Bankruptcy is often referred to as sequestration in Scotland and both terms mean the same thing. From 1st April 2008, a number of applications that used to be dealt with by the courts transferred to the Accountant in Bankruptcy.

There are few applications that are now dealt with by the Scottish Courts and Tribunals Service; the main applications are petitions for sequestration from creditors or trustees. If an individual is looking to apply to be made bankrupt/sequestrated, they now apply to the Accountant in Bankruptcy. The court does also deal with some other miscellaneous applications in the bankruptcy process.

The Accountant in Bankruptcy has produced some helpful guidance in relation to debtors applications for bankruptcy. Legislation relating to bankruptcy can be found on the Accountant in Bankruptcy


Access the Sheriff Court Bankruptcy forms.

Court Fees

The fees for applying for creditors/trustees applying for sequestration/bankruptcy, and the fees for other miscellaneous bankruptcy applications can be accessed in the Sheriff Court Fees section.


If you have any questions about bankruptcy proceedings, please visit the Accountant in Bankruptcy website

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