The following guides are produced by R3, the insolvency profession’s trade body. These can be accessed from the websites of R3, Institute of Chartered Accountants in England and Wales (ICAEW) or Insolvency Practitioners Association (IPA) or by using the links below.
Code of Ethics
Guides to the insolvency process
These can be downloaded from the following links:
England and Wales
- Administration
- Administrative Receivership
- Bankruptcy
- Compulsory Liquidation
- Creditors’ Voluntary Liquidation
Scotland
Guides to insolvency practitioners' fees
These provide information for creditors about:
- their rights in different types of insolvency situations,
- how an insolvency practitioner's fees are fixed, and
- how to seek further information and challenge the level of fees, disbursements and other costs and expenses.
England and Wales
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Guide to Administrator's Fees
Where insolvency legislation has been changed there may be more than one document available. The "effective date" is dependent upon the start date of the insolvency proceedings, which should be clear from the correspondence we have issued to you. If you have any queries regarding this please contact the firm dealing with your case.
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Guide to Liquidator's Fees
Where insolvency legislation has been changed there may be more than one document available. The "effective date" is dependent upon the start date of the insolvency proceedings, which should be clear from the correspondence we have issued to you. If you have any queries regarding this please contact the firm dealing with your case.
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Guide to Supervisor's fees
Where insolvency legislation has been changed there may be more than one document available. The "effective date" is dependent upon the start date of the insolvency proceedings, which should be clear from the correspondence we have issued to you. If you have any queries regarding this please contact the firm dealing with your case.
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Guide to Trustee in Bankruptcy's Fees
Where insolvency legislation has been changed there may be more than one document available. The "effective date" is dependent upon the start date of the insolvency proceedings, which should be clear from the correspondence we have issued to you. If you have any queries regarding this please contact the firm dealing with your case.
Northern Ireland
- Guide to Administrator's Fees
- Guide to Liquidator's Fees
- Guide to Supervisor's Fees
- Guide to Trustee in Bankruptcy's Fees
Scotland
- Guide to Administrator's Fees
- Guide to Liquidator's Fees
- Guide to Supervisor's Fees
- Guide to Trustee in Bankruptcy's Fees - Sequestration
- Guide to Trustee's Fees - Trust Deeds