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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.


17.6 Fees payable to the Accountant

The fees payable to the Accountant in relation to the exercise of any of their functions under the Act are prescribed by Scottish ministers within the The Fees Order.

The Accountant cannot waive any fee payable under Part 2 of The Fees Order.

Fees can be recovered from the bankruptcy estate by the trustee. However, in certain occurrences the trustee will require to satisfy AiB, or a sheriff, that the fee was incurred in circumstances out with their control and produce an order confirming they can be recovered from the estate.

It should be noted fees payable to AiB require to be paid whether or not monies are ingathered to the estate.

Fees are payable are in respect of the following functions:

  • supervision of a bankruptcy
  • for considering and issuing a determination in an appeal against a determination of commissioners of the outlays and remuneration of a trustee
  • for issuing a determination fixing the outlays and remuneration of an interim trustee or trustee
  • for attending a meeting of creditors
  • for calling a meeting of creditors
  • for attending an examination of a debtor
  • lodging an unclaimed dividend
  • for uplifting an unclaimed dividend
  • for receiving a report of proceedings at the statutory meeting
  • for appointing a replacement trustee following resignation and no new trustee is elected
  • for considering and making an order in relation to an application for removal of a trustee
  • for considering and making a declaration and order that the office of trustee is vacant
  • for making a determination or appointment for the replacement of a trustee acting in more than one sequestration
  • for appointing a trustee after discharge when newly identified estate is discovered
  • for giving a direction following an application by a trustee
  • for issuing an order curing defects following an application
  • for determination of an application for recall
  • for considering and making an order for the conversion of a trust deed to bankruptcy
  • for an application to court or the Accountant in Bankruptcy for a bankruptcy restrictions order
  • for registering a court order appointing a replacement trustee
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