Tax Collection and Management (Wales) Act 2016 section 26

Charter of standards and values

Section 26 requires the Welsh Revenue Authority (WRA) to prepare and publish a charter setting out the standards and values governing the relationship between WRA and Welsh taxpayers.

• WRA must prepare and publish a charter covering its own standards of service, behaviour and values when dealing with taxpayers, their agents and others
• The charter must also set out the standards of behaviour and values WRA expects from taxpayers, their agents and others when dealing with it
• The charter must be reviewed at least once every five years, revised when appropriate, and any revised version must be published
• Before publishing the charter or any revision, WRA must consult appropriate persons and lay the document before the Senedd (then the National Assembly for Wales)