UK academy trusts face new procurement and financial rules

New regulatory requirements for academy trusts in the United Kingdom are set to take effect under the Academy Trust Handbook 2026 and the Academies Accounts Direction 2025 to 2026.

Starting September 2026, single and multi-academy trusts must follow new rules for procuring agency supply staff. Trusts will be required to use the Government Commercial Agency’s (GCA) Supply Teachers and Education Recruitment framework unless they possess an alternative contract that complies with the Procurement Act 2023 and does not exceed GCA rates. The GCA framework aims to improve value for money by capping agency supplier fees and providing transparent cost breakdowns.

Additionally, the Academies Accounts Direction introduces several financial reporting changes for the year ending 31 August 2026. Multi-academy trusts will face a new duty to publish a summary statement of their financial arrangements by 31 January 2027. Other updates include streamlined energy and carbon reporting for large companies or high energy users, updated definitions for regularity and propriety regarding budget setting, and new disclosure requirements for severance payments and higher-paid staff earnings.