UK Nations
What is sequestration?
Sequestration is the Scottish formal insolvency process broadly comparable to bankruptcy. It is administered under Scottish legislation with the Accountant in Bankruptcy playing a central role. Eligibility, fees and asset rules differ from bankruptcy in England and Wales.
Legal rules differ across the UK. Confirm advice for the nation where you live.
Reviewed: 1 March 2026 by Editorial Team
Frequently asked questions
- What is sequestration?
- Sequestration is the Scottish formal insolvency process broadly comparable to bankruptcy. It is administered under Scottish legislation with the Accountant in Bankruptcy playing a central role. Eligibility, fees and asset rules differ from bankruptcy in England and Wales.
- Does England and Wales guidance apply?
- Not automatically. Use nation-specific advice and official sources for Scotland or Northern Ireland.
- Where can I get free advice?
- Start with MoneyHelper and local advice charities, then specialist advisers licensed for your nation.
- Can The Insolvency Directory advise me personally?
- No. We publish general information and directory listings only.
- How do I find a local practitioner?
- Browse our directory by city or use the matching form to request an introduction.
Primary source: The Insolvency Service (GOV.UK)