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Accountant in Bankruptcy
Publication - Notes for Guidance

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

First published
1 November 2021
Last updated
2 October 2025 - see all updates
Topic
Bankruptcy

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.

Supporting documents

2.1 Recording a notice with Registers Of Scotland

It is the responsibility of the sheriff court, or AiB, to notify the Keeper of the Register of Inhibitions and Adjudications for recording in that register.

2.1.1 Award by a sheriff

On the sheriff granting warrant upon the presentation of a petition the sheriff clerk must send a certified copy of the Warrant To Cite to the Keeper. A check should be made of the Register of Inhibitions and Adjudications to ensure the order has been registered. If required the trustee should contact the relevant court to request the paperwork is sent for registration immediately.

2.1.2 Award by the Accountant

On awarding bankruptcy on a debtor application the Accountant must send a certified copy of the determination of the application to the Keeper. This role is undertaken by the Bankruptcy Applications and Decisions (BAD) team on behalf of the Accountant. A check of the inhibition tab of the case on BASYS should be made to ensure the order has been registered. If required the trustee should contact the BAD team to request the paperwork is sent for registration immediately.

First published
Monday, 1 November 2021
Last updated
Thursday, 2 October 2025 -
All updates

  1. Update to section 14.3 including the addition of the S147A proforma

  2. Amendment to 8.7.2 Quashing a DCO – review and appeal section

  3. Update to section 14.3 and 14.4

  4. Downloadable word version of the Notes for Guidance to cover the June amendments have been added.

  5. update to section 14.3.

  6. Changes to the following sections: 1.4 1.6 2.5 2.6 5.2 5.6 8.3 8.4 8.6 8.7 8.8 10.3 12.7 12.8 13 13.2 13.6 – 13.17 14 -14.8 16 16.5 18.3

  7. Changes to AiB team names. Sections 12.2.1, 12.3, 12.5, 13.10, 13.13.1, 13.14 amended. Section 13.12.10 added

  8. Supporting document added to website

  9. Published on website

  10. Amended sections 2.2, 12.7.2, 12.8.2, 13.6, 13.9, 13.12, 13.13, 13.14, 16.5, 18.5.1

  11. Published

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