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HMRC internal manual

Construction Industry Scheme Reform Manual

Authenticate customer: authentication: bypassing authentication - use of the [Waive] button


CISR22600 Action guide contents

Phone calls to customers (Outbound)

Authentication is necessary when you make a call to a customer to make sure that the person you are speaking to is the right person. Full authentication may not always be appropriate in all circumstances and may be bypassed using the [Waive] button (see below).

Face to face contact

Authentication is necessary in face to face contact with our customers to make sure that the contact you are speaking to is the person concerned or is someone authorised to act on their behalf. Full authentication may not be appropriate in all circumstances and may be bypassed using the [Waive] button. Before doing this however you should ask the contact to produce an accepted form of ID such as a passport, driving licence, original utility bill or official correspondence from HMRC.

Dealing with correspondence

Authentication is a normal part of dealing with customer correspondence requiring achange being made to their CIS record. You should only bypass the authentication process where you are satisfied as to the origins of the correspondence.

Use of the [Waive] button

The Management Information System (MIS) will monitor use of the [Waive] button indicating when full authentication has been avoided. Please remember that full authentication is the norm.