Liquidation and insolvency: companies in Scotland

A guide to liquidation and other insolvency procedures for companies registered in Scotland.

Applies to Scotland



This guidance covers some of the rules that apply to:

  • moratoria
  • corporate voluntary arrangements
  • administrations
  • receivers
  • voluntary liquidations
  • compulsory liquidations
Published 1 February 2014
Last updated 10 March 2022 + show all updates
  1. Reordered guidance and created a new section for 'moratorium'.

  2. Information added about the new filing requirements on the disposal of assets in administration.

  3. Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.

  4. Guidance updated and converted to HTML.

  5. Guidance updated for the Scotland Insolvency Rules 2018.

  6. Latest guidance v3.12 published.

  7. Guidance updated v3.11

  8. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

  9. New version of the booklet uploaded.

  10. First published.