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I'm curious about this too. Back in 2021 this got posted:
Hi Luke.
I was advised to switch the student to meeting the condition of funding, update their grades on entry, exclude the GCSE enrolment from the ILR but keep their planned hours (we add them as EEP) as the intention was always to teach the student and you will have some register evidence to prove that. You should not claim the achievement but at least this way it doesn't negatively impact your achievement rates or potentially move the students to a lower funding band.
Further education and training providers community - GCSE Resit Achievements
But I don't know if this is still up to date
Emma Barker
Achieved GCSE November resit at previous school!
Edited