Revenue Scotland and Tax Powers Act 2014 section 10

Charter of standards and values

Section 10 requires Revenue Scotland to prepare and maintain a Charter setting out the standards of behaviour and values that govern the relationship between Revenue Scotland and taxpayers.

• Revenue Scotland must prepare a Charter covering standards of behaviour and values it will adhere to when dealing with taxpayers, their agents and other persons
• The Charter must also set out the standards of behaviour and values that Revenue Scotland expects taxpayers, their agents and other persons to follow when dealing with it
• Revenue Scotland must publish, periodically review and, where appropriate, revise the Charter, consulting with appropriate persons before publishing or making revisions
• The first Charter and any subsequent revised version must be laid before the Scottish Parliament