These guides are produced by R3 and provide information on the bases on which insolvency practitioners’ remuneration is fixed in a format suitable for making creditors aware of the relevant legislative provisions. They also explain creditors’ rights to seek further information about and challenge the level of remuneration, disbursements and other expenses.

Since 2011, Statement of Insolvency Practice 9 – payments to insolvency office holders and their associates and Statement of Insolvency Practice 7 - presentation of financial information in insolvency proceedings use the expression 'suitable explanatory note' which sets out the rights of creditors. These guides may be used as that explanatory note.

Prior to 2011, versions of the creditors’ guides formed part of Statement of Insolvency Practice 9.

England and Wales - effective from 1 April 2021

• A creditors' guide to fees charged by trustees in bankruptcy
• A creditors' guide to insolvency practitioners' fees under voluntary arrangements
• A creditors' guide to administrators' fees
• A creditors' guide to liquidators' fees
• A creditors' guide to Members Voluntary Liquidation (May 2023)

Scotland

• A creditors' guide to insolvency practitioners' fees under a voluntary arrangement
• A creditors' guide to remuneration for a trustee acting under a trust deed
• A creditors' guide to remuneration of trustees in bankruptcy
• A creditors' guide to administrators' remuneration
• A creditors' guide to liquidators' remuneration

England and Wales - effective before 1 April 2021