SolvedARTG2070 | Reviews and appeals overview: Who is the decision maker (direct taxes)
From HM Revenue & Customs · Appeals reviews and tribunals guidance
The decision maker is the HMRC officer who is responsible for the decision, see ARTG2060, that the customer disagrees with.
Where the appeal is against a fixed penalty or other automatically computer generated matter, the person who initially considers the dispute will be treated as the decision maker.