Academy Trust Handbook 2026: The Key Changes Trust Leaders Need to Know

The publication of the Academy Trust Handbook 2026, effective from 1 October 2026, brings several important updates for academy trusts. While many of the themes will be familiar, this year's handbook strengthens expectations around financial sustainability, strategic planning, procurement, internal scrutiny, digital maturity and inclusion. 

Rather than introducing wholesale change, the DfE has reinforced several areas that are becoming increasingly important across the sector. The message is clear: trusts are expected to demonstrate stronger governance, more strategic decision-making and greater accountability for the use of public funds. 

What Changes Are There in the 2026 Academy Trust Handbook? 

1. Financial Sustainability and Going Concern

What's changed? 

The handbook strengthens trustee responsibility for: 

• Financial sustainability 

• Operating as a going concern 

• Long-term financial planning 

• Reserves management 

Boards must now ensure they: 

• Take a longer-term view of financial planning 

• Maintain and actively manage reserves 

• Consider financial sustainability as part of ongoing governance 

• Support accurate three-year forecasting 

• Take ownership of any emerging going concern risks 

There is also a strengthened requirement for accounting officers to formally notify trustees where a trust's ability to operate as a going concern may be at risk. 

Greater transparency around funding allocation 

One of the more visible governance changes applies to Multi-Academy Trusts. The handbook introduces a requirement to publish a summary statement explaining how funding is distributed across schools within the trust. 

This statement must accompany the trust's annual accounts and provide greater transparency around how resources are allocated across the organisation. 

Why it matters 

The concept of "going concern" has traditionally been associated with the annual accounts process. The handbook moves this firmly into the realm of ongoing governance. 

As funding, staffing and demographic pressures continue to evolve, boards will increasingly be expected to demonstrate how they are planning ahead and managing future risks rather than simply balancing annual budgets. 

The requirement to publish information on funding distribution also reflects a broader theme running throughout the handbook: transparency. Alongside stronger expectations around financial sustainability and governance, trusts are increasingly expected to demonstrate how resources are being used to support strategic priorities and deliver value for pupils. 

2. Integrated Curriculum and Financial Planning (ICFP)

What's changed? 

The handbook specifically highlights a strengthened position that academies “should” use ICFP. 

Why it matters 

This continues the DfE's clear direction of travel that curriculum, workforce and finance should not be viewed as separate conversations. 

Trusts will increasingly need to understand how staffing decisions impact financial sustainability and whether curriculum models remain affordable over the longer term. 

SBS Expert Insight 

ICFP is most effective when curriculum planning, workforce deployment and financial forecasting are connected. 

SBS ICFP integrates directly with SBS Financial Planner, enabling trusts to move seamlessly from curriculum and staffing analysis into longer-term financial modelling. This allows leaders to test different scenarios, understand how workforce decisions affect future budgets and identify sustainability pressures much earlier. 

3. Internal Scrutiny and Audit

What's changed? 

The scope of Internal Scrutiny continues to broaden significantly. 

Trusts must now provide assurance over: 

• Financial controls 

• Non-financial controls 

• Risk management arrangements 

• Wider organisational risks 

Internal Scrutiny programmes should be developed using a risk-based approach and linked directly to the trust's risk register. 

Audit and Risk Committees must also ensure that information submitted to the DfE which affects funding is accurate and compliant. 

SBS Expert Insight 

This is a welcome clarification and reflects the direction of travel SBS has been supporting. 

The strongest internal scrutiny programmes are not driven by a checklist; they are driven by risk. They provide independent, objective assurance aligned to the trust's risk register, organisational priorities and governance needs. 

4. Procurement Requirements Have Tightened

What's changed? 

The handbook introduces stronger expectations around procurement and value for money. 

Supply staffing 

Trusts should use the Government Commercial Agency Supply Teachers and Education Recruitment Framework unless they can demonstrate an equivalent compliant arrangement. 

Energy procurement 

Trusts should use DfE Energy for Schools or a DfE-approved alternative where contracts are being renewed unless comparable value can be evidenced elsewhere. 

DfE purchasing opportunities 

Trusts must: 

• Consider DfE procurement opportunities 

• Record the rationale behind purchasing decisions 

Why it matters 

These changes suggest a stronger focus on demonstrating value for money through procurement and making use of sector-wide purchasing arrangements where appropriate. 

Procurement decisions are increasingly becoming governance decisions. 

SBS Expert Insight 

Many trusts will already be reviewing staffing, energy and other key contracts over the next 12–24 months. This provides an opportunity to look beyond individual purchases and consider a broader procurement strategy focused on efficiency, value and long-term sustainability. 

Effective procurement is not just about achieving savings; it is about ensuring every purchasing decision can withstand scrutiny, align to organisational priorities and demonstrate value for money. 

5. The DfE MIS Framework

What's changed? 

One of the biggest operational changes in the handbook is the requirement for trusts to align MIS contracts with the DfE MIS Framework by September 2027. 

Key requirements include: 

• Future long-term MIS procurements must use the DfE framework 

• Transitional arrangements should be used where contracts expire before September 2027 
• Existing extension clauses must not be used to delay transition 

SBS Expert Insight 

While September 2027 may feel some way off, procurement cycles mean many trusts will need to begin planning much sooner. 

The strongest MIS decisions are driven by strategy as well as compliance. Future procurement exercises should consider reporting capability, user experience, integrations, data quality and future growth plans alongside framework requirements. 

7. Digital Strategy and Cyber Security

What's changed? 

The handbook reinforces the expectation that trusts work towards the six DfE Digital and Technology Standards by 2030: 

• Broadband internet 

• Network switching 

• Wireless networking 

• Cyber security 

• Filtering and monitoring 

• Digital leadership and governance 

The handbook also reinforces expectations around cyber resilience and explicitly states that trusts must not pay ransomware or other extortion demands. 

Why it matters 

One of the most interesting aspects of the handbook is the continued emphasis on digital leadership and governance. 

Technology is no longer viewed purely as an operational service. Increasingly, boards are expected to understand cyber risk, digital maturity and organisational resilience. 

SBS Expert Insight 

At SBS, our view is that digital strategy should not sit separately from school improvement, financial sustainability or organisational planning. 

A strong digital backbone is now essential to how trusts operate. The goal should not simply be to meet standards, but to build a more resilient, efficient and future-ready organisation where technology actively supports strategic objectives. 

7. CFO Expectations Continue to Rise

What's changed? 

The handbook strengthens expectations around CFO qualifications in larger trusts. 

For trusts with over 3,000 pupils: 

• Recruitment exercises commencing from October 2026 should specify a professionally qualified accountant or equivalent qualification 

• Expectations increase further from September 2027 

SBS Expert Insight 

This change recognises how significantly the CFO role has evolved in recent years. Today's academy trust CFO is expected to combine technical financial expertise with strategic leadership, governance support and organisational planning. 

As a team of professionally qualified accountants and education finance specialists, SBS works alongside trusts of all sizes to provide strategic finance support, interim leadership, financial planning and sector expertise, helping boards and executive teams navigate an increasingly complex financial landscape. 

8. Executive Pay, Pensions and Employee Benefits

What's changed? 

Executive Pay 

The handbook introduces tighter controls around executive remuneration. Executive pay must not increase faster than teacher pay unless DfE approval is obtained. 

In addition, DfE approval is required before advertising any role where remuneration exceeds £174,000 or performance-related pay exceeds £25,000. 

Alternative Pension Arrangements 

Trusts must now obtain prior DfE approval before proposing alternatives to TPS or LGPS. 

Electric Vehicle Salary Sacrifice 

The handbook relaxes previous restrictions and allows EV salary sacrifice schemes without prior DfE approval where appropriate safeguards are in place. 

9. Inclusion, Data Quality and Free School Meals

What's changed? 

Trusts are expected to strengthen support for: 

• Disadvantaged pupils 

• Pupils with SEND 

• Pupils known to social care 

The handbook also reinforces the importance of ensuring information submitted to the DfE that affects funding is accurate. 

This includes data relating to: 

• Free School Meals 

• Pupil Premium 

• Census returns 

• SEND funding 

SBS Expert Insight 

Data quality has become both a funding issue and a governance issue. 

Trusts that invest time in reviewing data processes, validating information and strengthening controls are likely to be better positioned to maximise funding, improve assurance and reduce risk. 

What Should Trusts Be Focusing on Now? 

For many trusts, the priorities over the next 12 months are becoming clear: 

• Review long-term financial sustainability and reserves planning 
• Assess how ICFP is being used to inform staffing and curriculum decisions 
• Ensure internal scrutiny plans are aligned to organisational risk and your provider can support financial and non-financial controls 
• Begin planning for future MIS procurement requirements 
• Review progress against the DfE Digital and Technology Standards 
• Strengthen governance around procurement, data quality and funding assurance 

From Compliance to Long-Term Sustainability 

While the Academy Trust Handbook 2026 introduces several important changes, many trusts will already be working towards these expectations. 

The common themes running throughout the handbook, financial sustainability, strategic planning, digital maturity, effective assurance, data quality and strong governance, are areas that trust leaders have been grappling with for several years. 

The challenge is rarely understanding what needs to be done. More often, it is finding the capacity, expertise and time to bring everything together into a coherent strategy. 

This is where a joined-up approach becomes increasingly important. 

Financial planning cannot be viewed in isolation from workforce planning. MIS decisions have implications for funding, reporting and data quality. Internal scrutiny is most effective when it aligns with organisational risk, digital strategy and governance priorities. The strongest trusts are increasingly looking at these areas collectively rather than as separate workstreams. 

At SBS, this has shaped the way we support trusts. From Financial Planner and ICFP, through to Internal Scrutiny, MIS procurement and support, technology strategy and finance support, our focus is on helping trust leaders connect the dots between compliance, operational effectiveness and long-term sustainability. 

If you would like to find out more about how SBS can support your trust with any changes that have risen from the 2026 Academy Trust Handbook, or if you are looking at a joined-up operations approach please get in touch.  

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