Under the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 (“the Rules”) statutory forms have been replaced with prescribed contents. However, Companies House has forms which must be used when sending information to them, see below.
The standard prescribed content of documents is included in Part 1 to the Rules while any specific content is in the individual rules for each insolvency process or the common parts. Part 1 of the Rules requires to be read in conjunction with any of the individual rules specifying content.
The Accountant in Bankruptcy has produced a suite of non-statutory forms for Receivership and Winding Up. These detail which section of the Insolvency Act or the Rules they relate to and to whom they should be sent. Explanatory notes to the symbols and letters appearing in the body of the form are provided in the margin.
While these non-statutory forms have been provided it remains each insolvency practitioner’s responsibility to ensure that any documents contain all relevant prescribed content.
Companies House has developed it's own forms which must be used when filing the required statutory information with the Registrar of Companies for Scotland, which can be found in the link below
The previous statutory forms prescribed by the Insolvency (Scotland) Rules 1986 have been retained on the AiB’s website and can be located here.
Memberships' Voluntary Winding Up
Creditors' Voluntary Winding Up
Winding up by the court
Creditors' and Liquidation Committees