As it only applies as outlined below I do not think this is a requirement, I cannot find such in the funding rules.
The ESFA have amended the employer agreement:
State aid – clause 9
This clause has been revised to reflect the new functionality for transfers.
Transferred funds paid on behalf of a receiving employer will constitute de minimis state aid under Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the applications of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. The amount of de minimis state aid amounts to 10% of the total transferred funds.
State aid only applies to the following funds in the apprenticeship service:
SME entitlement to full funding i.e. the additional 10% paid for these employers
The reports that an employer receives will identify any payments in the above categories. Due to the size of employers that pay the levy, and the limited timeframe for AGE payments to continue, we expect these payments to be small or zero for the majority of employers.
The reporting we will provide is to help employers monitor the state aid they may receive through the apprenticeship service alongside any received from other sources. It is the responsibility of the employer to monitor and manage the overall level of state aid they receive. When an employer is accessing funds under paragraph 168 of the funding rules (apprenticeship funding rules and guidance for employers) we do not consider this to be state aid: because it is government funding for education and training which is available to all employers on the same basis.
It is up to an employer to ascertain whether they are receiving any other sort of funding from the ESFA (for example, under paragraph 169 of the funding rules) which could be state aid and also whether they are receiving public funding from any other body which might take them over the de minimis threshold. ESFA is not in a position to know this and cannot advise. Employers should follow their own legal advice about whether they are receiving state aid funding.