Executive summary

The Government’s White Paper – Every Child Achieving and Thriving proposes significant reforms that will reshape how support for pupils with Special Educational Needs and Disabilities (SEND) is identified, planned, delivered and assured. Key shifts include:

  • Tighter criteria for EHCPs by 2035, reserved for learners with the most complex needs.
  • A new Individual Support Plan (ISP) for all children with SEND, reviewed at least annually and owned by the education setting, funded from delegated mainstream budgets.
  • Three tiered support levels—Targeted, Targeted Plus, and Specialist—aligned to need and linked to the new ISP.
  • National inclusion standards (by 2028) defining expectations for support consistency with changes proposed from 2029 onwards and transition to 2035.
What’s changing

1) EHCPs are narrowing

By 2035, EHCPs will be focused on the most complex needs. Existing EHCPs remain until learners complete their current phase of education, with reassessments beginning from September 2029. Demand is expected to rise in the short-term but stabilise long-term.

2) ISPs become universal

All children with SEND will have an ISP that outlines needs, support, and intended outcomes. Schools will be required to review ISPs annually and consult with parents. Children with EHCPs will also have ISPs operationalising those plans.

3) New Funding

A new ‘Inclusive Mainstream Fund’ of £1.6 billion over three years to fund capacity to support SEND pupils with further funding to set up a local ‘bank of experts’ providing specialist support, establishing a national SEND training programme for all teachers and support staff and provision of capital funding to create thousands of new specialist places.

4) Three layers of support

Support tiers include Targeted, Targeted Plus, and Specialist. Movement between tiers should reflect changing needs. Only children with Specialist Provision Packages qualify for new EHCPs. National inclusion standards are expected to be in place by 2028.

Governance, risk & control implications

Key implications include: eligibility decision controls, capacity planning for increased ISP workload, data governance, financial impacts, specialist commissioning, equity concerns, complaints processes, and outcome monitoring. There is a clear indication that more students will be included within mainstream schools with specialist provisions meeting the needs of those that have the most complex needs.

First stepsThese are planned changes set out in the white paper and are not law. A formal 12 week consultation entitled ‘SEND Reform: Putting Children and Young People First’ has been launched, providing an opportunity to comment on the proposals.

Practical readiness checklist

Governance & Policies: Update risk registers, revise policies relating to inclusion, behaviours and curriculum accessibility.
Financial modelling: fewer EHCP’s and greater dependence on mainstream budget funding to absorb additional need.

People & Capacity: Identify current skills and training priorities.
Processes & Systems: review and standardise SEN Support processes and consider the steps to be taken in preparation for the introduction of ISPs.
Data & Reporting: Consider the quality of pupil documentation held and how this will be monitored

How Internal Audit can help

Internal Audit can support through readiness assessments, implementation assurance, ongoing QA, equity testing, financial control reviews, and pre-compliance checks for national inclusion standards.

Timeline & next steps

2026: Brief boards, respond to the consultation , review relevant policies.
2027–2028: Conduct readiness assessments, pilot ISP templates, embed QA processes, prepare for national inclusion standards.
2029–2035: Support reassessment cycles and annual audit sampling.