Under the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 (“the Rules”) statutory forms have been replaced with prescribed contents. However, Companies House has forms which must be used when sending information to them, see below.
The standard prescribed content of documents is included in Part 1 to the Rules while any specific content is in the individual rules for each insolvency process or the common parts. Part 1 of the Rules requires to be read in conjunction with any of the individual rules specifying content.
The Accountant in Bankruptcy has produced a suite of non-statutory forms for Receivership and Winding Up. These detail which section of the Insolvency Act or the Rules they relate to and to whom they should be sent. Explanatory notes to the symbols and letters appearing in the body of the form are provided in the margin.
While these non-statutory forms have been provided it remains each insolvency practitioner’s responsibility to ensure that any documents contain all relevant prescribed content.
Companies House has developed it's own forms which must be used when filing the required statutory information with the Registrar of Companies for Scotland, which can be found in the link below
Company House forms for insolvency (Scotland)
The previous statutory forms prescribed by the Insolvency (Scotland) Rules 1986 have been retained on the AiB’s website and can be located here.
Receivership
Members Voluntary Winding Up
Creditors Voluntary Winding Up
Winding Up by Court
Creditors' and Liquidation Committees
Miscellaneous
Receivership
SREC (Rules 2.2, 2.3) - Notice of appointment of receiver by the holder of a floating charge - RM01 (Scot) (CH)
SREC (Rule 2.4) - Notice of appointment of receiver by the court - RM01 (Scot) (CH)
SREC (Rule 2.5) - Notice to Company and Creditors of appointment of receiver
SREC (Rule 2.7) - Notice requiring statement of affairs
SREC (Rule 2.8) - Statement of affairs
SREC (Rule 2.9) - Statement of concurrence
SREC (Rule 2.13) - Notice of receiver's report - REC1 (Scot) (CH)
SREC (Rule 2.16) - Notice delivering summary of receipts and payments
SREC (Rule 2.17) - Notice receiver's intention to resign
SREC (Rule2.18) - Notice of death of receiver REC5 (Scot) (CH)
SREC (Rule 2.19) - Notice receiver's vacation of office - RM02 (Scot) (CH)
SREC (Section 62(6) - Notice of authorisation to dispose of secured property - REC3 (Scot) (CH)
Memberships' Voluntary Winding Up
SMVL (Section 89(3) - Notice of declaration of solvency
SMVL (Rule 3.1) - Statutory declaration of solvency
SMVL (Rule 3.5) - Notice to Accountant in Bankruptcy of Liquidator's Resignation
SMVL (Rule 3.6) - Notice of removal of the liquidator by a company meeting
SMVL (Rule 3.7) - Notice of removal of the liquidator by the Court
SMVL (Rule 3.8) - Notice of death of liquidator
SMVL (Rule 3.10) - Application by liquidator to accountant of court for release
SMVL (Rule 3.10) - Notice of release of liquidator by the accountant of court
SMVL (Rule 3.12) - Notice of final account prior to dissolution - LIQ13Scot) (CH)
SMVL (Section 201(4)) - Notice under section 201(4)) - LIQ04 (Scot) (CH)
SMVL (Section 112(3) - Notice of a court order sisting proceedings in a members voluntary liquidation - LIQ15 (Scot) (CH)
SMVL (Rule 7.7) - Notice of progress report
Creditors' Voluntary Winding Up
SCVL (Rules 4.2, 4.3,4.4) - Statement of Affairs
SCVL (Rule 4.5) - Statement of concurrence
SCVL (Rule 4.20) - Certificate of appointment of liquidator by creditors or company
SCVL (Rule 4.23) - Notice to Accountant in Bankruptcy of Liquidator’s Resignation
SCVL (Rule 4.24) - Certificate of removal of liquidator by the creditors
SCVL (Rule 4.24) - Notice of removal of liquidator by the creditors
SCVL (Rule 4.25) - Notice of removal of liquidator by the court
SCVL (Rule 4.26) - Notice of death of liquidator
SCVL Rule 4.29) - Application by liquidator to accountant of court for release
SCVL (Rule 4.29) - Notice of release of liquidator by the accountant of court
SCVL (Rule 4.30) - Notice of final account prior to dissolution - LIQ04 (Scot) (CH)
SCVL (Section 201(4)) - Notice under section 201(4)) - LIQ04 (Scot) (CH)
SCVL (Section 112(3) - Notice of a court order sisting proceedings in a Creditors Voluntary Liquidation - LIQ15 (Scot) (CH)
SCVL (Rule 7.7) - Notice of progress report
Winding up by the court
SWUC (Rule 5.3) - Statutory Demand for Payment of Debt
SWUC (Rules 5.5, 5.6) - Notice of appointment of provisional liquidator - WU02 (Scot) CH)
SWUC (Rule 5.10) - Notice of termination of appointment of provisional liquidator - WU03 (Scot) CH)
SWUC (Rule 5.12) - Notice requiring statement of affairs
SWUC (Rule 5.13) - Statement of affairs
SWUC (Rule 5.14) - Statement of concurrence
SWUC (Section 130) - Notice of winding up order - WU01 (Scot) CH)
SWUC (Rule 5.21) - Notice of appointment of interim liquidator
SWUC (Rule 5.23) - Certificate of appointment of liquidator by creditors or contributories
SWUC (Rule 5.23) - Notice of appointment of liquidator by creditors or contributories
SWUC (Rule 5.26) - Notice of appointment of liquidator by the court
SWUC (Rule 5.27) - Notice to court of liquidator’s resignation
SWUC (Rule 5.27) - Notice to accountant in bankruptcy of liquidator’s resignation
SWUC (Rule 5.28) - Certificate of removal of liquidator by the creditors
SWUC (Rule 5.28) - Notice of removal of liquidator by the creditors
SWUC (Rule 5.29) - Notice of removal of liquidator by the court
SWUC (Rule 5.30) - Notice of death of liquidator
SWUC (Rule 5.32) - Application by liquidator to accountant of court for release
SWUC (Rule 5.32) - Notice of release of liquidator by the accountant of court
SWUC (Rule 5.33) - Notice of final report - WU15 (Scot) CH)
SWUC (Sections 204(6) and 205(6)) - Notice under section 204(6) or 205(6) - WU17 (Scot) (CH)
SWUC (Section 204(4)) - Notice under section 204(4) - WU16 (Scot) (CH)
SWUC (Rule 7.8) - Notice of progress report
SWUC (Section 147(3)) - Notice of court’s order sisting proceedings in a winding up by the court - WU18 (Scot) (CH)
Creditors' and Liquidation Committees
SCOM (Rule 10.5) - Notice of establishment of creditors’ or liquidation committee
SCOM (Rule 10.7) - Notice of change of membership of creditors’ or liquidation committee
SCOM (Rule 10.29) - Notice of continuation of creditors’ committee in winding up by court following administration
Miscellaneous
Claim (Rule 7.16) - Statement of claim by creditor
SBLOCK (Rule 6.3) - Notice of appointment of liquidator following a block transfer order
SOPT (Rule 1.34) - Creditor's election to opt out
SOPT (Rule 1.34) - Creditor's election to opt out - revocation
SPP (Section 176A) - Notice in respect of order under section 176A
Form 600 - Notice of appointment of liquidator voluntary winding up (members or creditors)