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Accountant in Bankruptcy
Publication - Notes for Guidance

Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

First published
1 November 2021
Last updated
13 November 2025 - see all updates
Topic
Bankruptcy

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.

Downloadable version

19.1 The office of commissioner

A commissioner performs their functions at no cost to the estate and not even out of pocket expenses incurred can be recovered.

Attention is specially drawn to the fact when a commissioner also acts as solicitor for the trustee they are not entitled to charge a fee for such legal services. They are entitled to recover their legal outlays only. It was decided in the case of Geddes’ Trustee [6 April 1985 (n.r.)] that all of the professional charges of the solicitor during the period when they also acted as commissioner were disallowed.

The Accountant acts upon this court decision and will hold the trustee personally liable to make good to the estate a sum equal to the amount of fees paid to any such commissioner.

This rule is also applied when the commissioner’s firm or any partner thereof acts as solicitor to the trustee.

First published
Monday, 1 November 2021
Last updated
Thursday, 13 November 2025 -
All updates

  1. update to team contact details following delivery branch restructure.

  2. update to section 12.4.1 in relation to council tax.

  3. update to the discharge of debtor - actions of the trustee section.

  4. Update to section 14.3 including the addition of the S147A proforma

  5. Amendment to 8.7.2 Quashing a DCO – review and appeal section

  6. Update to section 14.3 and 14.4

  7. Downloadable word version of the Notes for Guidance to cover the June amendments have been added.

  8. update to section 14.3.

  9. Changes to the following sections: 1.4 1.6 2.5 2.6 5.2 5.6 8.3 8.4 8.6 8.7 8.8 10.3 12.7 12.8 13 13.2 13.6 – 13.17 14 -14.8 16 16.5 18.3

  10. Changes to AiB team names. Sections 12.2.1, 12.3, 12.5, 13.10, 13.13.1, 13.14 amended. Section 13.12.10 added

  11. Supporting document added to website

  12. Published on website

  13. Amended sections 2.2, 12.7.2, 12.8.2, 13.6, 13.9, 13.12, 13.13, 13.14, 16.5, 18.5.1

  14. Published

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