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We're not bothering and just provisioning what we think the payback will be in our accounts for when they come for it. Strictly speaking, when the above says "After 1 August" it means "in the 26/27 year" not including R13/R14 but, unless it's a significant proportion of your income, I can't see anyone at DfE/DWP being overly fussed that you're not EASing it?
The option has always been there for you to be pro-active and submit the details in the EAS before the year end. But what it being said here is that its actually more complex as the DfE then have to reconcile it all manually based on everyone doing it. In the scale of things, its easier if you just let the system work out how much is owned and they will ask you for the funds back in the future instead by the automated process. So providers should prepare for a specific amount to be asked back around January time and take that into account when preparing your management accounts if you do not want it to affect your current live financial year.
darren.oneill
FRM27 2026/27 Update - EAS?
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The latest FRM guidance for 26/27 states the follwoing regarding FRM27 -
'In previous years we asked you to repay FRM27 funding through the EAS. However, we recognise that asking you to do this placed an additional administrative burden on providers. From 1 August 2026, you no longer need to follow this process. We will calculate and confirm any recovery with you after the R14 ILR return. You do not need to take any in-year action for this report, other than to correct any data errors - do not submit any in-year repayments for FRM27 through the EAS.'
We are due to raise our EAS for 25/26 prior to R14 and just need some clarity around this. Does anyone know if that means we don't have to submit an EAS for 25/26 or is it just applicable to the 26/27 funding year?