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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Authenticate customer: authentication: authentication involving a nominee/third party


CISR22600 Action guide contents

Face to face contact

Where a CIS customer nominates a third party to act on their behalf during a visit to a local HMRC office this is acceptable provided the customer has first been authenticated successfully.

Contact by phone

Where a third party is authorised to act on behalf of a CIS customer in a contact made by phone to the Contact Centre, a full voice recording of that call will be made and kept for historical purposes. Where this happens as a one-off, as a result of a hand-over in mid-call, the call may proceed provided the identity of the CIS customer has first been authenticated successfully.

Where the phone call from a third party involves matters relating to separate, known HMRC references, for example, an agent phoning on behalf of more than one client, these should be recorded as separate contacts.