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The Insolvency (Scotland) (Receivership and Winding up) Rules 2018

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7.9.—(1) The liquidator’s final account under section 94, 106 or 146 must contain an account of the liquidator’s administration of the winding up including—

(a)a summary of the liquidator’s receipts and payments, including details of the liquidator’s remuneration and outlays; and

(b)in the case of section 106 or 146, a statement as to the amount paid to unsecured creditors by virtue of section 176A.

(2) The final account or report to creditors or members must also contain—

(a)details of the remuneration charged and expenses incurred by the liquidator during the period since the last progress report (if any);

(b)a description of the things done by the liquidator in that period in respect of which the remuneration was charged and the expenses incurred; and

(c)a summary of the receipts and payments during that period.

(3) Where the basis of remuneration has been fixed as a set amount, it is sufficient for the liquidator to state that amount and to give details of the expenses charged within the period in question.

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