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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Authenticate customer: authentication: authentication of correspondence including application forms

 

CISR22600 Action guide contents
   

Dealing with correspondence

Authentication is a normal part of dealing with all customer correspondence requiring a change to their CIS record whether it be an application for a change of payment status, contractors Monthly Return or any other correspondence. You should only use the [Waive] button to bypass the ‘Authenticate’ window where you are satisfied as to the origins of the correspondence. You will be required to make a note on the CIS record to confirm your reasons for bypassing the authentication screens (See CISR22020).This action does not affect the need to be certain that the correspondence has originated from the customer or their appointed representative.