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Voluntary Strike Off - Limited Companies

Voluntary Strike Off - Limited Companies

Voluntary Strike Off - Limited Companies
If you're considering closing down your company, directors can make a request to the Companies Registration Office (CRO) for a Voluntary Strike Off, provided certain conditions are met. Below is a detailed guide on how to proceed.

How Can I Make a Voluntary Strike Off Request to the CRO?

To request a strike-off, you must file a Form H15 with the CRO within 3 months of the company's Special Resolution to wind up. The following must accompany the application:

  1. Letter of No Objection from the Revenue Commissioners (dated within 3 months).
  2. A page from a newspaper advertisement published in a national Irish newspaper within 30 days of the strike-off request.

Additionally, all outstanding filings with the CRO must be completed before the application is registered.

Voluntary Strike Off - Special Resolution

For a company to be struck off, shareholders must pass a Special Resolution (with at least 75% of votes) stating that:

  • The company has either never traded or has ceased to trade.
  • The company will not trade or incur any further liabilities pending the strike-off.

Directors have 3 months from the resolution date to file the application for strike-off with the CRO.

Voluntary Strike Off - Letter of No Objection

To obtain the Letter of No Objection from the Revenue Commissioners, you must:

  • Notify the Revenue of the company’s cessation.
  • Ensure all tax returns up to the cessation date have been filed.
  • Fulfill all outstanding tax liabilities.

[View our Tax Compliance Services]

Voluntary Strike Off - Newspaper Advertisement

As part of the strike-off application, public notice must be given by:

  • Publishing the notice in a nationally circulated newspaper.
  • Submitting the advertisement within 30 days of the strike-off request.

What Happens After Submitting the Application for Strike Off?

Once the application is in order, the CRO will:

  1. Change the company’s status to “Strike Off Listed”.
  2. Publish a notice in the CRO Gazette about the intention to strike off the company.

The company will be dissolved within 90 days, unless an objection is received.

Who Can Object to a Voluntary Strike Off Request?

Any person can object to the strike-off within 90 days of the notice's publication by filing a Form H16. Objections must relate to failure in meeting one or more of the strike-off requirements.

 

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