What to do if your Company is struck off the register

The CRO have resumed enforcement proceedings and involuntary strike offs since August 2025. The CRO has in the first instance looked to companies who have the longest outstanding annual returns.

We have outlined the steps to take for company directors to foot of an involuntary strike off notice in our previous article. There is a limited time to act in this circumstance. In situations where the company has not remedied matters, and the company is struck off the register, there are still options available.

1)     Administrative Restoration

Where a company has been struck off the register for a period not exceeding 12 months, and application for restoration may be made by he company to the Registrar of companies.

-        A Form H1 is filed within the CRO within 12 months

Further:

-        In the case of the grounds of strike off being S726 (a) the non-filing of Annual Returns, the respective returns need to be brought up to date

(NOTE: in effect this means that all of the years requiring audited financial statements must be filed with the Registrar)

-        In the case of the grounds of strike off being S726(b), the delivery to the Revenue Commissioners the relevant filing returns.

-        In the case of the grounds of strike off being S726(c), the provision to the Registrar evidence of a Section 137 bond being in place.

-        In the case of the grounds of strike off being S726(d) to S726(i), the delvery to the Registrar the relevant return or provision of evidence of the relevant return.

2)     High Court Restoration

Where a company has been struck off and dissolved for a period exceeding 12 months, administrative restoration by the Registrar of Companies is not possible.

However, provided that 20 years has not elapsed from the date of its dissolution, the company or any member may make an application to the High Court for restoration where the company was struck off voluntarily at the request of the company, or by any officer or member of the company where the company was struck off for non-filing of annual returns or at the request of Revenue for non-delivery of a statement to it.

A restoration application must be made on notice to the Registrar of Companies, the Minister for Public Expenditure and Reform and the Revenue Commissioners, each of whom has various procedural requirements before a letter of no objection to the restoration can be issued. 

Circumstances whereby a High Court restoration is considered by company directors, include instances such as a bank account or land holding being contained within the company entity.

It should be noted that Annual Returns including annual financial statements and required audited financial statements will also have to be filed with the Registrar in such an application.

This article is of a general nature in relation to Involuntary / Compulsory Strike Offs and attendant matters. For professional advice call our Advisory team at McCarthy Walsh are available on our confidential line 01 444 5260 for queries and advice.