ILR 2026-27: R10 still active, and a report rename

Two updates to ILR returns for 2026-27, both confirmed in the DfE’s published ILR advice.

R10 reconciliation has not been removed

DfE had previously indicated that the R10 mid-year reconciliation review would be removed. That change has been delayed.

For 2026-27, R10 data will still be used to review under and over delivery — the same as in previous years. The planned removal has been pushed to 2027-28 at the earliest. DfE has said the delay is to allow more time for sector communication ahead of the change.

If your planning assumed R10 would not affect your mid-year funding position this year, that assumption needs revisiting.

The 16-19 funding claim report has a new name

The “16 to 19 funding claim report” is now called the “16 to 19 funded student summary report”. The rename reflects a structural change: 16-19 funding is no longer part of the funding claims process. Funding claims are now exclusively for grant-funded adult provision.

The report itself still exists and still needs to be submitted — only the name has changed. But if your data systems or internal processes reference the old name, this is worth updating.

Key return deadlines for 2026-27

Note: the auditor submission deadline — sharing your summary report and ILR data with auditors — was 23 September 2026. If you have a statutory audit requirement, check with your auditors whether that deadline was met.

Source: Advice: Individualised Learner Record (ILR) funding returns 2026 to 2027