CSLM17050 - SL repayments: borrower within PAYE: employer exempt from filing online
A small number of employers can appeal or claim against online payroll filing. You can find out more information on gov.uk.
If an employer meets the criteria for an exemption, HMRC will provide information on how they can file.
If an exempt employer has a student and or postgraduate loan payroll query, they should contact the Employer Helpline. See CSLM1015 for contact numbers