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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes: Carrying out a review: Role of the Decision Maker during the review

During the review the decision maker should continue to maintain the customer’s case record, for example

  • handle any postponement application the customer makes (direct taxes)
  • deal with any other non-appeal issues related to the customer
  • answer questions from the review officer
  • provide any further information to the review officer as required.