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

Charter of Standards and Values

Revenue Scotland collects devolved taxes which fund public services for the benefit of all Scottish citizens. We do so in accordance with the law as laid down by the Scottish Parliament and the four principles that the Scottish approach to tax is founded on:

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

To do so fairly, consistently and in line with the four principles above, all involved need to work together in good faith to ensure that the right amount of tax is paid.

This Charter of Standards and Values sets out the behaviour we should expect from each other. It applies equally to you (taxpayers, agents and representatives), as it does to us (Revenue Scotland and staff of the Scottish Environment Protection Agency and Registers of Scotland when they are acting on behalf of Revenue Scotland). This Charter does not apply to taxpayers in Scotland in their dealings with Her Majesty’s Revenue and Customs (HMRC). “Your Charter” applies in relation to all dealings with HMRC, including the Scottish Rate of Income Tax.

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 our powers reasonably, consistently and proportionately.
  • Provide you with guidance and support, helping to make it easy for 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 us, respond promptly and conclude matters as quickly as possible.
  • Respect your right to complain if you are unhappy with our 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 our 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 us know promptly if you think you have made a mistake.
  • Let us 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 its 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 organisation’s complaints handling procedure
  • 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.

The SPSO’s contact details are:


4 Melville Street




Freepost EH641



Freephone: 0800 377 7330  



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