Debtors (Scotland) Act 1987

20 (1) The sheriff officer who arranged the sale shall within a period of 14 days after the date of completion of the sale send to the creditor a report of the sale in the form prescribed by Act of Sederunt setting out—

(a) any articles which have been sold and the amount for which they have been sold;

(b) any articles which remain unsold;

(c) the expenses of the diligence chargeable against the debtor;

(d) any surplus paid to the debtor; and

(e) any balance due by or to the debtor;

and the sheriff officer shall, within the same period, send a copy of the report to the debtor.

(2) The report of sale shall be signed by the sheriff officer.

(3) The creditor and the debtor may have the report of sale taxed by the auditor of court of the sheriff court within whose jurisdiction the articles were poinded.