Contract notice
Section I: Contracting
authority
I.1) Name and addresses
Accountant in Bankruptcy
1 Pennyburn Road
Kilwinning
KA13 6SA
UK
Contact person: AiB Head of Procurement
Telephone: +44 3002002600
E-mail: AIBProcurement@gov.scot
Fax: +44 3002002601
NUTS: UKM93
Internet address(es)
Main address: http://www.aib.gov.uk
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00233
I.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge at:
https://www.publictendersscotland.publiccontractsscotland.gov.uk
Additional information can be obtained from the abovementioned address
Tenders or requests to participate must be sent electronically to:
https://www.publictendersscotland.publiccontractsscotland.gov.uk
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
General public services
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
Insolvency Services to Accountant in Bankruptcy
Reference number: AiB-P-087
II.1.2) Main CPV code
79211000
II.1.3) Type of contract
Services
II.1.4) Short description
Provision of Insolvency Services to Accountant in Bankruptcy.
II.1.6) Information about lots
This contract is divided into lots:
No
II.2) Description
II.2.2) Additional CPV code(s)
79211000
II.2.3) Place of performance
NUTS code:
UKM
II.2.4) Description of the procurement
Accountant in Bankruptcy (AiB) is an Executive Agency of the Scottish Government responsible for administering Scotland's statutory debt solutions. These include bankruptcy, Protected Trust Deeds and the Debt Arrangement Scheme.
To support the delivery of its statutory functions, AiB intends to establish a single-provider Framework Agreement for the provision of Insolvency Services across Scotland. The appointed provider will deliver insolvency administration services for bankruptcy cases where AiB has been appointed Trustee under the Bankruptcy (Scotland) Act 2016. The provider will administer allocated cases on AiB's behalf, while AiB will remain the appointed Trustee throughout.
The appointed provider will be expected to carry out the administration of cases in accordance with the Bankruptcy (Scotland) Act 2016 and any associated legislation, statutory guidance and operational instructions issued by AiB. An Operating Manual detailing the required bankruptcy administration processes will be provided to the successful provider.
The Services are expected to be required primarily throughout Scotland. However, occasions may arise where service delivery is required elsewhere within the United Kingdom and, exceptionally, overseas. Tenderers must demonstrate that they possess the capability, capacity and operational infrastructure necessary to deliver the Services effectively and consistently, irrespective of geographical location.
Between July 2022 and May 2026, approximately 3,179 insolvency cases were instructed, comprising 1,973 Debtor Applications and 1,206 Creditor Petitions. Under the proposed arrangements, AiB intends to retain the majority of Debtor Applications, with only more complex cases being allocated to the appointed provider. Forthcoming legislative changes may also result in a further reduction in the volume of cases allocated. Bidders should note that insolvency services are demand-led and historic volumes are provided for information only and do not constitute any guarantee of future case volumes or throughput.
Complex cases may include cases that involve trading activity, self-employed debtors, deceased debtor estates, legal entities (including partnerships, trusts and incorporated bodies), Scottish Charitable Incorporated Organisations (SCIOs), foreign property ownership, property portfolio ownership, tenanted property ownership, land ownership or crofting. The expectation for these cases would be for full administration.
The Framework Agreement will be established for an initial period of two years with the option for AiB to extend for up to two further periods of twelve months each; subject to satisfactory performance and continued business need.
This procurement is being conducted using the Restricted Procedure. This Contract Notice relates to the Selection Stage only. Interested economic operators are required to complete and submit the Single Procurement Document (SPD Scotland) and any associated selection-stage information by the stated deadline.
As part of the SPD, applicants will be required to complete a Cyber Security Assessment through the Supply25 portal. The assessment will be used to inform AiB's evaluation of Applicants' quality assurance arrangements and cyber security capabilities
Detailed information regarding the SPD, minimum requirements and evaluation methodology is contained within the "Selection Questionnaire (SQ) and Instructions for Applicants" document accompanying this Contract Notice.
Only those candidates successfully shortlisted following evaluation of SPD responses will be invited to participate in the Invitation to Tender (ITT) stage.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 24
This contract is subject to renewal: Yes
Description of renewals:
There are two optional 12-month extensions available.
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged minimum number: 5
Objective criteria for choosing the limited number of candidates:
The number of candidates is not limited for this procurement exercise.
II.2.10) Information about variants
Variants will be accepted:
No
II.2.11) Information about options
Options:
Yes
Description of options:
The Framework Agreement will be established for an initial period of two years, with the option to extend for up to two further periods of twelve-months.
II.2.13) Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
No
Section III: Legal, economic, financial and technical information
III.1) Conditions for participation
III.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers
List and brief description of conditions:
There is no requirement for the economic operator to be registered on a professional or trade register. Any required authorisations relate to the individual insolvency practitioners delivering the services.
III.1.2) Economic and financial standing
List and brief description of selection criteria:
Q4B1.1. Applicants must provide their general yearly turnover for three financial years: Pass/Fail.
Q4B.4. Applicants must demonstrate a current liquidity ratio of 1.0 or above based on their most recently published accounts. The ratio will be calculated as follows: Liquidity = Current Assets / Current Liabilities. The Applicant must submit a copy of, or a link to, their most recently published annual accounts or equivalent as evidence: Pass/Fail.
Q4B.6. Applicants must demonstrate positive net assets of > 0 GBP. This financial measure will be calculated as follows: Net Assets = Total Assets – Total Liabilities. The Applicants most recently published annual account or equivalent submitted in response to Q4B1.1 will be used to verify this financial measure: Pass/Fail.
If the Applicant does not meet the above economical and financial standing requirements their application may be excluded and the Bidder may not be invited to the Tender Stage, unless the Applicant can provide further relevant information which AiB considerers appropriate to demonstrate that the Applicant does not/would not represent an unmanageable risk should it be appointed to the framework. This information may include, but is not limited to, audited financial accounts for the last three financial years, or forms of assurance such as a Performance Bond and/or a Parent Company Guarantee if applicable.
AiB reserves the right to undertake a credit reference check as part of its assessment of an Applicants economic and financial standing. The results of any credit reference check may be taken into account when determining whether an Applicant possesses the requisite financial capacity to perform the contract.
Q.4B.5.1a/b, 4B.5.2 and 4B.5.3. The Applicant must evidence that they have, or can commit to obtaining the minimum levels of insurances required as detailed in the Contract Notice prior to the commencement of the Contract: Pass/Fail.
Minimum level(s) of standards required:
Q4B.4. Applicants must demonstrate a current liquidity ratio of 1.0 or above based on their most recently published accounts.
Q4B.6. Applicants must demonstrate positive net assets of > 0 GBP.
III.1.3) Technical and professional ability
List and brief description of selection criteria:
Q4C.1.2. Applicants are required to provide relevant examples to demonstrate that they have held contracts of a similar nature to those described in the Contract Notice within the last three years. Examples may be from the public or private sector. A minimum of two of examples must be provided: Pass / Fail.
Q4C.6 and Q4C.6.1. The Applicant must be able to evidence that their staff have, or will have by Contract commencement, the following relevant educational and professional qualifications: a minimum of one Joint Insolvency Examination Board (JIEB) qualified Insolvency Practitioner (IP). In addition, the Applicant must be able to evidence that at least one additional staff member has, or will have a Certificate of Proficiency and Personal Insolvency (CPPI) qualification: Pass/Fail.
Q4.C.8.1. Applicants must state their average annual manpower for the last three years, specifying each year and number separately: Information only and not evaluated.
Q4C.8.2. Applicants must provide details of the number of managerial staff for the last three years, specifying each year and number separately: Information only and not evaluated.
Q4C.10. The Applicant must provide details of the proportion of the contract they intend to subcontract: Information only and not evaluated.
III.2) Conditions related to the contract
III.2.2) Contract performance conditions
The Contractor shall ensure that all workers engaged in the delivery of the Services are paid no less than the Real Living Wage for the duration of the Contract. This is a mandatory condition of contract performance and compliance will be subject to ongoing monitoring by AiB.
III.2.3) Information about staff responsible for the performance of the contract
Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract
Section IV: Procedure
IV.1) Description
IV.1.1) Type of procedure
Restricted procedure
IV.1.3) Information about a framework agreement or a dynamic purchasing system
The procurement involves the establishment of a framework agreement with a single operator.
Justification for any framework agreement duration exceeding 4 years: N/A
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
IV.2) Administrative information
IV.2.2) Time limit for receipt of tenders or requests to participate
Date:
15/09/2026
Local time: 17:00
IV.2.3) Estimated date of dispatch of invitations to tender or to participate to selected candidates
Date:
06/10/2026
IV.2.4) Languages in which tenders or requests to participate may be submitted
EN
Section VI: Complementary information
VI.1) Information about recurrence
This is a recurrent procurement:
No
VI.2) Information about electronic workflows
Electronic ordering will be used
Electronic invoicing will be accepted
Electronic payment will be used
VI.3) Additional information
Please see the document: AiB-P-087: Invitation to the Selection Stage for the Procurement of Insolvency Services for Accountant in Bankruptcy - Restricted Procedure. This is available in the attachments section of PCS-T in the 'Supplier Response Guide' folder.
Completion of a Cyber Security Assessment via the Supply25 Portal is required as part of this SPD.
The buyer is using PCS-Tender to conduct this PQQ exercise. The Project code is 32489. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
A sub-contract clause has been included in this contract. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2363
The Contracting Authority does not intend to include any community benefit requirements in this contract for the following reason:
Community Benefits have been considered as part of this procurement. However, given the specialist nature of the Services and the continuing decline in bankruptcy case volumes, the inclusion of employment-related Community Benefits is not considered realistic or proportionate, as opportunities for additional recruitment are unlikely to arise during the Contract term.
Alternative Community Benefits were also considered; however, due to the niche nature of the requirement, it was concluded that such benefits would be unlikely to be sufficiently relevant to the Contract or deliver meaningful additional value.
Accordingly, Community Benefits will not be included in this procurement. Social value will instead be supported through Fair Work First principles and the mandatory payment of the Real Living Wage.
(SC Ref:839444)
VI.4) Procedures for review
VI.4.1) Review body
Kilmarnock Sheriff Court and Justice of the Peace Court
Sheriff Court House, St Marnock Street
Kilmarnock
KA1 1ED
UK
Telephone: +44 1563550024
E-mail: kilmarnock@scotcourts.gov.uk
Internet address(es)
URL: https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/kilmarnock-sheriff-court-and-justice-of-the-peace-court/
VI.5) Date of dispatch of this notice
12/08/2026