Exercise of functions
16AF1Charter of standards and values
1
The Commissioners must prepare a Charter.
2
The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions.
3
The Commissioners must—
a
regularly review the Charter, and
b
publish revisions, or revised versions, of it when they consider it appropriate to do so.
4
The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty's Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.