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Trust Deed Scotland — How It Works, Who Qualifies and What It Costs

A complete guide to Protected Trust Deeds in Scotland. How they work, who qualifies, how they compare to IVAs and sequestration, and what a Trust Deed costs including Trustee fees.

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

A Protected Trust Deed is a formal insolvency solution for people in Scotland who cannot repay their debts but want to avoid the more drastic consequences of sequestration. It allows you to make affordable monthly payments over 4 years and write off the remaining debt at the end.

For an overview of all Scottish debt solutions, see the Scottish Debt Solutions Guide.

Who Qualifies for a Protected Trust Deed?

To enter a Protected Trust Deed you must:

  • Be resident in Scotland (or have had your main interests in Scotland for the last 6 months)
  • Be unable to pay your debts as they fall due (insolvent)
  • Have total qualifying debt of at least £5,000
  • Have sufficient monthly income to make contributions after essential expenses

There is no maximum debt level. Unlike the Debt Arrangement Scheme (DAS), a Trust Deed does write off remaining debt — making it suitable for people whose debt level means full repayment is not realistic.

The Trust Deed Process — Step by Step

Step What happens Timeline
1. Instruction You instruct a licensed Insolvency Practitioner Day 1
2. Financial assessment IP assesses income, assets, debts, and monthly surplus Week 1–2
3. Trust Deed prepared IP drafts the terms of the deed Week 2–3
4. Edinburgh Gazette advertisement Deed advertised publicly From execution date
5. Protection period Creditors have 5 weeks to object Weeks 4–9
6. Protected status If no majority objection — deed becomes protected Week 9
7. Monthly contributions You pay agreed amount to Trustee for typically 4 years Months 1–48
8. Discharge Remaining debt written off after completion Month 48+

What a Trust Deed Covers

A Protected Trust Deed typically covers:

  • Credit cards and store cards
  • Personal loans and overdrafts
  • Catalogue debts
  • HMRC debts (with HMRC agreement)
  • Payday loans

It does not cover:

  • Student loans (repaid via PAYE separately)
  • Child maintenance arrears
  • Court fines
  • Debts incurred fraudulently
  • Secured debts (mortgage, secured loans — these continue separately)

How Monthly Payments Are Calculated

The Trustee calculates your ‘contribution’ based on your disposable income — income minus reasonable living expenses. This typically follows the Common Financial Statement (CFS) or Determination of Debtor’s Contribution (DODC) guidelines.

Example:

  • Net monthly income: £2,100
  • Reasonable expenses (housing, food, utilities, transport): £1,750
  • Monthly surplus / contribution: £350/month × 48 months = £16,800 total paid in

If your circumstances change (redundancy, illness, new dependent), you can apply to vary the contribution.

Equity in Property

If you own a home with equity, the Trustee will assess it typically at year 3 of the Trust Deed:

Equity position Typical outcome
No significant equity Property interest usually excluded
Equity present but low May be excluded if remortgaging is not feasible
Significant equity Remortgage to release equity, or 12-month extension to Trust Deed
Very high equity Trustee may seek sale in extreme cases

Protected Trust Deed vs Other Scottish Solutions

Protected Trust Deed DAS Sequestration (MAP)
Debt written off? Yes — remaining at end No — repaid in full Yes
Creditors must agree? Majority by value must not object Yes (via AiB) No
Interest frozen? Yes from execution Yes from approval Yes
Duration Typically 4 years Flexible — until debts repaid 12 months
Assets at risk? Home equity assessed No Yes
Cost IP fees from contributions Money Adviser fees (often free) £50–£200

Finding a Trustee / Insolvency Practitioner

Insolvency Practitioners who administer Trust Deeds in Scotland must be licensed by a recognised professional body (ICAS, ICAEW, or AiB direct licensing). You can find licensed IPs via the AiB register.

Before instructing an IP:

  • Get free advice first from Citizens Advice Scotland, StepChange, or National Debtline
  • Ask for a full breakdown of fee structure before agreeing
  • Compare DAS as an alternative if you could repay all debts over time (DAS has lower fees)

Sources

  1. Accountant in Bankruptcy — Trust Deeds in Scotland
  2. Register of Insolvencies — Trust Deeds
  3. Citizens Advice Scotland — Trust Deeds