The 2026 Handbook doesn’t rewrite the rules, but it does show clearly where the Department for Education (DFE) expects Academy Trusts to focus next: inclusion, resilience, value for money and transparency.
The DFE published the Academy Trust Handbook 2026 on 15 July 2026, with the new requirements taking effect from 1 October 2026. At first glance, this is not a radical overhaul. However, the direction of travel is unmistakable: the sector is being asked to demonstrate stronger governance, sharper financial discipline and clearer public accountability.
Inclusion moves higher up the agenda
The Handbook places greater emphasis on Trusts' responsibilities for inclusion, SEND oversight and collaboration with local authorities and wider system partners. This is important because inclusion is no longer being treated as a purely operational issue. Boards will increasingly need to evidence how they monitor outcomes, challenge practice and ensure consistent support across their schools.
Financial sustainability is under the spotlight
The DfE has strengthened the focus on going concern and financial resilience, likely the result of a challenging financial landscape and increasing number of Trusts seeking financial support. Accounting officers are expected to alert Trustees where a Trust's ability to continue as a going concern is at risk, with Trustees then taking ownership of the response.
In practice, this increases the importance of medium-term financial planning, cash flow forecasting, reserves strategies and timely board challenge. This also explains the DfE’s expectation that large Trusts appoint suitably qualified CFOs to lead their finances (more on this below).
Professional financial leadership matters more than ever
There is a stronger expectation that boards have sufficient financial knowledge and expertise. For Trusts with more than 3,000 pupils, future CFO recruitment exercises should specify a professionally qualified accountant, or CIPFA Level 7 equivalent, becoming mandatory from September 2027. This reflects the increasing scale and complexity of Academy Trusts, many of which now operate as sizeable public sector organisations.
Procurement freedoms come with greater direction
The Handbook gives stronger direction towards DFE-backed purchasing routes, including supply staffing arrangements, energy procurement and the DfE MIS framework, which Trusts must transition to by September 2027. This does not remove procurement autonomy entirely, but it does raise the evidential bar. It is still acceptable to use suppliers outside of the approved frameworks but Trusts choosing alternative routes will need to document clearly why those decisions represent value for money and comply with procurement requirements.
Electric vehicle salary sacrifice schemes get the green light
One notable relaxation is the position on electric vehicle salary sacrifice schemes. Under the 2026 Handbook, Trusts can introduce EV salary sacrifice arrangements without prior DfE approval, provided that comprehensive safeguards are in place and the Trust is not subject to a Notice to Improve. This differs from the previous position, where such arrangements typically required DFE approval because of the potential financial liability if an employee left the scheme early or failed to meet their obligations. The change should reduce administrative friction and may support staff benefits and sustainability objectives, but boards must still ensure that no residual cost or liability falls back on the Trust.
Nevertheless, in practice it can be difficult to mitigate all financial risk to the Trust but the enhanced guidance on EV car schemes provides some helpful insights into the key matters to consider. A documented assessment of the associated legal, HR, HMRC and other regulatory implications of any agreement should be taken at the planning stage.
Transparency continues to increase
Multi-Academy Trusts will be required to publish an annual summary explaining how funding is distributed between their schools. Combined with new executive pay controls and enhanced guidance on severance payments, this reinforces the public accountability theme. Stakeholders can expect greater visibility over how resources are allocated and how sensitive decisions are justified.
What should Trusts do now?
| Governance | Confirm board oversight of inclusion, SEND, financial sustainability and procurement decisions. |
| Finance | Review going concern reporting, reserves plans, cash flow forecasting and CFO succession planning. |
| Procurement | Map supply staff, energy and MIS contracts against the new Handbook expectations and transition deadlines. |
| People and reward | Check executive pay, severance processes, pension alternatives, and EV salary-sacrifice safeguards. |
| Transparency | Prepare for public disclosure of funding allocation across MAT schools by 31 January. A suggested template can be found here. |
Final thoughts
The 2026 Handbook is best read as a marker of the sector's maturity. Academy Trusts are being given continued operational freedoms, but with a stronger expectation that they demonstrate good governance, robust financial management and clear value for money. For Trust leaders and Trustees, the challenge is no longer simply compliance. It is showing that strong governance and strong educational outcomes go hand in hand.
Please get in touch with the contacts below, or your usual Crowe UK contact for more information.
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