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 — See all updates

Applies to Scotland

• Publication for England
• Publication for Northern Ireland
• Publication for Wales

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

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.