Build a reviewable record
Map the location and responsible custodian of planning source records.
Define the reporting period and affected owner, entity or property before entering records. For each item, use a source reference that another person can retrieve. Mark assumptions explicitly and assign unresolved items to the person who can supply evidence.
Use the register in a review meeting
Begin with items marked missing or needs review. Confirm whether each affects the decision or merely its timing. Record the question requiring professional judgment rather than selecting a tax outcome from the completion count. Export the register and keep it with the engagement scope and final reviewer response.
Close the loop
After the reviewer responds, retain the source document, written conclusion and implementation responsibility together. Reopen the file if ownership, reporting period, expected transaction or underlying records change.