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

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.


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 IRT 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. 

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