DAS - Change of Employer & location

I'm afraid the only way to deal with this is to withdraw, and either leave it there or re-enrol as unfunded and ask the new employer to pay.

Honestly, we never would have allowed the first employer to continue to pay from their levy if the apprentice was no longer employed by them. The contract has to be with the employer, and you should have recorded the end of the employment history and recorded a new one at the time. It was very kind of the original employer to agree to that originally, but it's not allowed, the DAS record should match the PAYE of the apprentice. A levy transfer would have been an option if the new employer was in England, but not for Scotland.

Some related guidance from the funding rules:

21. An employer must only use funds from their apprenticeship service account or government-employer co-investment for apprentices employed by them or a connected company or charity as defined by HMRC. This also applies where the apprentice is funded by a transfer of funds from another employer.
21.1. As an exception to paragraph 21, employers who operate Pooled PAYE schemes may use funds from their apprenticeship service account or government-employer co-investment for apprentices employed by an organisation within their Pooled PAYE scheme

288. Providers must accurately complete all ILR fields for an apprentice as required in the ILR specification, even if they are not used for funding. This includes reporting an accurate National Insurance number for the apprentice. Employers must also make sure that the PAYE scheme used in the apprenticeship service account for the apprentice is linked to the National Insurance number for the apprentice declared by the provider in the ILR. Where provider data does not support the funding they have claimed, we will take action to get this corrected and could recover funds.