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Guides to Fees.

This page hosts the Creditors' Guides to Insolvency Practitioners' Fees published by R3 in conjunction with the IPA and ICAEW. These are the documents most often referenced from our engagement letters, SIP 9 disclosures, and creditor correspondence.

Current versions and superseded archive versions are both available. If you have received correspondence from us referring you here, the relevant guide is below.

13 current creditors' guides
2 archived versions
Hosted in original R3 / IPA / ICAEW form
Stable URL — referenced from engagement letters
Last reviewed November 2025
Jump toCurrent creditors' guidesArchiveSpeak with us
Section 01

Creditors' Guides to Insolvency Practitioners' Fees

Statement of Insolvency Practice 9 (SIP 9) requires insolvency practitioners to provide creditors with information about how fees are determined and what creditors can do if they are dissatisfied. The Creditors' Guides published by R3 in conjunction with the IPA and ICAEW serve as the standard explanatory note required by SIP 9.

Each guide is procedure-specific. The version applicable to each appointment is the version in effect on the date the office holder agreed to act — so the current version applies for appointments after 1 April 2021; otherwise see the archive below.

Source

Most current versions are also published by R3, IPA, and ICAEW. Copyright is retained by the publishing bodies.

Filter
Current versions · Effective from 1 April 2021 onwards13 of 13
PDF
CVA / IVA
Effective
1 April 2021

A Creditor's Guide to Insolvency Practitioners' Fees Under a Voluntary Arrangement

For creditors in CVA and IVA appointments. Explains how supervisor fees are determined, what reports creditors receive, and how to raise concerns.

Published by R3 / IPA / ICAEW
PDF
CVA
Effective
June 2022

A Creditor's Guide to Company Voluntary Arrangements

CVA-specific creditors' guide providing additional depth for company-specific contexts beyond the broader Voluntary Arrangements guide.

Published by R3 / IPA / ICAEW
PDF
Administration
Effective
1 April 2021

A Creditor's Guide to Administrators' Fees

Explains how administrators' fees are fixed, the role of the creditors' committee where applicable, and creditor rights.

Published by R3 / IPA / ICAEW
PDF
Administration
Effective
February 2023

A Creditor's Guide to Administration

Broader companion to the Administrators' Fees guide. Explains the administration procedure end-to-end from a creditor's perspective — in what circumstances a company enters administration, the administrator's role and statutory objectives, how creditors prove their debts, and the typical timeline.

Published by R3 / IPA / ICAEW
PDF
CVL / Compulsory
Effective
1 April 2021

A Creditor's Guide to Liquidators' Fees

For creditors in CVL and compulsory liquidation appointments. Covers fee fixing, progress reports, and creditor rights.

Published by R3 / IPA / ICAEW
PDF
Compulsory
Effective
September 2022

A Creditor's Guide to Compulsory Liquidation

Broader companion to the Liquidators' Fees guide for compulsory liquidations. Explains the court-driven procedure end-to-end — how a winding-up petition leads to compulsory liquidation, the Official Receiver's role, and what creditors should expect.

Published by R3 / IPA / ICAEW
PDF
CVL
Effective
October 2022

A Creditor's Guide to Creditors' Voluntary Liquidation

Broader companion to the Liquidators' Fees guide for CVLs. Explains the director-initiated CVL procedure end-to-end — the section 100 decision procedure, the liquidator's role, how creditors prove their debts, and what creditors should expect through the appointment.

Published by R3 / IPA / ICAEW
PDF
Scottish Liquidation
Effective
January 2022

R3 — A Guide for Creditors on Insolvency Practitioner Fees (Scotland)

Scotland-specific creditors' guide to liquidators' fees. Applies to Scottish liquidations under the Insolvency (Scotland) (Receivership and Winding up) Rules 2018. Use this version for any Scottish liquidation appointment.

Published by R3
PDF
MVL
Effective
May 2023

A Members' Guide to Liquidators' Fees in Members' Voluntary Liquidation

For shareholders in solvent (members') liquidation. Different framework from creditors' guides given the solvent nature of MVL.

Published by R3 / IPA / ICAEW
PDF
Bankruptcy
Effective
1 April 2021

A Creditor's Guide to Trustees' Fees

For creditors in personal bankruptcy appointments. Covers fee fixing for trustees in bankruptcy and creditor rights.

Published by R3 / IPA / ICAEW
PDF
Bankruptcy
Effective
September 2022

A Creditor's Guide to Bankruptcy

Broader companion to the Trustees' Fees guide. Explains the bankruptcy procedure end-to-end from a creditor's perspective — how bankruptcy is initiated, what the trustee does, how creditors prove their debts, and what to expect from the process.

Published by R3 / IPA / ICAEW
PDF
Committees
Effective
1 March 2023

A Creditors' Guide to Committees

For creditors invited to serve on creditors' committees. Explains the committee's role, fee approval function, and committee member duties.

Published by R3 / IPA / ICAEW
PDF
Moratorium
Effective
June 2022

A Creditor's Guide to the Moratorium

For creditors in companies subject to a Part A1 Moratorium under CIGA 2020. Covers monitor fees and creditor rights during the moratorium period.

Published by R3 / IPA / ICAEW
Section 02 · Archive

Superseded versions

Superseded guide versions remain applicable for appointments where the office holder agreed to act before the current version's effective date. If you are a creditor in an appointment that started before 1 April 2021, the relevant guide may be one of the archived versions.

Additional archived versions for Administrators, Liquidators, and Trustees can be added over time. The architecture supports unlimited archive entries following the same URL convention.

Show / hide archive · 2 superseded
PDF
CVL / Compulsory
Superseded
6 April 2017 – 31 March 2021

A Creditor's Guide to Liquidators' Fees

Applicable for liquidations where the office holder agreed to act between 6 April 2017 and 31 March 2021. Reflects the Insolvency (England and Wales) Rules 2016 framework. Live cases from this period continue to rely on this version.

PDF
MVL
Superseded
6 April 2017 – 1 May 2023

A Shareholders' Guide to Liquidators' Fees

Predecessor to the May 2023 Members' Voluntary Liquidation guide. Applicable for solvent liquidations where the office holder agreed to act between 6 April 2017 and 1 May 2023. Reflects the Insolvency (England and Wales) Rules 2016 framework.

Case-specific question?

Speak with us about a specific case

The creditors' guides cover the framework. They cannot answer case-specific questions — whether the fee being charged is reasonable, what your rights are in the procedure, or how to raise a concern. We are happy to engage with creditors and other interested parties directly. Free initial conversation, no obligation.

Call 020 8153 1270info@iqinsolvency.comContact form

This page hosts regulatory documents in their original form. The contents are produced by R3 in conjunction with the IPA and ICAEW. Copyright is retained by the publishing bodies. IQ Insolvency hosts these documents as a stable URL for the convenience of creditors and other interested parties.