SEND Code of Practice clearly states (5.30) 

Identifying and assessing SEN for young children whose first language is not English requires particular care. Early years practitioners should look carefully at all aspects of a child’s learning and development to establish whether any delay is related to learning English as an additional language or if it arises from SEN or disability. Difficulties related solely to learning English as an additional language are not SEN.

EAL learner's needs can present similarly to those with SEND but are different. It is best to take a cautionary approach, so a child receives support if needed as early as possible. Find out from parents how they feel their child is able to communicate in their first language.

Identifying the child’s rate of progress will support practitioners to establish whether development is significantly different from what is typically expected. Complete assessments where possible alongside parents, or in the child’s home language, to build a full picture of how the child is at home when using home language. 

Guidance

The Bell Foundation has guidance on assessing whether a child with EAL also has special educational needs.

guide for supporting children learning English as an Additional Language (EAL), including information on how to identify and support EAL learners with Special Educational Needs, is available.

WellComm guidance for assessing EAL learners.

Translated what to expect when guides.

Training

English as an Addition al Language (EAL) in the early years.