 to 2028.
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