The following information is for use by trustees who act in bankruptcies and debtors who want to know more about the process. All related guidance, including publications and legislation required for bankruptcy, are listed below.
During COVID-19, See our business contingency section which has updated legislation, application forms and guidance specifically for use during the pandemic.
The following guidance is for use by debtors, creditors, money advisers, trustees and insolvency practitioners.
- Guidance To Trustees On The Accounts Process
- Guidance To Trustees On The Accounts Process from 1 April 2015 - 29 November 2016
- The Common Financial Tool (CFT) user guidance (revised 2019)
- BASYS Manual
- Debtor Application Guidance for BASYS
- BASYS User Guide - Trustee Accounts
- BASYS User Guide - Adjudication and Supervision
- BASYS User Guide - Bankruptcy Restrictions Team
- BASYS Frequently Asked Questions
- BASYS Appendix L submissions guidance
- The Common Financial Tool (CFT) - guidance, legislation and analysis
- Notes for Guidance for Trustee (effective from 30 November 2016)
The Accountant in Bankruptcy publishes a number of booklets containing information relating to debtors, creditors and the subject of bankruptcy. This section provides the information and guidance on bankruptcies awarded from 30 November 2016.
- Debtor’s Guide
- Creditor’s Guide
- Bankruptcy Restrictions Guide
- Bankruptcy Recall Guide
This section contains the relevant Acts and Regulations that apply on or after 30 November 2016. Please use the links provided for details of the main changes to bankruptcy.
- Act of Sederunt (Rules of the court of Session, Sheriff Appeal Court Rules and Sheriff Court Rules Amendment (Bankruptcy (Scotland) Act 2016) 21016
- Legislation (between 1 April 2015 and 29 November 2016)
- Legislation (between 1 April 2008 and 31 March 2015)
- Legislation (before 1 April 2008)