Liquidation and insolvency: companies in Scotland

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



This guidance covers some of the rules that apply to:

  • corporate voluntary arrangements
  • moratoria
  • administrations
  • receivers
  • voluntary liquidations
  • compulsory liquidations
  • EC regulations
Published 1 February 2014
Last updated 2 July 2019 + show all updates
  1. Guidance updated and converted to HTML.

  2. Guidance updated for the Scotland Insolvency Rules 2018.

  3. Latest guidance v3.12 published.

  4. Guidance updated v3.11

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

  6. New version of the booklet uploaded.

  7. First published.