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Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.


16.10 Variation or revocation of a BRO

A BRO can be revoked upon recall of a bankruptcy (see section 2.7).

A debtor may also apply for their BRO to be varied or revoked.

Applications must be made to:

16.10.1 Application to the Accountant

This role is carried out by AST on behalf of the Accountant.

AST will:

  • notify the trustee and all known creditors of the application
  • inform the above they may make representations in writing within 21 days of the

AST may make any necessary enquiries of the applicant, or any person making representation. Any request will be made in writing and specify the time period under which the information, evidence or documentation must be provided.

AST may, if satisfied there is a good reason, require any person making an application, or making representations:

  • to provide any document or information as may be reasonably required
  • to attend a hearing at such time and place as may be specified for the purposes of giving evidence

16.10.2 Actions of the Accountant

Following the expiry of the 21 day period and before the expiry of 28 days the Accountant will:

  • consider the reasons and evidence that supported the original BRO decision
  • any reasons presented by the debtor in their application
  • take into account any representations received
  • make a decision to:
    • confirm the period of the BRO
    • vary the period of the BRO
    • revoke the BRO.

AST will notify all parties of the decision and if appropriate, make the relevant entry on the Register of Insolvencies. 

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