Number of bankruptcy cases referred to court by HMRC post covid: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002

Information requested

Information for each year, post Covid, of the number of cases referred to Scottish Courts by HMRC asking for bankruptcy of an individual and liquidation of a Limited Company from 6 April 2019 to 5 February 2023.


I am able to provide some of the information you requested.

There were 456 petitions for an individual made to the Scottish courts by HMRC during the period requested broken down below:

06.04.19 to 05.04.20


06.04.20 to 05.04.21


06.04.21 to 05.04.22


06.04.22 to 05.02.23


The Accountant in Bankruptcy does not have some of the information you have asked for because we only hold limited information in relation to liquidations and this does not include the petitioner’s details.

This is a formal notice under section 17(1) of FOISA that the Accountant in Bankruptcy does not have the information you have requested. However, you may be able to obtain this information by making a request to Companies House.

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Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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