Guidance

Liquidation and insolvency: companies in Scotland

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

• From: Companies House
• Published: 1 February 2014
• Last updated: 10 March 2022
  Show all updates

  1. 10 March 2022

     Reordered guidance and created a new section for 'moratorium'.

  2. 30 April 2021

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

  3. 31 December 2020

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

  4. 2 July 2019

     Guidance updated and converted to HTML.

  5. 6 April 2019

     Guidance updated for the Scotland Insolvency Rules 2018.

  6. 3 January 2018

     Latest guidance v3.12 published.

  7. 23 June 2017

     Guidance updated v3.11

  8. 30 June 2016

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

  9. 1 October 2015

     New version of the booklet uploaded.

  10. 1 February 2014

      First published.

Applies to Scotland

• Publication for England and Wales
• Publication for Northern Ireland

Documents

Liquidation and insolvency: companies registered in Scotland

HTML

Details

This guidance covers some of the rules that apply to:

• moratoria
• corporate voluntary arrangements
• administrations
• receivers
• voluntary liquidations
• compulsory liquidations