Revenue Scotland and Tax Powers Act 2014 section 11

Corporate plan

Section 11 requires Revenue Scotland to prepare a corporate plan before each planning period and submit it to Scottish Ministers for approval.

• Revenue Scotland must prepare and submit a corporate plan to Scottish Ministers for approval before each planning period begins.
• The plan must set out main objectives, measurable outcomes, and planned activities for the period.
• Once approved (with any agreed modifications), the plan must be published and laid before the Scottish Parliament.
• Revenue Scotland may review and revise the plan during the planning period, subject to the same approval and publication requirements.