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

This role is undertaken by the Insolvency Registrations Team (IRT) on behalf of the Accountant.

IRT must make an DCO on a Form 17 of The Regulations at the same time as awarding bankruptcy and will notify:

• the debtor
• the trustee
• any third person who has been ordered to make the payments for the debtor i.e. an employer

When IRT has made a DCO the trustee is not required to re-assess the debtors income and expenditure using the CFT unless there are significant changes to the debtor’s circumstances, or a Current State of Affairs has been completed (see section 8.6).