Guidance

How to complete the high needs place change workbook for 2027 to 2028

Published 7 October 2026

Applies to England

Using this guidance

This guidance explains how local authorities can access, complete, and submit the high needs place change Excel workbook to request changes to their 2027 to 2028 high needs place numbers.

‘High needs place change process: academic year 2027 to 2028 ’ has further information on:

• the high needs place change notification process
• how the outcomes will be managed

Requests for changes to place numbers for the 2027 to 2028 academic year should be informed by and reflect local SEND and AP reform plans.

Changes to the workbook for 2027 to 2028

The workbook supporting the place change process is similar to last year, but new validation checks have been added to identify where a change is indicated but a corresponding change in place numbers has not been entered.

Expiry or review date

We will review this guidance in autumn 2027.

Completing the workbook

Local authorities can download the workbook from the Manage your high needs return service by signing in with a Department for Education (DfE) Sign-in account. Completed workbooks must be submitted by 6 November 2026. Authorities that do not already have a DfE Sign-in account will need to create one.

The workbook may be downloaded, updated and resubmitted at any point before the submission deadline. Where multiple submissions are made, only the final version, submitted by 6 November 2026, will be used. DfE may be unable to consider submissions received after this date.

If you experience difficulties accessing or creating an account, contact the customer help portal.

Submitted workbooks for 2027 to 2028 must meet the requirements set out in this guide. If you have any questions about completing the workbook, contact high.needs@education.gov.uk. Do not email copies of your completed workbook unless we ask you to do so.

Following publication of the place change outcomes in January 2027, local authorities, schools, and colleges will have a 2-week enquiry window to review the information and raise any queries. This includes cases where a place number previously marked as ‘not agreed’ have subsequently been agreed. Requests relating to schools not included in the workbook, or queries submitted after the enquiry window closes, may not be considered.

‘Cover’ worksheet

Enter the contact details of the person responsible for completing the workbook in the ‘Primary local authority contact details’ section. We will use this information if we have a query about your submission.

To submit a valid workbook, you must complete the primary contact details in rows 13 to 15. You may also provide additional contacts in the second and third columns, if required.

You must return the workbook to the DfE even if no changes are needed. This is referred to as a nil return.

The primary contact must complete the declaration for all submissions, including nil returns. Submissions with an incomplete or incorrect declaration will be rejected and must be resubmitted.

To complete the declaration:

1. for nil returns ONLY: check the ‘NIL RETURN’ tick box in row 31
2. select the tick box in row 35 to confirm agreement with the declaration statement
3. enter an electronic signature or typed name into the section headed ‘Signature or typed name’ (cell E42)
4. enter the completion date into the ‘Date completed’ (cell E44)

If submitting a nil return, upload the workbook through the Manage your high needs return service by 6 November 2026. 

The validation on this page will show as a ‘Fail’ if:

• primary contact details are missing; or
• the declaration is incomplete (the statement is not ticked, or the signature and date have not been entered)

The ‘Cover’ worksheet also provides a summary of the workbook contents and links to the other worksheets (rows 26 to 29).

These are:

• ‘Cover’
• ‘2026 to 2027 HN Data’
• ‘Place Change Notification (PCN)’
• ‘Validation’

‘2026 to 2027 HN Data’ worksheet

This worksheet contains pre-populated high needs data for 2026 to 2027, accurate as of 1 October 2026, for provider types within scope of ‘changes to currently funded high needs places’. High needs place change process: academic year 2027 to 2028 has details of the providers in scope. 

Filters are available to help you search the data. The worksheet cannot be edited. Any school or college identified as requiring a change will automatically be carried forward to the ‘Place Change Notification (PCN)’ worksheet.

‘Place Change Notification (PCN)’ worksheet

Use this worksheet to notify us of changes to 2027 to 2028 high needs places and place values for academies receiving hospital education funding.

Validation rules are built into the worksheet to ensure that data is entered in the correct format. The Validation worksheet will also identify any errors, such as data entered into greyed-out cells or duplicate UKPRNs.

The current validation status is displayed at the top of the worksheet (the Validation worksheet section has further details). A status of ‘Pass’ confirms that the worksheet has been completed correctly.

The worksheet is divided into 2 sections based on the reason for the change:

1. ‘New unit, school or college’ (from row 12): enter schools and colleges that are either not currently funded by the DfE or are funded by the DfE but do not currently receive high needs funding
2. ‘Change from currently funded high needs places’ (from row 29): enter changes relating to schools and colleges listed in the 2026 to 2027 HN data worksheet

At the top of the PCN worksheet (cells A3 and A6) there are 2 navigation links to help you move between sections.

The workbook is designed so that when a ‘Provider type’ is selected, the relevant cells become available for completion and change from grey to white.

PCN worksheet general principles

When completing the PCN worksheet, for each entry you should:

• enter schools and colleges into the correct section:

  • Section 1: new or existing DfE-funded schools and colleges requiring changes other than to currently funded high needs places
  • Section 2: change from current high needs places for schools and colleges receiving DfE-funded high needs places in 2026 to 2027
• complete each row from column A onwards
• record whether the change has been agreed with the school or college
• identify which schools and colleges require a change to place numbers (for changes to currently funded high needs places ONLY)
• do not enter data into greyed out cells
• submit only one entry per school, college, or other provider
• enter the revised total number of places required after any adjustment has been applied
• leave revised place number cells blank if no change is needed - entering ‘0’ will set funded places to zero
• ensure all validation checks show ‘pass’ before submitting the workbook

Infrastructure changes

Infrastructure changes includes mergers across local authorities. These may affect multiple schools or colleges. Depending on their status, each provider may need to be recorded in a different section of the workbook.

When notifying the DfE of infrastructure changes:

• record each affected DfE-funded school or college separately in the appropriate section of the workbook (new provider, existing provider, or change from current place numbers)
• do not create separate entries for maintained schools that are not converting to academy status (the ‘Notes’ field gives further action)
• record the impact on each provider’s own place numbers in columns M to AX of the PCN worksheet.

• in the ‘Notes’ field:

  • list all affected providers (including maintained schools)
  • identify any closing and lead schools or colleges
  • provide any additional information needed to support processing of the merger or amalgamation

Populating the ‘PCN’ worksheet

There are 2 sections of the worksheet to complete.

Section 1: new providers or existing providers

This section (rows 12 to 26) captures new place change requests for the 2027 to 2028 academic year. Use the ‘New Unit, School or College’ link in row 3 to navigate to this section.

‘High needs place change process: academic year 2027 to 2028’ gives the types of providers that are in scope.

Enter high needs place activity for providers classified as ‘New’ or ‘Existing’.

New providers

A school or college is considered new if it was not receiving DfE-funded activity on 1 October 2026 and requires high needs funding in 2027 to 2028.

This includes:

• special post-16 institutions (SPIs) requiring high needs funding for the first time (subject to due diligence)
• schools or pupil referral units maintained by the local authority on 1 October 2026 that will convert to academy status by 1 January 2027
• special free schools due to open by 1 January 2027 that were not operational on 1 October 2026 and are therefore not included in the pre-populated data
• provide as much information as possible to support processing of the request

Existing provider

An existing provider is one that was receiving DfE funding on 1 October 2026 and falls within the scope of the data collection but did not receive high needs place funding in 2026 to 2027.

This option does not apply to:

• schools or colleges listed in the ‘2026 to 2027 HN Data’ worksheet
• SPIs already receiving DfE funding in 2026 to 2027

For requests to add a new special educational needs (SEN) unit or resourced provision (RP) to an existing academy, a Deed of Variation (DoV) may be required to amend the provider’s funding agreement. These changes must be approved through the significant change process. To be reflected in initial funding allocations issued by the end of March 2027, the DoV must be submitted to the DfE by 4 December 2026. Changes submitted by 9 April 2027 may be included in revised funding allocations issued by the end of August 2027.

Pre-populated cells are protected and cannot be edited.

Fields you must complete

‘Do you wish to make a change to currently funded high needs places?’ (column B)

Not required for ‘new’ or ‘existing’ provider entries

‘Is the requested change agreed with the school or college?’ (column C)

Select ‘Yes’ or ‘No’.

Record the agreement status at the time of submission. If discussions are ongoing, enter the proposed revised place number and explain the position in the ‘Notes’ field. Requests marked ‘No’ can still be submitted and updated during the 2-week enquiry window.

Applications for changes raised during the 2-week enquiry window for any schools not listed in the workbook as needing a change, may not be considered. High needs place change process: academic year 2027 to 2028 has further information.

‘Deed of Variation (DoV) has been submitted to DfE’ (column D)

Where a new special educational needs (SEN) unit or resourced provision (RP) is being added to an existing mainstream academy, a DoV to the schools funding agreement with the DfE may be required. Please consult with the school and advise us of the status of the DoV at the point of completing the workbook.

Select the appropriate option:

• ‘The funding agreement already covers the required position’
• ‘A DoV is being developed to permit the required position’
• ‘A DoV is required’
• DfE is not funding any activity at this school as of 1 October 2026

For new providers, select ‘DfE is not funding any activity at this school as of 1 October 2026.’

If the funding agreement does not support the proposed activity, or a required DoV is not submitted to us on or before 4 December 2026 (or the later deadline of 9 April 2027), the request cannot be approved.

There will be an opportunity to advise us of progress during the enquiry window phase of the data collection. However, you should ensure that the school is progressing this action.

High needs place change process: academic year 2027 to 2028 has further information.

‘Proposed date of change’ (column E)

Enter the implementation date in dd/mm/yyyy format. The date must be the current date or later.

‘UKPRN’ (column F)

Enter the provider’s eight-digit UKPRN (numbers only). You can get this from ‘Get information about schools’ (GIAS)

‘LAEstab’ (column G)

Enter the seven-digit LAEstab number (numbers only, no symbols). You can get this from ‘Get information about schools’ (GIAS)

‘URN’ (column H)

Enter the six-digit URN (numbers only). You can get this from ‘Get information about schools’ (GIAS)

‘School or college name’ (column I)

Enter the full school name as recorded in ‘Get information about schools’ (GIAS)

Provider type’ (column J)

Select the correct provider type from the dropdown list. Based on this selection fields available for editing will become available (changing from grey to white).

‘High needs place change process: academic year 2027 to 2028’ gives the provider types that are in scope.

The following options must only be used for new providers:

• NEW PROVIDER ONLY:  MAINTAINED ALTERNATIVE PROVISION (AP) – PRU
• NEW PROVIDER ONLY:  MAINTAINED SCHOOL – MAINSTREAM
• NEW PROVIDER ONLY:  MAINTAINED SPECIAL SCHOOL
• NEW PROVIDER ONLY:  SPECIAL POST-16 INSTITUTION

The workbook may also be used to request funding for new SPIs not currently funded by the DfE. It should not be used for changes to existing DfE-funded SPI provision.

Hospital education calculations in columns AS to AX will be displayed if the provider type is populated.

‘Reason for change’ (column K)

Select the option that best reflects the proposed change. If Other is selected, provide further details in Column L.

‘Notes’ (column L)

Provide sufficient information to support assessment of the request - for example, include:

• details of all schools and colleges involved in a merger or amalgamation
• contact information for new providers, including address, email address, and telephone number

‘Changes to new/existing places’ (columns M to AX)

Enter the proposed ‘2027 to 2028’ place numbers in the available fields. Only whole numbers are accepted.

Although not pre-populated, local authorities may enter the 2026 to 2027 funded place numbers for reference.

Section 2: ‘Change from current high needs places’

The second section (rows 29 to 119) is for requesting changes to high needs place allocations for the 2027 to 2028 academic year for schools and colleges that received high needs place funding in 2026 to 2027.

To access this section, select the ‘Change’ link at the top of the worksheet (row 6).

Changes may include:

• a change to the number of funded places
• a change to the age range, for example where a school currently receives funding for pre-16 high needs places and wishes to extend provision to include post-16 places from 2027 to 2028, such as through the addition of a sixth form

Requests to change the age range may require a variation to the school’s funding agreement. These changes must be approved through the significant change process. To be reflected in initial funding allocations issued by the end of March 2027, the DoV must be submitted to the DfE by 4 December 2026. Changes submitted by 9 April 2027 may be included in revised funding agreements issued by the end of August 2027.

This section is pre-populated with all eligible schools and their funded high needs places for 2026 to 2027. Pre-populated cells are protected and cannot be edited.

Cells you must completed for a proposed change to be processed

‘Do you wish to make a change to currently funded high needs places?’ (column B)

This column is pre-populated with ‘No’ indicating that no change is requested to the provider’s current funded high needs places. For schools or colleges marked ‘No’, or where the cell is left blank, the place numbers shown in the ‘2026 to 2027 HN Data’ worksheet will be rolled forward to 2027 to 2028.

If ‘No’ is selected, applications for changes raised during the 2-week enquiry window for any schools not listed in the workbook as needing a change, may not be considered. Further details are available in the High needs place change process: academic year 2027 to 2028. 

Select ‘Yes’ for any school or college where a change to funded place numbers is required, including cases where discussions are ongoing and final place numbers have not yet been agreed. Selecting ‘Yes’ will activate the relevant data entry fields. Greyed-out fields are not applicable to that provider type and should not be completed.

‘Is the requested change agreed with the college or school?’ (column C)

Select ‘Yes’ or ‘No’.

Record the agreement status at the time of submission. If discussions are ongoing, enter the number of places you are prepared to fund through DSG deductions and explain the position in the Notes field. Requests marked ‘No’ can still be submitted and updated during the 2-week enquiry window.

Changes marked ‘Yes’ will be reflected in the published outcomes and used for the 2027 to 2028 academic year place funding, subject to any adjustments agreed through the enquiry window.

‘Deed of Variation (DoV) has been submitted to DfE’ (column D)

Changes to the age range of a school currently receiving high needs place funding may require an amendment to the schools funding agreement with the DfE, requiring approval must be given through the significant change process. Please consult with the school and advise us of the status of the DoV at the point of completing the workbook.

Select 1 of the following options:

• ‘the funding agreement already covers the required position’
• ‘a DoV is being developed to permit the required position’
• ‘a DoV is required’

If the funding agreement does not support the proposed activity, or a required DoV is not submitted to us on or before 4 December 2026 (or the later deadline of 9 April 2027), the request cannot be approved.

There will be an opportunity to advise us of progress during the enquiry window phase of the data collection. However, you should ensure that the school is progressing this action.

High needs place change process: academic year 2027 to 2028 has further information.

‘Proposed date of change’ (column E)

Enter the implementation date in dd/mm/yyyy format. The date must be the current date or later.

Pre-populated data (columns F to J)

Where ‘Yes’ is selected in Column B, Columns F to J are automatically populated with provider information from the ‘2026 to 2027 HN Data’ worksheet.

These fields are for reference only and cannot be edited.

‘Reason for change’ (column K)

Select the option that best reflects the proposed change. If Other is selected, provide further details in Column L.

‘Notes’ (column L)

Provide sufficient information to support assessment of the request. For example:

• details of all schools and colleges involved in a merger or amalgamation.
• information relating to unit closures
• status of any on-going discussions with the school/trust
• updates on the progress of DoV’s

Changes to current places (columns M to AX)

Enter the total revised number of places required for 2027 to 2028 in the relevant editable cells. Only whole numbers are accepted.

Enter the new total, not the increase or decrease. For example, if a school currently has 13 pre-16 high needs places and requires 20 places, enter 20.

The workbook will automatically calculate and display the change in the adjacent ‘Difference in 2027 to 2028 against 2026 to 2027’ field.

If no change is required, leave the cell blank and the 2026 to 2027 figure will roll forward automatically. Entering ‘0’ will reduce the final place number to zero.

Additional columns:

• AP to AR: calculates total high needs places (excluding hospital education)
• AS to AX: allows changes to hospital education places and/or per-place funding for academies only
• AU and AX: displays differences in place numbers and per-place funding compared to 2026 to 2027
• AY: calculates total hospital education funding for each applicable school or college

‘Validation’ worksheet

The ‘Validation’ worksheet has been included to help local authorities check that the workbook has been completed correctly. Before submitting the workbook, ensure all validation results show ‘Pass’. Any validation result showing ‘Fail’ will require correction and resubmission.

Check:

• cell D2 displays the overall validation status of the workbook - this must show ‘Pass’ before submission
• cells D4 and D6 display the validation status of the ‘Cover’ worksheet, specifically the primary contact details and the signed primary contact declaration
• cell D8 displays the validation status of the PCN worksheet. If this shows ‘Fail’, refer to row 16 (from column D onwards), which provides a summary status for each data entry column. Any column showing ‘Fail’ should be checked against the validation table. A cell containing an error will be highlighted in red. From row 19 onwards, the table mirrors the layout of the PCN worksheet, with column A identifying the corresponding PCN worksheet row, making it easier to locate and correct errors
• cell D10 displays ‘Yes’ when the ‘nil return’ box on the ‘Cover’ worksheet has been completed

As with the PCN worksheet, links in cells C16 and C18 provide quick access to the workbook sections for ‘New/Existing’ entries and ‘Changes to current high needs places’.

Local authorities must submit the workbook via their Manage your high needs return service account on or before 6 November 2026. We may not consider submissions received after this date.