ARTG4660 | Review of direct and indirect taxes: Carrying out a review: Role of the Decision Maker during the review
From HM Revenue & Customs · Appeals reviews and tribunals guidance
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.