Charter of Standards and Values

The Revenue Scotland and Tax Powers Act 2014 (RSTPA) sets out the legislative basis for some of the expectations about the relationship between the taxpayer and the tax authority and provides for a Charter of Standards and Values

Charter of Standards and Values

Revenue Scotland administers and collects Land and Buildings Transaction Tax and Scottish Landfill Tax. The funds raised are transferred to the Scottish Consolidated Fund to support public services for the benefit of Scottish citizens. The administration and collection of tax is carried out in accordance with legislation passed by the Scottish Parliament and the four founding principles underpinning the Scottish approach to tax:

  • certainty
  • convenience
  • efficiency
  • proportionality to the ability to pay.

To uphold the four principles, all organisations and individuals involved need to work together in good faith to ensure that the right amount of tax is paid. The Charter of Standards and Values sets out the behaviour expected from all organisations and individuals to achieve this. It applies equally to taxpayers, agents and representatives as it does to Revenue Scotland and partner organisations the Scottish Environment Protection Agency and Registers of Scotland when they are acting on behalf of Revenue Scotland.

Standards and Values

Revenue Scotland will:

  • Treat you as honest (unless there is reason to believe otherwise).
  • Bring to account those who act dishonestly and try to evade paying tax, and challenge those who seek to avoid paying tax.
  • Treat you courteously and with respect.
  • Recognise your right to confidentiality and keep your data secure.
  • Act with integrity and fairness, comply with relevant laws and regulations, and provide a prompt, accurate and professional service.
  • Use legislative powers reasonably, consistently and proportionately.
  • Provide you with guidance and support, helping you to comply with your obligations, pay the right amount of tax and claim reliefs to which you may be entitled.
  • Work with you to minimise your costs in dealing with Revenue Scotland, respond promptly and conclude matters as quickly as possible.
  • Respect your right to complain if you are unhappy with Revenue Scotland service, and your right to appeal if you disagree with a decision we have made on tax liability.
  • Respect your right to be represented by someone.

Taxpayers and their agents and representatives (paid or unpaid) will:

  • Be honest, co-operate fully and take reasonable care to ensure you provide all relevant information.
  • Accept the responsibility to understand your tax compliance duties and seek assistance where necessary.
  • Respect Revenue Scotland staff and treat them courteously.
  • Keep accurate records of all activities that may be taxable.
  • Make accurate returns and claims with care and on time, to the best of your ability, knowledge and belief.
  • Let Revenue Scotland know promptly if you think you have made a mistake.
  • Let Revenue Scotland know promptly if you might have difficulty making a payment.

All parties have the right to refer to this Charter in all tax dealings including correspondence, review and appeal, tribunal and court proceedings. If you feel that Revenue Scotland has fallen short of this Charter then you can make a complaint.

The Scottish Public Services Ombudsman

The Scottish Public Services Ombudsman (SPSO) is the final stage for complaints about public services in Scotland. This includes complaints about the Scottish Government, Non-Departmental Public Bodies, agencies and other government-sponsored organisations. If you remain dissatisfied with an organisation after the complaints process, you can ask the SPSO to look at your complaint.

The SPSO cannot normally look at complaints:

  • where you have not gone all the way through the complaints handling procedure of the relevant organisation
  • more than 12 months after you became aware of the matter you want to complain about, or
  • that have been or are being considered in court.

SPSO contact details:


4 Melville Street




Freepost EH641



Freephone: 0800 377 7330  



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