Recovery and Insolvency Services

Information for creditors of our liquidations

We will write to you about any insolvency where we know you are a creditor.  However, do not wait for our letter. Please make sure you send us a completed claim from (below) including full details of any debt owed to you.  Remember to inform us if you change your address.

You should contact us without delay if you have any information about the assets of the company or about the conduct of company directors. This may assist us with the recovery of assets and also help us in preparing the conduct reports we have to provide to the approriate authorities.   The Insolvency Service considers our comments when considering whether individuals should be disqualifed from acting as company directors, and it has produced a guide for creditors, which applies at least in general terms to Scotland.


The following documents provide general information to creditors and can be downloaded by clicking on the link.

Claim form

Proxy form

GDPR privacy policy


The following guides have been produced for ICAS to explain the insolvency practitioners fees:

Remuneration of Liquidators ## superseded ##

Remuneration of Trustees under trust deeds

Remuneration of Insolvency Office Holders (SIP9) ## superseded ##

Creditors guide to remuneration of liquidators (2022)

Creditors-Guide-to-remuneration-of-Trustees-in-Bankruptcy-Scotland (2016)


Charles H Sands’ permit to act as an Insolvency Practitioner is issued by The Institute of Chartered Accountants of Scotland, and he is bound by the Insolvency Code of Ethics.