Last updated:

17th February 2026

BWO Code List

Attached is an up-to-date list of all the BWO codes available to schools, in CFR code order, together with advice on coding for journals, etc. 

The list includes the CFR codes from the DfE. Further guidance on CFR coding is available from the DfE Consistent Financial Reporting website:

https://www.gov.uk/guidance/consistent-financial-reporting-framework-cfr

The electronic version of the “Consistent financial reporting framework guidance for 2025-26 document is available on the DfE website: 

Consistent financial reporting framework 2025 to 2026 - Guidance - GOV.UK (www.gov.uk)