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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.


Appendix B - List of documents to be sent to AiB by the trustee

  1. A copy of the debtor’s statement of assets and liabilities
  2. A copy of the inventory and valuation of the debtor’s estate (Section 108(1)(c)) of the Act
  3. A copy of the notification to creditors about the statutory meeting
  4. A copy of the signed minutes of the statutory meeting of creditors and any other meeting of creditors
  5. If appropriate, a copy of his intimation to the creditors of his intention to apply for a certificate of discharge inter alia including therein intimation of the right to make representations
  6. Discharge of a trustee is appropriate only in cases when there is an elected trustee and it is not a statutory requirement. An interim trustee in such circumstances does not have to apply for discharge and in cases when the interim trustee himself becomes the elected trustee it is not anticipated that he will do so since his ultimate discharge as trustee will cover the period of interim trusteeship—see section 148(7)
  7. If appropriate, a copy of the revised statement of the debtor’s affairs
  8. A copy of an amended Debtor Contribution Order (DCO)
  9. A copy of accounts and claim for remuneration
  10. If a replacement trustee is elected by the creditors, a copy of minutes of the meeting of creditors and the Court Order appointing the replacement trustee
  11. If a replacement trustee is elected by the creditors, a copy of the circular (or notification) to the debtor and the creditors intimating the amount of outlays and remuneration payable to the original trustee, together with a signed certificate of posting relative thereto
  12. If appropriate, a copy of the record of the private or public examination of the debtor or other relevant person (section 123(4) and (5) of the Act)
  13. If appropriate, a copy of the intimation sent to the debtor advising him of the private examination of a third party and of the day, date, time and place of such private examination, together with a signed certificate of posting thereof (section 121(2)(b) of the Act)
  14. If appropriate, copy of the intimation sent to every known creditor (and debtor if appropriate) advising of the public examination together with a signed certificate of posting thereof (section 119(6) of the Act)
  15. In cases when there are no commissioners and the trustee’s Accounts are to be audited by, and his scheme of division approved by, The Accountant, the creditors’ claims and ground of debt together with the trustee’s adjudications thereon
  16. When commissioners are acting a copy of the trustee’s accounts; claim for remuneration; and scheme of division of the funds; all as submitted to the commissioners (section 132(1) and (2) of the Act)
  17. When there are no commissioners, the trustee’s accounts for audit; his claim for remuneration for determination; and his scheme for division for approval, all by The Accountant in terms of section 132 of the Act
  18. A copy of the circular (or notification) to the debtor and the creditors indicating the remuneration fixed to the trustee, together with a signed certificate of posting relative thereto
  19. On conclusion of the trustee’s administration, the Sederunt Book; a copy of the audited final account; and consignation receipt(s) for unclaimed dividends (section 148(1)(b) of the Act)
  20. A copy of the circular (or notification) sent by the trustee to the debtor and the creditors intimating their application for a certificate of discharge, together with a signed certificate of posting relative thereto
  21. When there are no commissioners, all legal business accounts against the sequestrated estate, for perusal and onward transmission to the Auditor of Court for taxation, all prior to settlement of said legal business accounts.

This list is not exhaustive.

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