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Corporate insolvency

AiB cannot be held responsible for the contents of any pages or forms referenced by an external link or provided for guidance purposes

Corporate insolvency main content

AiB operates on behalf of the Scottish Government which is responsible for certain aspects of corporate insolvency of Scottish registered companies.

Liquidation (winding up) and receivership

AiB develops policy and legislative changes for devolved elements of liquidations together with receivership.

It is responsible for recording statutory information on liquidations and receiverships of Scottish businesses on the Register of Insolvencies.

Liquidation and receivership forms

Under the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018, statutory forms were replaced with prescribed contents.

AiB has a suite of non-statutory forms for liquidations and receiverships. Copies of individual forms can be provided on request by emailing the Insolvency Registrations team.

These forms are for guidance purposes only and it remains each insolvency practitioner’s responsibility to ensure that any documents submitted contain all relevant prescribed content.

Companies House has their own standard forms which must be used when sending information to them. These forms can be found on the GOV.UK website.

Guidance and resources

Guidance on the actions to wind up (liquidate) companies or to help avoid liquidation in Scotland can be found on the website.

UK Government

The UK Government through the UK Insolvency Service is responsible for policy and legislative changes for reserved elements of corporate insolvency. This includes administration, company voluntary arrangements and certain aspects of winding up.

Guidance on business debt and closing down a business including insolvency processes can be found on the GOV.UK website.


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