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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

2.2 Recording of an award by the Accountant

When an award is made by the sheriff, or the Accountant, the details are recorded on the Register of Insolvencies (ROI). See Appendix A for the information shown.

This role is undertaken by the Initial Applications team on behalf of the Accountant.

Section 200(8) of the Act makes provision for AiB to not include information in the ROI if, in the opinion of AiB, inclusion of the information would be likely to jeopardise the safety or welfare of an individual.

AiB has published guidance for trustees and money adviser on the process and criteria AiB will apply when asked to consider excluding information about an individual from the ROI. 

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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