Strike Off a company in Ireland

This guide will explain how to strike off a company in Ireland. A company can request to the registrar to be struck off if it has no creditors. The company can be struck off under the following conditions:

• The company has never traded or has ceased to trade.
• The company has applied by special resolution 3 months prior to the application resolved to the registrar to be struck off having never traded or ceased to trade. The company must also resolve to not carry on any further business. A copy of the resolution must be filed with the CRO.
• All annual returns must be up to date.
• The Form H15 must be submitted to the registrar outlining that assets of the company do not exceed €150.00, liabilities do not exceed €150.00, and that the company is not party to any litigation.
• The registrar must also receive a letter of no objection from the Revenue Commissioners no longer than 3 months before the application to strike off.
• A copy of a newspaper advertisement that circulates nationally must be included with the application. Any amendments to the company name or the registered office address of the company must be included on this advertisement.

Companies have the ability to object to the strike off siting that one or more of the conditions of the strike off have not been met. One example is where a Creditor of the company submits the application to object.