Annexes Listed Above Should Be Used by Agents for Copying Purposes, As Supplies Are Not

PART 8-12

ANNEXES TO AGENCY CONTRACT

Microsoft Word Documents

If a subject is not listed below, please check the list of Appendices to the Notes for Guidance of Trustees

Letter to debtor - (creditor’s petition) ANNEX B1 Letter to debtor - (debtor’s petition) ANNEX B2 Circular to creditors and the debtor about the Accountant’s determination of her fees and outlays ANNEX C1 Circular to creditors and the debtor about the Accountant’s late determination of her fees and outlays ANNEX C2 Agents 6 monthly review form Appendix J2A Circular to creditors and the debtor about the Accountant’s determination of fees and outlays and her discharge ANNEX C4 Circular to creditors intimating sequestration and inviting claims ANNEX D Circular to creditors, advising of intention not to call a statutory meeting of creditors ANNEX D1 Circular to creditors, containing formal notice of a statutory meeting of creditors ANNEX D2 Circular to creditors about extension of time for a statutory meeting ANNEX D3 Circular to creditors of intention not to call a statutory meeting ANNEX D4 Circular to creditors about notice of a statutory meeting ANNEX D5 Circular to creditors about petition for recall on grounds other than section 17(1)(a) (petitioning creditor) ANNEX E Circular to creditors about petition for recall on grounds other than section 17(1)(a) (debtor petition) ANNEX E1 Intimation to creditor to cease wage arrestment ANNEX F Intimation to debtor’s employer to cease wage arrestment ANNEX F1 Covering letter about application for the recall of a conjoined earnings arrestment. ANNEX F2 Application for recall of conjoined arrestment order. ANNEX F3 Statement of agent’s transactions. ANNEX G Scheme of Division for Agency cases ANNEX G2 Remittance form for monies ingathered. ANNEX H Cover form for invoices for payment ANNEX I Letter to debtor about current status review. ANNEX J Letter to debtor about final current status review. ANNEX J1

1 Current status report form ANNEX J2 Statement of time/claim for fees and reimbursement ANNEX K1 Claim for travel expenses ANNEX K2 Request for approval to undertake work under Duty 10.1, Second Schedule ANNEX K3 Letter to secured creditors ANNEX L Report of unrealised assets ANNEX O Note for Court Order under section 64 of the Act. ANNEX R1 Form of Section 63 application for late determination of fees and outlays. ANNEX R2 Debtors Guide – Please refer to AiB website for publication Creditors Guide – Please refer to AiB website for publication Bankruptcy Restrictions Guide – Please refer to AiB website for publication Trust Deed Guide – Please refer to AiB website for publication Legal Agent Appointment Template LAT

Annexes listed above should be used by agents for copying purposes, as supplies are not available from the Office of the Accountant in Bankruptcy.

2 ANNEX B1

INTIMATION TO DEBTOR OF SEQUESTRATION FOLLOWING A CREDITOR’S PETITION

[Insert debtor’s name & address] Our Ref:

Date:

Dear

Your sequestration

This letter is to advise you that on [date of sequestration] following a petition by [name of petitioning creditor] the sheriff at [sheriff court] declared you bankrupt and sequestrated your estate.

The court appointed the Accountant in Bankruptcy to be your trustee and the Accountant has appointed me to administer the sequestration in her name.

You are required by law to provide me with a statement of your assets and liabilities using the enclosed form. You must return the form properly completed within 7 days of the date of this letter. I am obliged to point out to you that failure to complete the form fully and truthfully or to return it within 7 days are criminal offences for which you could be prosecuted and fined or imprisoned.

A Debtors Guide which explains the sequestration process and your rights and how to fill in the Statement of Assets and Liabilities is available on the AiB website at www.aib.gov.uk but if you have any difficulty you should telephone the Accountant in Bankruptcy’s Helpline.

I, or a member of my staff, will contact you soon to arrange an interview* / I shall call at your home* or place of business* / You are required to attend this office for an interview* on [date] at [time] in order to verify your statement of assets and liabilities and to obtain further information I may require. We will also take the opportunity at that meeting to explain to you your rights and obligations etc as an undischarged debtor and to answer any questions you may have.

Overleaf:

Until then please note that:

3 1 It is a criminal offence for you to incur credit in excess of £500 without informing the provider that your estate has been sequestrated and that you are an undischarged debtor

2 you are not allowed to form a limited company or be involved in the day to day management of a company without the authority of the court

3 you are also debarred from serving on certain public bodies, eg Parliament, local authorities, school boards.

Finally, would you please send any correspondence regarding your sequestration to me at the above address and not to the Accountant in Bankruptcy.

Yours sincerely

for the Accountant in Bankruptcy.

4 ANNEX B2

INTIMATION TO DEBTOR OF SEQUESTRATION FOLLOWING A DEBTOR’S APPLICATION

[Debtor’s name & address] Our Ref:

Date:

Dear

Your sequestration

This letter is to advise you that on [date of sequestration] the Accountant in Bankruptcy granted your application, declared you bankrupt and sequestrated your estate.

The Accountant in Bankruptcy was appointed to be your trustee and the Accountant has appointed me to administer the sequestration in her name.

I, or a member of my staff, will contact you soon to arrange an interview* / I shall call at your home* or place of business* / You are required to attend this office for an interview* on [date] at [time] to verify your statement of assets and liabilities and to obtain further information I may require. We will also take the opportunity at that meeting to explain to you your rights and obligations etc as an undischarged debtor and to answer any questions you may have. In the meantime you may find the Debtors Guide, available on the AiB website at www.aib.gov.uk provides an explanation of any enquiries you may have.

Provided you co-operate fully with your trustee, you may expect to be automatically discharged from bankruptcy on [date of discharge], should you fail to co-operate, the trustee may apply for a deferral of your discharge and/or a Bankruptcy Restriction Order (see enclosed booklet AB***.

Until then please note that:

1 It is a criminal offence for you to incur credit in excess of £500 without informing the provider that your estate has been sequestrated and that you are an undischarged debtor;

2 you are not allowed to form a limited company or be involved in the day to day management of a company without the authority of the court; and

3 you are also debarred from serving on certain public bodies, eg Parliament, local authorities, school boards.

Overleaf:

5 Finally, would you please send any correspondence regarding your sequestration to me at the above address and not to the Accountant in Bankruptcy.

Yours sincerely

for the Accountant in Bankruptcy.

6 ANNEX C1

CIRCULAR TO CREDITORS AND THE DEBTOR ON THE ACCOUNTANT’S DETERMINATION OF FEES & OUTLAYS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The Accountant in Bankruptcy, trustee in this sequestration, has prepared an account of her transactions with the debtor’s estate for the period [dates of accounting period]. The Accountant has also issued a formal determination of the fees and outlays due to her office in respect of the expenses incurred by her during the period covered by the account. Where funds are available, these together with statutory fees will be taken from the sequestrated estate. I enclose a copy for your information. Please note that this is not a demand for money.

If you consider the amount of fees and outlays claimed by the Accountant to be excessive in relation to the work done by her or on her behalf, you do have the right to appeal to the sheriff against the determination. However, your appeal may be rejected if you can not satisfy the sheriff that you will gain financially from the outcome of the appeal. Any such appeal would be to the sheriff at [sheriff court district] and must be lodged with the sheriff clerk by [last date for appeal] at the latest.

If you do not wish to appeal nor examine the account you need take no action.

Yours faithfully

for the Accountant in Bankruptcy

Encs

* Delete if inappropriate

7 ANNEX C2

CIRCULAR TO CREDITORS AND THE DEBTOR ABOUT THE ACCOUNTANT’S LATE DETERMINATION OF FEES & OUTLAYS

[Name & Address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The Accountant in Bankruptcy, trustee in this sequestration, has prepared an account of her transactions with the debtor’s estate for the period [date of accounting period]. The Accountant has also issued a formal determination of the fees and outlays due to her office in respect of the expenses incurred by her during the period covered by the account. Where funds are available, these together with statutory fees will be taken from the sequestrated estate. I enclose a copy for your information. Please note that this is not a demand for money.

If you consider the amount of fees and outlays claimed by the Accountant to be excessive in relation to the work done, you have the right to appeal to the sheriff against the determination. However, your appeal may be rejected if you can not satisfy the sheriff that you will gain financially from the outcome of the appeal.

Normally such an appeal must be made within 8 weeks of the end of the accounting period. In this case that date has already passed. However, if you do wish to lodge an appeal please let me know immediately so that I can obtain the necessary authority from the sheriff to allow a late appeal.

If you do not wish to appeal, or examine the account, you need take no further action.

Yours faithfully

for the Accountant in Bankruptcy

Encs

Appendix J2A

Agent’s Six Monthly Review Form

Case Name AiB Ref No: Agent’s Ref No:

Period to

I of as agent acting on behalf of the Trustee confirm the following information is correct at the time of submission.

I wish to claim my basic fee of (1st 6 monthly review only)

Please do not show this amount on your annex K1 when submitting the first account.

Please ensure all statutory documents have been sent to the AiB prior to submission of this review sheet, if they have not yet been submitted please provide reasons why;

Please provide details of your proposals on the following administrative matters including completed and proposed actions, see attached guidance for completion;

Heritage – Family home/other heritable property (Guidance A – B) Moveable Assets

(Guidance C) IPA/IPO

(Guidance D) Discharge

(Guidance E) Bankruptcy Restrictions and/or suspected offence reports

(Guidance F) Any Other info – Trading, Investigations, Legal Actions

(Guidance G – I) Funds remitted to the AiB – please detail amount and date of submission

Signed Date

9 EXPLANATORY GUIDELINES FOR ADMINISTRATION OF ESTATE

Proposals must be sent in all cases. As well as listing the assets or potential assets, Agents must detail what they have already done and what they intend doing. A timescale for future activities should also be provided.

Examples of entries might be:

A FAMILY HOME . Timetable for disposal of the family home . Sale to co-owner / third party for current equity or nominal sum if no equity . Debtor informed of consequences if property not sold . Re-possessed by secured creditor . Consent obtained for open market sale . Date inhibition renewed or considered

B OTHER HERITABLE PROPERTY . Marketing proposals . Re-possession by secured creditor . Business closed and landlord informed . Date inhibition renewed or considered

C MOVEABLE ASSETS . Vehicle to be sold or retained by debtor for travelling to work . Trustee’s interest in policies notified to insurance companies . Shares / savings accounts / luxury items being realised . Business stock / equipment to be sold or returned to HP company . Trade debts capable of collection

D CONTRIBUTIONS . IPA agreed and signature obtained at interview if surplus income . IPO application to court necessary . E DISCHARGE . Deferral considered . Date applied for

F BANKRUPTCY RESTRICTIONS AND SUSPECTED OFFENCE REPORTS . Bankruptcy Restrictions submission considered . Date submitted . Suspected offence report appropriate . Suspected offence(s) . Date submitted

G TRADING . Trading to a close/ trading to a disposal/ trading pending recall . Prior agreement given by Accountant . Timescale for ongoing trading . Debtor involvement . Security provided for trading losses

10 H INVESTIGATIONS . Hidden assets / prior trading etc . Credit check / tracing agent . Private/Public examination considered

I LEGAL ACTIONS . Gratuitous alienations / division and sale / section 40 consent

11 ANNEX C4

CIRCULAR TO CREDITORS AND THE DEBTOR ABOUT THE ACCOUNTANT’S DETERMINATION OF FEES & OUTLAYS AND HER DISCHARGE

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The Accountant in Bankruptcy, trustee in this sequestration, has prepared an account of her transactions with the debtor’s estate for the period [dates of accounting period]. The Accountant has also issued a formal determination of the fees and outlays due to her office in respect of the expenses incurred by her during the period covered by the account. I enclose a copy of that determination for your information. Please note that this is not a demand for money.

You have the right to examine the account to which the enclosed determination relates. If you wish to exercise this right, you should telephone this office and an appointment will be made for you to examine the account and the sederunt book. If you consider the amount of fees and outlays claimed by the Accountant to be excessive in relation to the work done by heror on her behalf, you do have the right to appeal to the sheriff against the determination. Any such appeal would be to the sheriff at [sheriff court district] and must be lodged with the sheriff clerk by [last date for appeal] at the latest.

Normally such an appeal must be made within 8 weeks of the end of the accounting period. In this case that date has already passed; however, if you do wish to lodge an appeal please let me know immediately so that I can obtain the necessary authority from the sheriff to allow a late appeal.

* The administration of this sequestration is now complete and the Accountant has commenced the procedure for her formal discharge as trustee. The effect of this will be to discharge the Accountant from any liability to the creditors or the debtor in respect of any act or omission relating to her functions as trustee.

Overleaf:

12 ANNEX C4

*You do have the right to appeal against the discharge of the Accountant. Any such appeal must be lodged with the sheriff clerk within 14 days of the date of this letter. or

* As from now this case will be administered on the trustee’s behalf by her Case Management Team. All correspondence should now be directed to the Accountant in Bankruptcy, 1 Pennyburn Road, Kilwinning KA13 6SA.

Yours faithfully

for the Accountant in Bankruptcy

Encs

* Delete as appropriate

13 ANNEX D

CIRCULAR TO CREDITORS INTIMATING SEQUESTRATION AND INVITING CLAIMS

Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The person/firm* named above has been declared bankrupt by the court/the Accountant in Bankurpcy* and his/her/their* estate sequestrated with effect from [date], the date of sequestration.

The Accountant in Bankruptcy has been appointed as trustee and she has appointed me to be her agent and to administer the sequestration in her name. Any correspondence regarding the sequestration should therefore be sent to me at the above address and not to the Accountant in Bankruptcy.

There is a statutory time limit within which I must either call a statutory meeting of creditors, or give notice of my intention not to call such a meeting. In this case this time limit expires on [date as per section 21A(2) or extended date if appropriate]. I will write to you again before that date.

Yours faithfully

for the Accountant in Bankruptcy

Encs

* Delete as appropriate

14 ANNEX D1

INITIAL CIRCULAR TO CREDITORS ADVISING OF SEQUESTRATION AND INTENTION NOT TO CALL A STATUTORY MEETING OF CREDITORS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The above-named person/firm* has been declared bankrupt by the court/the Accountant in Bankruptcy* and his/her/their* estate sequestrated with effect from [date of sequestration], the date of sequestration.

The effect of the sequestration is to make it incompetent for any creditor to do diligence against the debtor or to otherwise attempt to obtain payment of any debt owing at the date of sequestration. You may however submit a claim in the sequestration and I enclose the appropriate form for that purpose. I also formally advise you that it is not my intention to call a meeting of creditors. I have concluded that no useful purpose would be served by such a meeting and should avoid unnecessary inconvenience and expense to creditors.

► You may request the trustee to call the statutory meeting and that if, within 7 days of the date of this notice, more than one quarter in value of the creditors should make such a request, then I will be obliged to call a meeting of creditors within 28 days of that date. Requests must be made in writing.

I assure you that a decision not to hold a statutory meeting has no other implications and that the sequestration will, in all other respects, proceed entirely in accordance with the statutory requirements.

I enclose for your information a statement of the debtor’s estate and affairs as known to me at this time. If you have any other information which might cause me to amend that statement or is in any way relevant to the debtor’s estate and financial affairs, I would be very pleased to hear from you. Overleaf:

15 Finally, a Creditor’s Guide is available on the AiB Website at www.aib.gov.uk outlining the sequestration process and your rights.

Yours faithfully

for the Accountant in Bankruptcy

Encs

* Delete as appropriate ► This paragraph should be omitted if COSA has been granted

16 ANNEX D2

CIRCULAR TO CREDITORS CONTAINING FORMAL NOTICE OF A STATUTORY MEETING OF CREDITORS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The above-named person/firm* has been declared bankrupt by the court/Accountant in Bankruptcy* and his/her/their* estate sequestrated with effect from [date of sequestration], the date of sequestration.

Furthermore, this letter is a formal notice that a meeting of the creditors of [debtor’s name] will be held: at [location of meeting] on [date] at [time]

Only creditors whose claims have been lodged with and accepted by the trustee are entitled to vote on any matter at the statutory meeting.

A Creditor’s Guide booklet is available on the AiB website at www.aib.gov.uk outlining the sequestration process and your rights.

Overleaf:

17 ANNEX D2

I also enclose for your information a statement of the debtor’s estate and affairs as known to me at this time. If you have any other information which might cause me to amend that statement or is in any way relevant to the debtor’s estate and financial affairs, I would be very glad to receive it either in advance of or at the statutory meeting.

May I remind you that for the purposes of creditors’ claims, the date of sequestration is [date].

Yours faithfully

for the Accountant in Bankruptcy

Encs

* Delete as appropriate

18 ANNEX D3

CIRCULAR TO CREDITORS ABOUT EXTENSION OF TIME FOR STATUTORY MEETING OF CREDITORS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I wrote to you on [date of letter] about the sequestration of [name of debtor].

I said in that letter that I would advise you of my intention regarding the statutory meeting by no later than 60 days after the date of the award of sequestration [section 21A(2) date].

Unfortunately, for reasons outwith my control, it has proved impossible to meet that time limit and the sheriff has allowed an extension of time until [new date].

Yours faithfully

for the Accountant in Bankruptcy

19 ANNEX D4

CIRCULAR TO CREDITORS OF INTENTION NOT TO CALL A STATUTORY MEETING OF CREDITORS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I wrote to you on [date of ‘D’ or ‘D3’ letter] about the sequestration of [debtor’s name].

This letter is to formally advise you that I do not intend to call a meeting of creditors. I have concluded that no useful purpose would be served by the meeting and that I should avoid unnecessary inconvenience and expense to creditors.

► You may request that I call the statutory meeting and that if, within 7 days of the date of this notice, more than one quarter in value of the creditors should make such a request, then I will be obliged to call the meeting within 28 days of that date. Requests must be made in writing.

Overleaf:

20 ANNEX D4

Finally, I a Creidtors Guid is available on the AiB website at www.aib.gov.uk outlining the sequestration process and your rights.

Yours faithfully

for the Accountant in Bankruptcy

Enc

* Delete as appropriate ► This paragraph should be omitted if a COSA has been granted

21 ANNEX D5

CIRCULAR TO CREDITORS ABOUT NOTICE OF A STATUTORY MEETING OF CREDITORS

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I refer to my letter of [date of ‘D’ or’D1’ letter] about about the sequestration of [debtor’s name].

This letter is a formal notice that a meeting of the creditors of [debtor’s name] will be held: at [place] on [date] at [time]

If you have not already submitted your claim, you should do so now using the form sent to you earlier. Only creditors whose claims have been lodged with and accepted by the trustee are entitled to vote on any matter at the statutory meeting.

A Creditors Guide is available on the AiB website at www.aib.gov.uk which outlines the sequestration process and your rights.

Overleaf:

22 ANNEX D5

May I take this opportunity to remind you that for the purposes of creditors’ claims, the date of sequestration is [date of sequestration]. May I also remind you that all correspondence regarding this sequestration should be sent to me and not to the Accountant in Bankruptcy.

Yours faithfully

for the Accountant in Bankruptcy

Enc

* Delete as appropriate

23 ANNEX E

CIRCULAR TO CREDITORS ABOUT. PETITION FOR RECALL ON GROUNDS OTHER THAN SECTION 17(1)(a) (PETITIONING CREDITOR)

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I refer to my letter of [date].

The person/firm* named above has been declared bankrupt by the court/the Accountant in Bankruptcy* and his*/their estate sequestrated with effect from [date].

The effect of the sequestration is to make it incompetent for any creditor to do diligence against the debtor or to otherwise attempt to obtain payment of any debt owing at the date of sequestration.

[name of petitioner] of [address of petitioner] has presented a petition to the court for the recall of the sequestration. The effect, should it be granted, would be to restore the debtor and anyone else, so far as practicable, to the position he would have been in if the sequestration had not been awarded.

The grounds for recall are [insert grounds for petition] #…

Any party with an interest in the sequestration may lodge Answers to the petition within 14 days of service which date was [date]. Although you may lodge Answers on your own behalf, I should be pleased to learn whether you would wish the trustee to lodge Answers for you.If you have not done so already, you may submit a claim in the sequestration and I enclose the appropriate form for that purpose.

Overleaf:

24 ANNEX E

As there is an urgency in this regard I should be pleased to hear from you by [date]. . . Yours faithfully

for the Accountant in Bankruptcy

Enc

* Delete as appropriate # You can enclose copy petition rather than inserting the grounds

25 ANNEX E1

CIRCULAR TO CREDITORS ABOUT PETITION FOR RECALL ON GROUNDS OTHER THAN SECTION 17(1)(a) (DEBTOR APPLICATION)

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I refer to my letter of [date].

The person/firm* named above has been declared bankrupt by the court/Accountant in Bankruptcy* and his*/their estate sequestrated with effect from [date of sequestration].

The effect of the sequestration is to make it incompetent for any creditor to do diligence against the debtor or to otherwise attempt to obtain payment of any debt owing at the date of sequestration.

The debtor has presented a petition to the court for the recall of the sequestration; the effect, should it be granted, would be to restore the debtor and any other person, so far as practicable, to the position he would have been in if the sequestration had not been awarded.

Any party with an interest in the sequestration may lodge Answers to the petition within 14 days of service which was on [date]. Although you may lodge Answers on your own behalf, I should be pleased to learn whether you would wish the trustee to lodge Answers for you.

I can advise that the debtor’s grounds for recall are [insert grounds]#.

Overleaf:

26 ANNEX E1

At the time of writing, the debtor had indicated/you have submitted* your claim as [enter amount] and I can confirm that the debtor: * has lodged sufficient funds with me to cover all the claims of the creditors including your claim. * has provided sufficient security to cover all the claims of the creditors including your claim. * has not lodged funds with me to cover your claim.

If you have not submitted your claim already you may submit a claim and I enclose the appropriate form for that purpose.

As there is an urgency in this regard I should be pleased to hear from you by [date].

Yours faithfully

for the Accountant in Bankruptcy

Enc

Delete as appropriate # You may enclose a copy petition instead of insert the grounds

27 ANNEX F

INTIMATION TO CREDITOR TO CEASE WAGE ARRESTMENT

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

The above-named debtor was sequestrated by the Accountant in Bankruptcy/sheriff at [sheriff court]* on [date] and the Accountant in Bankruptcy was appointed as trustee. I enclose a copy of the relevant award document for your information.

Further to an interview with the debtor, I understand that you are currently deducting monies from the debtor’s earnings by way of a wages arrestment. The Debtors (Scotland) Act 1987 Section 72(2) is specific in that arrestments shall cease to be effective on or after the date of sequestration. Any monies obtained as a result will be required to be paid to the trustee.

Please forward a cheque made payable to ‘the Accountant in Bankruptcy’ for any monies received after the date of sequestration, that is, [date of sequestration].

Please also confirm you will cancel the arrestment immediately.

If you have any queries please do not hesitate to contact me.

Yours faithfully

for the Accountant in Bankruptcy

* Delete if inappropriate

28 ANNEX F1

INTIMATION TO DEBTOR’S EMPLOYER TO CEASE WAGE ARRESTMENT

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address] Trading as [name of business]*

I write to advise that the above-named debtor was sequestrated by the Accountant in Bankruptcy/sheriff at [sheriff court]* on [date] and the Accountant in Bankruptcy was appointed as trustee. I enclose a copy of the relevant award document for your information. I also believe the above-named is currently employed by you.

Further to an interview with the debtor, I understand that you are currently deducting monies from the debtor’s earnings by way of a wages arrestment and payment is being made to [name of creditor].

The Debtors (Scotland) Act 1987 Section 72(2) is specific in that arrestments shall cease to be effectual on or after the date of sequestration and accordingly you should stop deducting sums from the debtor’s wage. Please also confirm that you will cancel the arrestment immediately.

If you have any queries please do not hesitate to contact me.

Yours faithfully

for the Accountant in Bankruptcy

* Delete if inappropriate

29 ANNEX F2

COVERING LETTER ABOUT APPLICATION FOR THE RECALL OF A CONJOINED EARNINGS ARRESTMENT

[Name & address] Your Ref:

Our Ref:

Date:

Dear Sirs

Sequestration of [name of debtor] Residing at [debtor’s address]

I enclose an application for the recall of a conjoined earnings arrestment for the above case.

I should be grateful if you would lay this before the Sheriff for his consideration.

Yours faithfully

for the Accountant in Bankruptcy

30 ANNEX F3

APPLICATION FOR RECALL OF CONJOINED ARRESTMENT ORDER

The Debtors (Scotland) Act 1987, section 66(1)(A)

Sheriff Court of [name of sheriff court]

Applicant: [agent’s name] Court reference:

As Agent for the Accountant in Bankruptcy, Case reference: Trustee in the sequestration of [debtor’s name]

A The applicant is the Agent for the Accountant in Bankruptcy, Trustee in the sequestration of [debtor’s name]

B The persons having an interest are: 1 Debtor’s Employer 2 Creditor 3 Creditor [Name & address] [Name & address] [Name & address]

4 Creditor 5 Creditor [Name & address] [Name & address]

C A conjoined arrestment order against the earnings of the debtor, [debtor’s name] was made on [date] by the Sheriff at [sheriff court]

D The conjoined arrestment order should be recalled in terms of Section 66(1)(A)(iii) of the Debtors (Scotland) Act 1987. The date of sequestration is [date].

E The applicant asks the Court: 1 To dispense with a hearing 2 To recall the conjoined arrestment order 3 To award expenses (if competent)

Signed: Date: Agent for the Accountant in Bankruptcy

31 ANNEX G

STATEMENT OF AGENT’S TRANSACTIONS

Sequestration of: [Debtor’s name] AiB ref :

Statement of receipts and payments in the period

From [Date] to [Date] Accounting period [Accounting period - see Note ]

Receipts Realisations [Gross] Contributions Gross proceeds of trading Other receipts VAT recovered

Payments Expenses of realisations Payments to creditors Net expenses of trading Other outlays and expenses Travel expenses Recoverable VAT

Balance Dr/Cr

Note: Receipts must be remitted to the Accountant in Bankruptcy using the Form at Annex F.

Signed: Date: (Agent for the Accountant in Bankruptcy)

32 ANNEX G

GUIDANCE NOTES FOR THE COMPLETION OF AGENT ACCOUNTS

1 Enter number of account, eg, First, Second, Final.

2 The accounts should reflect only transactions undertaken by the agent; other transactions effected directly by the Accountant in Bankruptcy, eg, payment of statutory fees, will be incorporated into the statutory sequestration account produced by the Accountant and should not therefore appear in these accounts.

3 The accounts should include transactions completed during the period of account only.

4 The agent’s remuneration should not be reflected in these accounts.

5 Transactions should be shown gross, that is, the total receipt should be included in the receipts side with any expenses of realisation, eg. legal costs, selling sub-agent’s commission, shown on the payment side. Similarly where heritable property subject to security is sold, the gross sale price should be shown as a receipt and the expenses of sale and the payment to the secured creditor(s) shown as payments.

6 It is important that VAT is shown as a separate payment only if the VAT is recoverable, that is, because the debtor is / was registered for VAT.

7 The account is in summary form and should be supported as necessary by explanatory notes for single transactions and by schedules for multiple transactions, for example:

(i) account entry explanatory note contributions £260

contributions by debtor at £10 per week,

(ii) account entry realisations (gross) £1,010

supporting schedule sale of motor vehicle £500 sale of stock £400 recovery of book debts £110

_____ Total £1,010

33 ANNEX G2

SCHEME OF DIVISION FOR AGENCY CASES

Sequestration of: [Debtor’s name] AIB Ref: [Reference]

State of funds and Scheme of Division thereof as at [Date] as submitted by Agent for the Trustee.

Funds held as at [Date] £

Add: Bank Interest £ Funds received from Agent after close of account £ ______Sub-Total £

Less: Accountant’s approved expenditure (Part 1 & Part 2 fees & any outlays incurred to include penultimate accounting period fees & outlays) Accounting Period 1 £ Accounting Period 2 £ Accounting Period 3 £ Accounting Period 4 £ Accounting Period 5 £ Accounting Period 6 £ Accounting Period 7 £ Accounting Period 8 £ ______Sub-Total £

Less: Accountants final fee in relation to payment of dividend (as per table of fees – function 4) £

Final Outlays (if applicable) £ Final Audit Fee £ Supervision fee re dividend (£55.00) £ Sederunt Book fee (£28.00) £______Sub-Total £

Funds available to creditors £ Less: Petitioning creditor’s expenses £ Less: Preferential Creditors £ £ £ £

Funds available for ordinary creditors £

The sum of £[amount]represents an interim/final* dividend of [amount]p in the £ on claims totalling £[amount] admitted to ordinary ranking, conform to schedule of ordinary attached.

34 ANNEX H

REMITTANCE FORM FOR MONIES INGATHERED IN SEQUESTRATION

Agent’s name: …………………………………………………………………………………..

Firm: …………………………………………………………………………………..

Address: …………………………………………………………………………………..

…………………………………………………………………………………..

Sequestration of: …………………………………………………………………………………..

Agent’s ref. no: ………………………………………………

AIB ref. no: ………………………………………………

Description Net amount remitted *

Agent’s fee for acting on behalf of secured creditor in sale of heritage

Pre-sequestration VAT recovered

Post-sequestration VAT recovered on outlays

Total amount remitted £

Signature: ………………………………………………………………………………… Date: ……………………………… (Authorised Agent)

* Amount after deduction of all expenses of realisation other than Agent’s own fees / outlays

35 ANNEX I

COVER FORM FOR INVOICES FOR PAYMENT

From: [Agent’s name]

Sequestration of: [Debtor’s name]

AiB Case Ref: [Reference]

Is VAT recoverable on outlays? Yes / No*

In terms of clause 4.9 of the contract, I submit herewith [number] invoice(s) / account(s)* to the value of £[total value of accounts] for settlement by the Accountant.

Signed: ……………………………………………………………………………………… Date: ………………………….…...…… (Agent)

------

To: [Name & address of Agent]

The enclosed invoices / accounts have been paid by the Accountant as requested. The Accountant will incorporate these payments in the next statutory account; you should not therefore include them in your own statement of transactions. Please note however, that if the debtor is or was VAT registered, you are responsible for recovering any VAT element in these invoices / accounts*.

Signed: ……………………………………………………………………………………… Date: ………………………….…...…… (For Accountant in Bankruptcy)

* Delete as appropriate

36 ANNEX J

LETTER TO DEBTOR ABOUT CURRENT STATUS REVIEW

[Debtor’s name & address] Our Ref:

Date:

Dear Mr/Mrs

Your sequestration

May I remind you that until your discharge from bankruptcy, which will be on [date of discharge], unless your discharge is deferred by the court, you must continue to co- operate with me and to provide any information which I, acting on behalf of the trustee, may require regarding your assets and financial affairs.

Any money or goods or property which you acquire before you are discharged belongs to your trustee and that it is an offence to conceal such assets from her.

To enable me to review your financial circumstances I require you to complete the enclosed form, Annex J2 (Current status report), and to return it to me, with 2 recent pay-slips if you are in paid employment, within 7 days.

Yours sincerely

for the Accountant in Bankruptcy.

Encs

Enclose Form Annex J2

37 ANNEX J1

LETTER TO DEBTOR ABOUT FINAL CURRENT STATUS REVIEW

[Debtor’s name & address] Our Ref:

Date:

Dear Mr/Mrs

Your sequestration

In the normal course of events you will be discharged from bankruptcy on [discharge date] unless your discharge is deferred by the court.

A Debtors Guide is available on the AiB website at www.aib.gov.uk which explains the effects of discharge. In the meantime you must continue to co-operate with me and to provide any information which I, acting on behalf of the trustee, may require regarding your assets and financial affairs.

Any money or goods or property which you acquire before you are discharged belongs to your trustee and that it is an offence to conceal such assets from him.

To enable me to complete my review of your financial circumstances, I require you to complete the enclosed Form, Annex J2 (Current status report), and to return it to me, with 2 recent pay-slips if you are in paid employment, within 7 days.

Yours sincerely

for the Accountant in Bankruptcy.

Encs

38 ANNEX J2

Form 23 Debtor’s Account of Current State of Affairs Bankruptcy (Scotland) Act 1985 section 43(2)

SEQUESTRATION OF: ______CASE REF: ______

WARNING TO THE DEBTOR

It is a criminal offence under section 32(7) of the Bankruptcy (Scotland) Act 1985 for you to fail to notify your trustee of any assets acquired by you after the date of your bankruptcy and before the date of your discharge. On summary conviction you may be liable to fine not exceeding £5000, or imprisonment for a maximum period of three months, or both.

CERTIFICATION Insert Name Insert Address

Town County Postcode Telephone Number

I have stated that the information I have provided in this form is complete and correct. I have read the above warning and I understand that if I fail to divulge assets acquired by me or if I have provided information which is known to be false then I may be subject to prosecution. I certify that the details contained in the document are true, complete and accurate to the best of my knowledge and belief. Signature of Debtor:______Date:______

39 Notes on the completion of FORM 23

General Advice

Please ensure that all answers are legible and in ink.

All sections of the questionnaire must be completed. If you feel that certain questions do not relate to your circumstances, then you should write “Not applicable”.

If there is insufficient space provided for your answer, or if you have information which is not covered by any section but which your trustee should be made aware of, then additional sheets may be attached to the back of the questionnaire.

Q 1. (a) If you are working, provide details of your occupation.

(b) Answer ‘yes’ if Tax and National Insurance is deducted by your employer at source.

(d) Advise if your employer is aware of your sequestration.

If you have more than one job, please complete details on a separate sheet.

Q 2. Provide details of the type of benefits you receive, e.g. Income Support, Job-seekers Allowance, Disability Living Allowance, and Working Tax Credits.

Your should also specify the amount and how often you are paid (weekly / fortnightly / monthly / 4 weekly)

Q 3. (a) If you are self-employed, provide details of your occupation or job title.

(b) Enter your average income. This should be the average weekly or monthly amount based on earnings over the last trading year.

40 1. Individuals in employment:

(a) Occupation: ......

(b) Tax & National Insurance deducted by employer: YES/NO

(d) Is your Employer aware of your sequestration YES/NO

NOTE: Please attach your two most recent wage/salary slips. Any documents received will be returned to you after a copy has been taken.

2. Individuals in receipt of Social Security benefit(s) or Tax Credits:

Benefit(s) claimed: Type of benefit Amount Received Frequency

...... ……………

3. Individuals who are self-employed:

(a) Occupation: ......

(b) Average income Weekly/monthly/other (gross) £ ......

41 Q 4 (a) Answer YES if you receive any income in addition, or other than employment/benefit income (pensions, annuities, grants, trusts, rents etc).

If YES, you should provide details of any payment received. Attach any documentation relating to the payment and return it with this form.

(b) Answer YES if you have received any “one-off” payments since the date of bankruptcy or last report e.g. inheritances, gifts, pools / lottery wins, assurance policies, redundancy payments, or anything similar.

If YES, you should provide details of any payment received. Attach any documentation relating to the payment and return it with this form.

Q 5. Provide Details of ALL bank accounts you hold, including details of the name of your bank, the branch, account type, account number and the current balance.

42 4. Income other than from Employment / Benefits

(a) Do you have any other source of income: YES/NO?

If YES, please provide details:

Income Type Amount Received Frequency

...... …………….

(b) Have you received any “one-off” payments: YES/NO?

If YES, please provide details:

Income Type Amount Received When received

...... ……………….

5. Details of bank or savings account(s) operated by you:

Name of Branch Account Type Account Balance Bank (current/basic/savings Number (£) )

…………………. ……………… ……………………… ………………… …………..

(If required, continue on separate sheet)

43 Q 6. You must tell us if your spouse/partner and any other relevant persons living in your household have income of any kind (including earned income, pensions or income-related Social Security benefits). It will be assumed that they contribute an equal share towards the cost of running your household, unless you provide details of each person’s contribution.

You must complete the table outlining the entire household costs.

44 6. Details of Expenditure

Provide details of your household expenditure below.

Are there any other adults living in the house who have an income? YES/NO?

If yes, how many adults? ___

Outgoings Amount Monthly / Weekly / (£) Other

Rent / Mortgage

Electricity

Gas

Telephone/Mobile

Council Tax

Insurance (e.g. house contents & car etc.) Food

Clothing

Transport

Child Support Maintenance

Contribution to bankruptcy

Others ( Specify)

TOTAL EXPENDITURE

ANNEX K1 45 AGENT’S STATEMENT OF TIME AND CLAIM FOR FEES AND REIMBURSEMENT OF EXPENSES AND OUTLAYS

Agent’s Name: ……………………………………………………………………………………………………...……………

Firm: ……………………………………………………………………………………………………………...……

Address: …………………………………………………………………………………………………………………...

…………………………………………………………………………………………………………………...

Sequestration of: …………………………………………………………………………………..…….……

AIB case ref no: …………………………………… Agent’s ref no: …………………………….…

Accounting period to which this claim relates:

Period no: ……………………………… From: …………………………………. To: ……………………….…………

Is VAT reclaimable for Outlays: YES / NO

(Delete as appropriate - VAT incurred, on expenses and outlays only, must be reclaimed buy the Agent if the debtor is, or was, registered for VAT.)

Note:

Please read Explanatory Notes to the Contract, Part 9.1-9.3, before completing the rest of the Form.

Overleaf/

46 PART A STATEMENT OF TIME

AGENT STAFF TOTAL

1 Total number of hours expended in connection with functions under the First

and Second Schedules, except

2 Travel Time (per item 13 on page 3)

3 Total Time

PART B CLAIM FOR FEES, EXPENSES AND OUTLAYS

(£) Gross amount claimed

1 Basic Fee: creditor’s petition ……………………………

2 Basic Fee: debtor’s application ……………………………

3 Additional fees (per Items 1-10 on page 3 …………………………… or Item 14 [if applicable]) VAT included £ 4 Travel time (per Item 13 on page 3) …………………………… ……………………………

5 Travel expenses (per Item 12 on page 3) …………………………… ______

6 Outlays incurred (per Item 11 on page 3) ……………………………

7 Gross amount claimed ……………………………

Less: any monies received from third parties ……………………………

8 Net sum payable

I hereby claim payment / reimbursement of the sum shown at 8) above.

Signed: …………………………………………………………………………………… Date: …………………………………………... (Agent)

47 DETAILS OF ADDITIONAL FEES, EXPENSES & OUTLAYS INCURRED

Fees – gross Outlays1 – gross (£) (£) 1 Open Market asset realisation (Heritable)

2 Disposal to spouse/joint-owner/third-party (Heritable) 3 Asset realisation (Moveable)

4 Ingathering funds

5.1 Ingathering contributions from income

5.2 Application for contribution order (where application refused) 6 Public / Private Examination

7 EPA payments

8 Distribution to creditors. Hours expended or number of creditors 9.1 Income tax, capital gains tax, VAT enquiries etc

9.2 Income tax returns

10 Other work a Number of hours by Agent at £…………….. per hour: ……………… b Number of staff hours at £…………….. per hour: ……………… Date agreement to undertake work given: ………………....……………….. 11 Other outlays __

12 Travel expenses (per Annex K2) __

13 Travel time: …………….. at £25 per hour __

142 Claims in respect of time spent in connection with the Accountant’s functions as interim trustee and where 8.5.3 and 8.5.4 of the Contract applies a hours at £35 b …………….. hours at £61 Less any hours expended undertaking duties claimed under Items 1-13 above

Total amount of fees & outlays claimed

15 Costs recovered from third parties

1 Do not include outlays paid directly by the Accountant in Bankruptcy. 2 This item is only entered in cases where the Accountant in Bankruptcy does not become trustee or the case is recalled etc or withdrawn from Agent. 48 ANNEX K2 ACCOUNTANT IN BANKRUPTCY – TRAVEL CLAIM FORM SECTION A PLEASE COMPLETE IN BLOCK LETTERS SECTION C DECLARATION

Debtor’s name: ……….……………………………………………………………………………… I certify that: AIB ref no: ……...……………………………………………………………………………….

1 I, ………………………………………………………………………, made the journey in this claim. SECTION B PLEASE COMPLETE IN BLOCK LETTERS 2 I have actually and necessarily incurred the expenses shown in execution of the agent’s duties under the contract to the Accountant in Agent: …….…………………………………………………………………………………. Bankruptcy.

Company: ……………………………………………………………………………………….. 3 The rates charged comply with the terms and conditions of the said contract. Address: …………………………………………………………………………………….…. 4 I hold a valid license and my motor insurance policy covers the use of ………………………………………………………………………………………... the vehicle in connection with my employment.

…………………………………………………………………………………………

1 2 3 4 5 6 7 Date From To Journey details – give Mode of transport used Travel by Amounts Claimed reason for journey and (attach all supporting private car name of debtor visited tickets/vouchers) (mileage) Time Place Time Place Travel Expenses Other Expenses* £ p £ p

Notes: Mileage Total Sub Totals a Please use the 24 hour system, i.e. 1pm = 13:00 b The claim must be closed by a diagonal line Total before submitting for payment. Add: VAT c * Such as bridge tolls / ferry charges etc (not parking charges) Total claim

49 ANNEX K3

REQUEST FOR APPROVAL TO UNDERTAKE WORK UNDER DUTY 10.1, SECOND SCHEDULE

Agent’s Name: ……………………………………………………………………………

Firm: ……………………………………………………………………………

Date requested: …………………………………..

Sequestration of: ……………………………………………………………………………

AIB ref no: ………………………..………… Agent’s ref no: ………………………..………

Hours claimed: Agent: ………………………… hours @ £109 = £……………………………….

Staff: …………………………. hours @ £74 = £……………………………….

Please complete the following, providing as much detail as possible. All sections must be completed. Failure to do so or to provide adequate information may result in agreement being delayed or refused in part or whole.

1 Please provide breakdown of above claim

Hours a Agent Staff b Agent Staff c Agent Staff d Agent Staff e Agent Staff f Agent Staff

2. Please provide background details to include work already undertaken in this regard either under Schedules 1, 2, or Duty 10. All sources of information should be indicated. (Continue on separate sheet if necessary)

50 3 Please indicate likely benefit, including monetary, to sequestration

(Continue on separate sheet if necessary)

Signature: ………………………………………………………………………………….

(For the Accountant in Bankruptcy staff)

Agreement given in full or part If in part, hours agreed: Agent: …………. Staff: …………

If in part, details and explanation must be given.

Signature: ………………………………………………………………………………………

51 ANNEX L

LETTER TO SECURED CREDITORS

Agent’s Name: …………………………………………………………………………………………………………….………

Firm: ……………………………………………………………………………………………………….……………

Address: ……………………………………………………………………………………………………………….……

………………………………………………………………………………………………………………….…

Sequestration of: ..………………………………………………………………………………………………………………..…

Reference: ……………………………………….

1 Roll/Account number …………………………………………………….

2 Address of property …………………………………………………….

………………………………….…………………

…………………………………………………….

3 Land Registry title number (if any)

Please state whether Registered or ……………………………………………………. Unregistered land, if known

4 Full name(s) and address(es) of borrower(s):

………………………………………………………. ………………………………………………………………………………

…………………………………………………………………………………

………………………………………………………. …………………………………………………………………………………

……………………………………………………………………………………………

………………………………………………………………………

………………………………………………………. …………………………………………………………………………………

……………………………………………………………………………………………

………………………………………………………………………

5 Amount(s) advanced: ……………………………………...…………………

………………………………………………………...

52 6 Date(s) of advance(s): ……………………………………………..……….…

……………………………………………..…….……

7 Period of loan: …………………………………………...……………

8 Terms of repayment: …………………………………………………...……

9 Amount still outstanding at present ………………………………………………………...

10 Amount of arrears (if any): …………………………………………………………..

11 Details of any collateral security eg ………………………………………………………….. Endowment Policy, Third party Guarantee …………………………………………………………..

12 Amount for property currently insured: …………………………………………………………..

13 Details of any steps taken by you ………………………………………………….……….

…………………………………………………….…….

14 Details of any other mortgages, etc of which ………………………………………………………….. you have notice: …………………………………………………………..

15 Are you holding the Title Deeds: …………………………………………………………..

16 Details of the most recent valuation ………………………………………………………….. instructed by you or on your behalf. Please include details of reinstatement value, if …………………………………………………………..

known and the date of the valuation. …………………………………………………………..

…………………………………………………………..

Signed: …………………………………………………………………………………….. Manager

…………………………………………………………………………………….. Building Society / Bank / Secured Creditor

Address ……………………………………………………………………………………. : …………………………………………………………………………………….

…………………………………………………………………………………….

……………………………………………………………………………….……

Date: …………………………………

53 ANNEX O

UNREALISED ASSETS

1 Heritage in which the debtor still has an interest

Address Name & address of Name & address of Date warrant to secured creditors joint owners cite recorded

Note: Please attach a copy of personal and property search, copy of Memorandum renewing the inhibition, copy of the last valuation and copy of last redemption statement from secured creditors.

2 Moveable Assets in which the debtor still has an interest a Insurance Policies

Company name Policy No Assignee’s name Present value Date interest and address and address if known and noted & (if applicable) applicable acknowledged

54 2 (continued) b Personal Pension Policies

Company name Policy No Assignee’s name Present value Date interest and address and address if known and noted & (if applicable) applicable acknowledged

c Other moveable assets

Nature of assets Please provide full details

Note: Please attach principal policy documents or any other document of ownership or provide details of holders of these.

Signed: ……………………………………………………………………… Agent for the Accountant in Bankruptcy

Date: …………………………………………

55 ANNEX R1

NOTE FOR COURT ORDER UNDER SECTION 64 OF THE ACT

To the sheriff of [Sheriffdom]

At [sheriff court]

Note on behalf of the Accountant in Bankruptcy, Trustee in the sequestration of: [name of debtor]

Crave

This Note is presented in terms of Section 64 of the Bankruptcy (Scotland) Act 1985, as amended. The Note respectfully asks the sheriff to order the debtor to:(1) return his completed list of assets & liabilities and; (2) attend for interview at a date, time and place to be fixed by [name of agent], the agent acting on behalf of the Accountant in Bankruptcy, all in terms of Section 64(2)(b) of the Act.

Condescendence

The estates of [name of debtor] were sequestrated with effect from [date of sequestration] and the Accountant in Bankruptcy was appointed to be trustee thereon.

In exercise of her powers under Section 1B(2) of the Act the Accountant in Bankruptcy appointed [name of agent] to be her agent and authorised him to exercise the Accountant in Bankruptcy’s functions as trustee in the sequestration.

On [insert date] the debtor was requested to return his completed list of assets & liabilities to the Accountant’s agent and to attend at [place] on [date] at [time] for interview. The letter of [date] was served upon the debtor by sheriff officers. All letters and execution of service are attached hereto. The debtor has however failed to co- operate as required by Section 64(1) of the Act.

To enable the trustee to perform the functions conferred upon him by the Act, specifically to ascertain and confirm the extent of the debtor’s assets and liabilities, the Accountant seeks an order requiring the debtor to return his completed list of assets & liabilities to the agent, and to attend for interview at a date, time and place to be arranged by the Accountant’s agent.

Overleaf:

56 Plea-in-Law

The Accountant respectfully seeks an Order from the sheriff ordering the debtor to comply with the requests as craved and to return his completed list of assets & liabilities and to attend for interview at a date, time and place to be arranged by the Accountant’s agent, in terms of Section 64(2)(b) of the Act.

Signed: ………………………………………………………………………………….. Agent for The Accountant in Bankruptcy

57 ANNEX R2

FORM OF SECTION 63 APPLICATION FOR LATE DETERMINATION OF FEES & OUTLAYS

To the sheriff of [Sheriffdom]

At [sheriff court]

Note on behalf of the Accountant in Bankruptcy, Trustee in the sequestration of: [name of debtor]

Crave

This Note is presented in terms of section 63 of the Bankruptcy (Scotland) Act 1985. The Note respectfully asks the sheriff to exercise his powers in terms of section 63(1) (a) of the Act to cure a defect in procedure and to allow the late lodgement of an appeal against the Accountant’s determination of her fees and outlays.

Condescendence

The estates of [name of debtor] were sequestrated with effect from [date of sequestration] and the Accountant in Bankruptcy was appointed to be trustee thereon.

In accordance with the provisions of section 52(2): [enter (a) or (b) of Act as appropriate] the closing date for the [number of accounting period] accounting period was determined to be [closing date of accounting period].

In terms of section 53A(2)(2) of the Bankruptcy (Scotland) Act 1985, as amended, the Accountant should have made available for inspection a determination of her fees and outlays within 6 weeks of the accounting date and in terms of section 53A(4) any appeal against that determination had to be made within 8 weeks of that date.

For reasons beyond the Accountant’s control her determination was not made available for inpspection until after the 8-week period for the lodging of appeals.

The Accountant believes that an appeal is likely to be made and wishing to avoid any prejudice to the appellant, seeks to have the defect in procedure cured to allow an appeal to be lodged late.

Overleaf:

58 Plea in Law

The Accountant respectfully seeks an order from the sheriff, curing the defect in procedure arising from the Accountant’s failure to comply with the statutory time limit imposed by section 53A (2)(2) of the Bankruptcy (Scotland) Act 1985 and allowing the lodgement of appeals against the Accountant’s determination of her fees and outlays up to 2 weeks from the date of such order.

Signed: ………………………………………………………………………..

Agent for The Accountant in Bankruptcy

59 Legal agent instruction Template

To: Harper MacLeod Anderson Strathern

*Delete as appropriate

Case Reference Number:

Case Name:

Requested by:

Contact Name

Company Address

Date Requested:

Please find report below detailing service to be carried out in respect of the Sequestration of the above debtor.

Service to be done: Legal Advice/Court Action/Conveyancing*

Report: