Second Cost of Living payment - report in to DWP?

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I'm looking into this on behalf of a pensioner receiving PC.
If the pensioner's capital position two weeks ago was ~£10,400 after receiving monthly SP of £600, I understand that the last payment of SP is disregarded. So in this instance, their capital would not have exceeded the 10k threshold.
With the second Cost of Living payment issued this week of £324, do they need to report the change in circumstance? Would DWP disregard both £324 (being last payment) and last SP of £600 to determine capital balance for PC purposes?
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Hopefully someone else will come along to advise you more specifically.