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Guidance

Proposed timeline for upcoming college financial returns

Updated 15 April 2026

Applies to England

Collection Scope Documents to submit Publish date Collection deadline
Financial statements All colleges • Finance record
• Financial statements
• Audit committee annual report
• Audit findings report
• Non-dormant subsidiary financial statements
• Additional evidence, as requested
Finance record template publication date: 5 November 2025 31 December 2025

Colleges may also be asked to submit additional returns, for example, where they have received restructuring or capital grants.