AiB - COVID-19 - Business Continuity

In light of the on-going coronavirus (COVID-19) pandemic, we have implemented measures to ensure business continuity for us and our stakeholders.

As the situation evolves, we will continue to update this page with on-going information including any changes to the service we provide and wider sector changes as a result of the outbreak.

Please follow us at @AiB_updates on Twitter.  

AiB contact information

Press and ministerial releases

Guidance/Legislation update

Production and publication of Scottish insolvency and Dilligence Statistics

AiB contact information

Due to current coronavirus guidance, the Accountant in Bankruptcy’s office remains closed until further notice. However, we are continuing to deliver our full range of services while staff continue to work from home.

Please visit our Contacting AiB section where you will find relevant telephone numbers and email addresses for our operational teams.

Please be aware that our staff are working within their home and there may be some background noise during the call. We apologies for the inconvenience that this may cause.

Alternatively, you can continue to contact us via e-mail or our shared systems.

Press and ministerial releases

21 March 2020 - Scottish Government press release - Supporting those affected by debt 

7 April 2020 - AiB news release on Coronavirus (Scotland) Act

11 May 2020 - AiB news release - Coronavirus (Scotland) (No.2) Bill

21 May 2020 - AiB news release - Coronavirus (Scotland) (No.2) Bill - Update


Emergency Legislation
Changes in Moratorium

As a result of the Coronavirus (Scotland) Bill, the moratorium process has changed for a limited period of time.

Key changes include the period of relief now lasting for 6 months and the restriction of one per year being lifted.

For further details see the recently published:

Debt Arrangement Scheme

DAS client



Debtor Application Pack - Coronavirus (Scotland) (No2) Act 2020

Debtor Application - Entity Application Pack - Coronavirus (Scotland) (No2) Act 2020


Debtor's Guide - updated as per The Coronavirus (Scotland) (No.2) Act

Debtors guide - Covid - Large print

Creditor's Guide - updated as per The Coronavirus (Scotland) (No.2) Act

Debt Advice Information Package

Debt Advice Information Package - Chinese version

Debt and the Consequences - update as per The Coronavirus (Scotland) (No.2) Act

Debt and the Consequesnces - Covid - Large print

Modified procedures for the bankruptcy application process - reduced evidence requirement 

BASYS - External Release Notes - Sprint 73.2, 73.3 & 73.4 - Coronavirus (Scotland) (No.2) Bill

Corporate insolvency cases

As a temporary measure AiB can accept forms by email for corporate insolvency cases. These should be sent to Please note that there may be a delay in the information appearing on the Register of Insolvencies.

All trustees

Dear Trustee - COVID - 19 Contingency Measures

Dear Trustee - Coronavirus (Scotland) Bill

Dear Trustee - Coronavirus (Scotland) (No.2) Act 2020 

PTD trustees

Dear Trustee - COVID-19 expanded PTD Contingency Measures


Production and publication of Scottish insolvency and Diligence Statistics

The production and publication of the following Scottish Insolvency Statistics and Scottish Diligence Statistics reports will be temporarily suspended until further notice: 

a) Scottish Insolvency Statistics: January to March 2020 (2019-20 Quarter 4)
Original publication date: 22 April 2020

b) Scottish Insolvency Statistics: April to May 2020 (2020-21 Quarter 1)
Original publication date: 22 July 2020

c) Scottish Diligence Statistics 2019-20
Original publication date: July 2020 (Exact date was not announced).

This action is necessary due to an urgent shift of resource to help manage immediate issues arising from the COVID-19 outbreak.

We will continue to produce regular statistics and will make these available when produced. However, please note that these are not official statistics, and therefore should only be used as a guide.

If you require further information about the statistics, please contact Ken.O'