Do I need to report students absent via SMS?
The UKVI will not take enforcement action against sponsors who continue to sponsor students despite absences due to coronavirus.
You do not need to report student absences related to coronavirus. This can include absences due to illness, their need to isolate or inability to travel due to travel restrictions. You do not need to withdraw sponsorship because of coronavirus. Sponsors do not need to report against students who are studying remotely as they are considered to be attending
The Home Office will keep this under review.