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.
SREC (Rule 2.4) - Notice of appointment of receiver by the court - RM01 (Scot) (CH)
SREC (Rule 2.13) - Notice of receiver's report - REC1 (Scot) (CH)
SREC (Rule2.18) - Notice of death of receiver REC5 (Scot) (CH)
SREC (Rule 2.19) - Notice receiver's vacation of office - RM02 (Scot) (CH)
SREC (Section 62(6) - Notice of authorisation to dispose of secured property - REC3 (Scot) (CH)
Memberships' Voluntary Winding Up
SMVL (Rule 3.12) - Notice of final account prior to dissolution - LIQ13Scot) (CH)
SMVL (Section 201(4)) - Notice under section 201(4)) - LIQ04 (Scot) (CH)
Creditors' Voluntary Winding Up
SCVL (Rule 4.30) - Notice of final account prior to dissolution - LIQ04 (Scot) (CH)
SCVL (Section 201(4)) - Notice under section 201(4)) - LIQ04 (Scot) (CH)
Winding up by the court
SWUC (Rules 5.5, 5.6) - Notice of appointment of provisional liquidator - WU02 (Scot) CH)
SWUC (Section 130) - Notice of winding up order - WU01 (Scot) CH)
SWUC (Rule 5.33) - Notice of final report - WU15 (Scot) CH)
SWUC (Sections 204(6) and 205(6)) - Notice under section 204(6) or 205(6) - WU17 (Scot) (CH)
SWUC (Section 204(4)) - Notice under section 204(4) - WU16 (Scot) (CH)
Creditors' and Liquidation Committees