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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
10 February 2026 - 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

8.2 Debtor application

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

The team 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 the team 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).

First published
Monday, 1 November 2021
Last updated
Tuesday, 10 February 2026 -
All updates

  1. Update to section 7.3 - amendment of act

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

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

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

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

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

  7. Update to section 14.3 and 14.4

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

  9. update to section 14.3.

  10. 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

  11. 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

  12. Supporting document added to website

  13. Published on website

  14. 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

  15. Published

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