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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 S - Minimum standards for suspected offence report

The following standards have been produced and provided by Police Scotland and must be considered prior to submission of a suspected offence report to the Accountant.

  • police involvement should be seen as the very last option as practitioners should be encouraging the debtor to comply
  • only if serious offences are discovered (disposal of assets, absconded, fraud etc.) should a formal enquiry be sent to the police giving details of all enquiries carried out to date (a diary as such)
  • use any civil course of action that could assist
  • ensure that the debtors are aware of their obligations to contact the trustee and they acknowledge their understanding and the consequences of failure to comply
  • record full contact details including that of Next of Kin or a relative to ensure proper communication channels are maintained
  • personal service of documents on the debtor as mandatory
  • if no contact available - enquiry with neighbours/relatives/employment etc. to be recorded as part of a log (to show what attempts and enquiry has been made). All action should be considered with regard to compliance with the Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA)
  • consider standard database checks to be carried out to trace/identify the debtor (Experian, Equifax, voters roll, local authority etc)
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