The following information is for individuals, creditors, trustees, money advisors, insolvency practitioners and professionals who want to know more about the bankruptcy process in Scotland, including all related guidance, publications and legislation.






The Bankruptcy Debtor’s Guide provides general information for people who owe money (debtors). 

The Bankruptcy Creditor’s Guide gives general information for people who are owed money (creditors).

The Debt Advice and Information Package is an official booklet that must be issued when an individual or creditor has begun debt legal proceedings. It contains important information about getting advice to help deal with debt.

The Debt and the Consequences Booklet provides important information to help deal with creditors and debt.

The bankruptcy Recall Guide gives general information on the process of applying for recall to the Accountant in Bankruptcy.

Each guide may also avalaible in alternative languagues. Please email AiB Facilities management to request a translation.

Bankruptcy Restriction publications

The Bankruptcy Restrictions Guide lays out general information about restrictions that can be imposed as a result of behaviour before or during bankruptcy.


Older publications

Information and guidance based on bankruptcies awarded in previous legislation that may still be relevant.

Publications from 1 April 2015 

Publications before 1 April 2015


This section provides a series of information that will assist professionals in managing bankruptcy cases, describing the processes and systems in place.

Bankruptcy guidance

AiB provides a series of guidance to better understand the legislative process and how it should be interpreted.

The Trustee Notes for Guidance details the general functions of AiB, trustees and commissioners in relation to their responsibilities in bankruptcy. Previous legislative versions of this guidance can be found in the notes for guidance section

The Common Financial Tool (CFT) section of the website provides guidance, legislation and analysis of the tool. 

User guides

A collection of guides to assist in the processing of bankruptcy cases.

Stakeholder Newsletter

Supervision Standard - Winter 2022


The Accountant in Bankruptcy produces a number of forms relating to the bankruptcy process and applications. This section provides the relevant forms for Trustees and Creditors, available to download.

Debtor forms

Creditors forms

Trustee forms


All current and previous legislation can also be found on the government legislation site.