The Scottish Government Education Directorate issued revised Statutory Guidance on home education on 10 January 2008 which sets out the respective roles and responsibilities of parents, children and education authorities.

You can read the Guidance online here:
http://www.scotland.gov.uk/Publications/2007/12/17133313/0

Also available to download here:
http://www.scotland.gov.uk/Publications/2007/12/17133313/11