The Act Charter of standards and values Section 10 – Charter of standards and values
19.This section provides that Revenue Scotland must prepare and publish a Charter (including laying it before the Scottish Parliament) setting out the standards of behaviour and values its members and staff are expected to adhere to when dealing with taxpayers, their agents and other persons; and the standards of behaviour and values it expects such persons themselves to adhere to when dealing with Revenue Scotland. Revenue Scotland must consult on the Charter and review and revise it as and when it considers it appropriate to do so.