Liquidation and insolvency: companies in Scotland

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



This publication summarises some of the rules that apply to corporate voluntary arrangements, moratoria, administrations, receivers, voluntary liquidations, compulsory liquidations and EC regulations.

Published 1 February 2014
Last updated 3 January 2018 + show all updates
  1. Latest guidance v3.12 published.
  2. Guidance updated v3.11
  3. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
  4. New version of the booklet uploaded.
  5. First published.