EHCPs come from Part 3 of the Children and Families Act 2014 and chapter 9 of the SEND Code of Practice. A plan follows an EHC needs assessment, and is for children whose needs can't reasonably be met through SEN support alone (Code paragraphs 9.1 to 9.3). It must set out the child's views and aspirations, their special educational needs, any health and social care needs, the outcomes sought and the provision to meet them. Every need must have provision specified for it in section F (the table of plan sections after paragraph 9.69).
The local authority must review the plan at least every 12 months (paragraph 9.166). Schools usually organise and hold the annual review for the authority.
Safeguarding links. KCSIE 2026 says children with SEND can face extra safeguarding challenges and that reports of abuse involving them need close liaison between the DSL and the SENCO (paragraphs 249 and 250). It also lists children with special educational needs, with or without an EHCP, among those who may need early support (paragraph 18).
Status in 2026: EHCPs are not being scrapped. The SEND reform proposals published on 23 February 2026 keep them for children with the most complex needs, alongside proposed Individual Support Plans for every child with SEND. These are only proposals: the government hadn't published its response by 20 October 2026, and the current law and Code still apply in full.