{
  "url": "https://openlegislation.uk/insolvency-rules-1986/rule-5.61",
  "json_url": "https://openlegislation.uk/insolvency-rules-1986/rule-5.61.json",
  "legislation": "uksi/1986/1925",
  "legislation_title": "The Insolvency Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-rules-1986",
  "path": "rule/5.61",
  "kind": "rule",
  "number": "5.61",
  "heading": "Trustee’s final account",
  "text": "(1) Where a bankruptcy order is annulled under section 261(2)(a), 261(2)(b) or 263D(3), this does not of itself release the trustee from any duty or obligation, imposed on him by or under the Act or the Rules, to account for all his transactions in connection with the former bankrupt’s estate.\n(2) The trustee shall submit a copy of his final account to the Secretary of State as soon as reasonably practicable after the court’s order annulling the bankruptcy order; and he shall file a copy of the final account in court.\n(3) The final account must include a summary of the trustee’s receipts and payments in the administration, and contain a statement to the effect that he has reconciled his account with that held by the Secretary of State in respect of the bankruptcy.\n(4) The trustee is released from such time as the court may determine, having regard to whether paragraph (2) of this Rule has been complied with.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5 substituted (1.1.2003) by The Insolvency (Amendment) (No. 2) Rules 2002 (S.I. 2002/2712), rule 1(1), Sch. para. 24 (with rule 3(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Pt. 5 Chs. 7-12 substituted for Pt. 5 Ch. 7 (1.4.2004) by The Insolvency (Amendment) Rules 2003 (S.I. 2003/1730), rule 1(3), Sch. 1 para. 31"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted for rule 4.54(5)",
      "affecting": "uksi/2010/686",
      "affecting_title": "The Insolvency (Amendment) Rules 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1925/rule/5.61",
    "retrieved_at": "2026-10-29T16:38:55.219722+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}