FOI/202600514841 · FOI/EIR · unclear
Accountant in Bankruptcy (AIB) Retention and Destruction Policy and Guidance: FOI release
Information requested
You asked a number of questions relating to the retention, destruction, scanning and migration of bankruptcy documents held by an trustee in a sequestration and any guidance etc issued by the Accountant in Bankruptcy.
Response
You asked four questions under FOISA and I will be able to provide information for two. The other questions will be dealt with under a Subject Access Request which is currently being prepared.
1. Records, Retention, Destruction and Migration
You asked for:
any policy, guidance, retention schedule, archived note, or “Dear Trustee” letter issued by the AiB dealing with the destruction, scanning, migration, or retention of records in sequestrations under the Bankruptcy (Scotland) Act 1985;
AiB has a retention and destruction policy regarding records held for bankruptcy cases which I have attached at Annex A. This document is currently being revised and I have attached a copy of the most recent draft at Annex B. Please note these only cover information and documents held by AiB.
AiB’s Notes for Guidance for trustees contains a section in the current edition relating to bankruptcies awarded under the Bankruptcy (Scotland) Act 2016 at section 10.10. – Papers, books and records. I have provided the text from this section at Annex C. However, it should be noted this applies only to certain records that the trustee has a right to obtain not all records or documents held in a bankruptcy.
2. Register of Insolvencies – History and Data-Entry Trail
This will be responded to under the Subject Access Request.
3. Archived Pre-2016 Guidance
You have asked for:
The AiB’s currently published Notes for Guidance apply to bankruptcies commencing on or after 30 November 2016. I have not been able to identify equivalent published guidance dealing with record retention, destruction, or migration in sequestrations under the 1985 Act before that date. I request:
(a) any archived Notes for Guidance that applied to sequestrations commencing before 30 November 2016;
(b) any “Dear Trustee” letters issued by the AiB concerning record retention, destruction, or migration in 1985 Act sequestrations;
(c) any internal or external guidance, manuals, or retention schedules that applied to the handling of records in sequestrations under the 1985 Act before 30 November 2016.
AiB has Guidance Notes for trustees for bankruptcies awarded under amendments made to the Bankruptcy (Scotland) Act 1985 in 2008 and 2015 which are not archived but are available on request. I have provided the text from these documents for sections relevant section mentioned at question 1 on Annex C however, it should be noted this has not changed.
There have been no ‘Dear Trustee’ letters issued on this subject.
I would refer you to the paragraph at question 1 on the internal AiB Retention and Destruction Policy as the only document held.
AiB has a duty under section 200 of the Act to supervise trustees to ensure they comply with their duties and obligations in a bankruptcy case. It does not cover how a trustee undertakes the running of their business or how they maintain their files, with the exception of the Sederunt Book.
Provisions for retention and destruction of documents in a bankruptcy are contained in legislation issued by the UK Government. The Insolvency Practitioners Regulations 2005 “Part 4 Records to be maintained by Insolvency Practitioners – Inspection of Records” covers the retention and destruction of records as follows:
(5) Any records created in relation to a case pursuant to this regulation shall be preserved by the insolvency practitioner until whichever is the later of—
(a)the sixth anniversary of the date of the grant to the insolvency practitioner of his release or discharge in that case; or
(b)the sixth anniversary of the date on which any security or caution maintained in that case expires or otherwise ceases to have effect.
The monitoring of this function lies with an insolvency practitioner’s professional body, details of which should be shown on their company’s headed paper.
4. Court and Register Interface Documents
This will be responded to under the Subject Access Request.
About FOI
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Detected exemption language
AiB’s Notes for Guidance for trustees contains a section in the current edition relating to bankruptcies awarded under the Bankruptcy (Scotland) Act 2016 at section 10.10. AiB has a duty under section 200 of the Act to supervise trustees to ensure they comply with their duties and obligations in a bankruptcy case.