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Sequestration in Scotland — The Scottish Bankruptcy Process Explained

Sequestration is the Scottish equivalent of bankruptcy. This guide explains who qualifies, what it costs, what assets are at risk, and how it compares to a Protected Trust Deed.

If you're struggling with debt, free confidential help is available from StepChange (0800 138 1111), National Debtline (0808 808 4000), and Citizens Advice.

Sequestration is Scotland’s version of personal bankruptcy. It follows broadly similar principles to the bankruptcy process in England and Wales — most unsecured debts are written off, the process is usually completed within 12 months, and it is administered by a licensed insolvency practitioner or the Accountant in Bankruptcy (AiB). But there are important Scottish-specific differences in eligibility, process, and the treatment of assets.

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How Sequestration Works

Sequestration freezes all creditor action, transfers control of your estate (assets) to a trustee, and provides for discharge — the legal writing off of qualifying debts — after 12 months if your circumstances have not improved.

The Sequestration Process

Stage What happens
Certificate from money adviser A regulated adviser confirms you cannot repay your debts — required before applying
Application to AiB You apply online, pay the £200 fee
AiB awards sequestration Usually within a few working days
Trustee appointed AiB or a private insolvency practitioner manages your estate
12-month administration Assets assessed, income contributions assessed, creditor claims submitted
Discharge Remaining qualifying debts written off — usually automatic at 12 months

Eligibility Criteria

Criterion Requirement
Minimum debt level £3,000
Residence Habitually resident in Scotland, or business/property there
Ability to pay Must demonstrate inability to pay debts as they fall due
Previous insolvency Must not have been sequestrated in the past 5 years
Certificate required From an approved money adviser (free charities, licensed advisers)

What Happens to Your Assets

Your trustee takes control of all assets that form your “estate.” In sequestration, the trustee can realise assets to pay creditors.

Asset Treatment
Home (owned, with equity) Trustee may sell or claim equity — this is often the most significant risk
Car (over reasonable value threshold) May be claimed if value exceeds what is needed for work
Essential household items Protected — cannot be claimed
Pension (uncrystallised) Generally protected from the estate
Cash and savings Can be claimed by trustee

If you own a home with equity, sequestration carries a real risk of losing it. A Protected Trust Deed may be a more appropriate route if preserving the home is the priority.

Income Contributions — The Debtor Contribution Order

If your income exceeds a reasonable threshold for living expenses, the trustee can require you to make monthly payments under a Debtor Contribution Order (DCO). These continue for up to 48 months (4 years). The contribution is based on what you can afford after essential living costs.

This is different from the 3-year income payment period in English bankruptcy, and means sequestration can have income obligations lasting longer than the 12-month discharge period.

After Discharge

Discharge is automatic after 12 months (unless the trustee applies to extend it due to non-cooperation or undisclosed assets). After discharge:

  • Remaining qualifying debts are legally written off
  • You can begin rebuilding credit — the sequestration remains on your credit file for 6 years
  • You are removed from the Register of Insolvencies (public record) 3 months after the process closes
  • Some professional restrictions apply during and after sequestration (financial services, law, certain public roles)

Sequestration vs Protected Trust Deed

Factor Sequestration Protected Trust Deed
Duration 12 months (+ income contributions up to 4 years) 4 years of payments
Cost £200 Included in arrangement (fee from payments)
Surplus income needed None required to qualify Typically £100+/month required
Asset treatment Trustee takes control — home at risk More protective of home
Debt written off Yes — most unsecured debts Yes — remaining balance after 4 years
Credit file impact 6 years 6 years

Rule of thumb: If you have assets (especially a home with equity), a PTD usually offers better protection. If you have no assets and no meaningful income, sequestration is often the most appropriate route.

Where to Get Free Debt Advice in Scotland

Organisation Contact
Citizens Advice Scotland citizensadvice.org.uk/scotland
StepChange stepchange.org / 0800 138 1111
National Debtline nationaldebtline.org / 0808 808 4000
Money Adviser Network Scotland mabs.ie (referral service)

You must obtain a money adviser certificate before you can apply for sequestration. All the above organisations can provide this at no cost.

Sources

  1. Accountant in Bankruptcy Scotland
  2. Scotland Debt Solutions — Sequestration
  3. Citizens Advice Scotland