Late Completion Confirmation

Yes, and in fact you should, though you won't get the completion payments for people who achieved in a previous contract year. Just make sure you use the actual dates when terminating the aims, so as to comply with the first principle of the ILR;

The data you record on the ILR must accurately reflect the journey for the learner and what has happened. Inaccurate information must never be entered even where it is perceived that this would result in a more equitable claim for funding or accurate record of performance.

If you leave enrolments continuing in one year, then they don't appear in the following year, I'm sure they show up in one of the error reports. Also, they'll go down as withdrawals in your stats I think, so not good. You always have to report your enrolments as closed somehow. We've had a few situations where they finished in one year, but we weren't informed until that year had closed. We'd always report in the following year, using the true dates as Ben explained.