04/02/2026
Academy Newswire
Here’s some information from the recent updates in case you haven’t had the chance to read them.
Information
National non-domestic rates (NNDR) payment process for academies from Wednesday 1 April 2026
The DfE have published a spreadsheet showing your NNDR payment process for 2026 to 2027 which confirms the process your billing authority will be implementing from April 2026.
If your billing authority is implementing the central NNDR payment process and the DfE ordinarily funds your rates, you:
- should not pay your business rates bill to the billing authority as the DfE will do this on your behalf
- will continue to receive a rates bill from the billing authority, for information only
If your billing authority is remaining on the old NNDR arrangements and the DfE ordinarily funds your rates, you:
- must claim your payment from the DfE (as in previous years) using the existing academies NNDR portal
- must contact the billing authority directly for any adjustment queries related to your rates bill
- should pay your business rates bill directly to the billing authority as previous year’s arrangement or as instructed on your rates bill for April 2026 to March 2027
Contact the customer help portal with any NNDR related enquiries.
Review your banking arrangements with the free DfE tool
Schools and trusts could earn better interest rates and reduce administration by reviewing banking arrangements.
Compare your options by using the free banking comparison tool to see what
you could be earning with different providers.
You could increase earnings by:
- opening a savings account with your current bank
- shopping around using the DfE banking comparison tool
- using cash savings platforms like Insignis (DfE-approved) to spread funds across multiple accounts while staying within Financial Services Compensation Scheme limits
Now is a good time to check if your current banking arrangements are working as hard as they could for your pupils. The banking comparison tool makes this review straightforward.
Ensuring Payroll and Pension compliance: Why Academy Schools need a PAYE Audit
In today’s educational landscape, academy schools face increasing scrutiny over financial management and compliance. Payroll and pension processes are complex, governed by strict regulations, and subject to frequent changes. HWB Accountants offers a comprehensive PAYE audit service designed specifically for academy schools, providing independent assurance that your payroll and pension systems are accurate, compliant, and robust. This could form one of your Internal Scrutiny reviews.
What is a PAYE Audit?
A PAYE audit is an in-depth review of your payroll and pension processes, software, and controls. Our approach goes beyond simple transaction checks; we assess the effectiveness of your systems, identify risks, and recommend improvements. The audit provides your Board and leadership team with confidence that controls are operating as intended and that your academy is meeting its statutory obligations.
Areas covered in our Audit
Our PAYE audit covers all critical aspects of payroll and pension administration, including:
Payroll Scope
• Payroll Data Accuracy: Verification of employee records, pay periods, payment frequency, and payroll dates.
• PAYE Calculations: Review of tax codes, National Insurance (NI) calculations, and student loan deductions.
• New Starters and Leavers: Checks on P45/P46 processing, default tax codes, and student loan types.
• Statutory Absence and Benefits: Assessment of statutory sick pay, maternity/paternity/adoption pay, and salary sacrifice arrangements.
• Apprenticeship Levy and Employment Allowance: Confirmation of eligibility and correct calculation.
• Payroll Software and Controls: Evaluation of payroll system setup, working documents, and internal controls.
• Minimum/Living Wage Compliance: Ensuring all employees are paid at least the statutory minimum.
Pension Scope
• Auto Enrolment Compliance: Review of staging dates, re-enrolment, and qualifying pension schemes.
• Pension Contributions: Verification of employee and employer contributions, salary sacrifice arrangements, and statutory minimum rates.
• Pension Records: Checks on documentation, opt-out processes, postponement rules, and compliance letters.
• Pension Provider Communication: Assessment of processes for informing providers about new starters and contribution updates.
• Tax Treatment: Ensuring correct handling for higher-rate taxpayers and net pay arrangements.
Our Reporting Approach
Following the audit, HWB provides a clear, actionable report structured to meet DfE requirements and support your internal governance.
The report includes:
• Summary for DfE: Concise findings and recommendations for inclusion in your annual report.
• Detailed Observations: Specific issues, consequences, and best practice recommendations for each area reviewed.
• Management Response Section: Space for your team to record action plans and timescales, supporting continuous improvement.
Reporting
Submit your schools resource management self-assessment checklist
The schools resource management self-assessment checklist is now open for academy trusts to complete and return by Friday 13 March 2026.
All academy trusts with an open academy on 31 December 2025 must submit a checklist
Training
2026 Academy Forums ready to book on our website
Events | Updates for Academies | HWB Academy VAT
Events and webinars
Risk Protection Arrangement (RPA): an alternative to commercial insurance Tuesday February 10 2026 at 10:00am
DfE Plan technology and digital standards webinar, Monday, March 9, 2026 at 2:00pm
Banking for schools, Thursday, March 12, 2026 at 2:00pm
National Power Hour, Thursday, March 19, 2026 at 3:00pm
Regards
Michaela, Gary, James and Matt
PS if you don’t already receive the ESFA updates direct from the ESFA, you can subscribe here.
We specialise in advising business managers and bursars on the accounting, VAT and audit requirements for an Academy.
If we don’t already act for your school or if you would like to attend our next Academy Forum (free of charge), speak to Michaela Johns, our Academies expert on 023 8046 1256.
