Following the government’s response to its consultation on the new flexible working rules, Acas has published a revised draft Code of Practice. The draft Code gives employers a clearer picture of what the new requirement to act reasonably will mean in practice, with greater emphasis on evidence, meaningful consultation and exploring alternatives before refusing a request. The reforms will come into force in October 2027.
What does the draft Code say?
Under the new regime, employers will continue to be able to refuse a flexible working request for one or more of the existing statutory business reasons. However, they will also need to show that it is reasonable to refuse the request on that basis and explain their decision. The government also intends to introduce mandatory consultation requirements.
Unless you are agreeing a request in full, you must consult the employee, including holding a meeting to discuss whether the request is workable and explore possible alternatives. You must then confirm the outcome in writing and, if refusing the request, explain the business reason relied upon and why you believe it is reasonable to refuse.
Alongside these procedural requirements, the draft Code sets out four key principles to guide how employers approach requests.
Reach decisions based on evidence and share information
The draft Code expects employers to be able to point to the information behind their decision and explain why it supports their conclusion. That might include operational or staffing data, experience of how similar arrangements have worked elsewhere, input from relevant managers or colleagues, and tools such as risk assessments used to test assumptions.
Adapting to enable the request
Employers should consider whether reasonable changes could prevent, manage or reduce any problems that might otherwise justify refusing a request. This could include adjusting work patterns or the distribution of work, using technology to support different working arrangements, considering a different start date or alternative arrangement, and assessing whether any additional costs would be one-off or ongoing.
Finding solutions together
If an employer has concerns about a request, the draft Code encourages working with the employee, their manager and any representatives involved to find solutions. This could include exploring different ways of achieving what the employee is seeking, or agreeing a trial period or time-limited arrangement.
Maintaining transparency and consistency
Employers should explain what impact they think the proposed flexible working arrangement would have, how that impact would arise in practice and why it is significant enough to justify refusing the request. They should also be clear about the process and how they will reach their decision.
Other practical guidance in the draft Code
The draft Code also addresses several practical issues that may arise when dealing with flexible working requests.
Reasonable adjustments
The statutory flexible working request process is separate from an employer’s duty to make reasonable adjustments for disabled workers. Where a request may be linked to a disability, employers should consider whether that separate duty is engaged and keep this under review throughout the process. This may require considering adjustments to the proposed working arrangement, as well as to the way they carry out the request process.
Multiple requests
Employers may sometimes need to consider the combined effect of several flexible working requests within the same team or area. They must still consider each request on its own merits, but the draft Code suggests it may be useful to review how existing arrangements are working and discuss whether other employees would voluntarily agree to changes that could help to accommodate a new request. Employers should bear in mind that existing statutory flexible working arrangements will normally form part of an employee’s contract, so they must agree any changes with the employee.
Appeals and accompaniment: good practice rather than statutory rights
The new process will not give employees a statutory right to appeal a refusal or to be accompanied at a meeting about their flexible working request. However, the draft Code encourages employers to allow both as good practice.
The draft Code recommends making it clear whether the employee has the option to appeal in the written final decision. If the employer receives an appeal, it should arrange an impartial appeal meeting without unreasonable delay.
The draft Code also encourages employers to allow reasonable requests for employees to be accompanied and to tell employees before a meeting that they may ask to bring a companion. Employees do not need to make a request in writing or within a particular timeframe, although they should give sufficient notice where possible.
What happens next?
The Code is still in draft and Acas is inviting views on whether it is clear, practical and will help employers and employees apply the new rules effectively. The consultation closes on 17 December 2026. The government intends to set out the mandatory consultation process in secondary legislation. Acas will then review the draft Code against the final regulations before publishing the final Code. The updated Code is likely to take effect in October 2027, at the same time as the reforms come into force.
Practical steps for employers
Although the Code is still subject to consultation and may change, it gives a useful indication of the direction of travel and employers can start preparing now.
- Review policies and processes: Identify where existing procedures will need to change to reflect the new consultation requirements and reasonableness test.
- Prepare managers: Ensure managers can identify and evidence genuine operational concerns about a request, rather than relying on general assumptions about what will or will not work.
- Strengthen record-keeping: Consider how managers will record the evidence considered, consultation discussions and reasons supporting the eventual decision.
- Build in discussion of alternatives: Encourage managers to explore adjustments, alternative arrangements or trial periods before moving to refusal.
- Consider equality issues alongside flexible working: Ensure managers recognise when a request may also engage the duty to make reasonable adjustments.
- Think about consistency: Particularly if you operate across multiple sites, consider how to achieve a consistent approach while allowing managers to take account of genuine differences in staffing and operational requirements.
