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HMRC internal manual

Collection of Student Loans Manual

From
HM Revenue & Customs
Updated
, see all updates

SL repayments: borrower within PAYE: employer exempt from filing online

An employer can appeal or claim against online filing on the following grounds:

  • Religious conscience
  • Care and Support employer
  • Digital Exclusion

Where you receive a student loan enquiry from an exempt employer, ask them to contact the employer helpline, who will supply the appropriate guidance.