How to Voluntarily Strike Off an Irish Company

An Irish company that has never traded or has ceased trading may be able to apply for voluntary strike-off using Form H15. It is not an instant closure: the company must satisfy statutory conditions, clear outstanding filings and tax matters, obtain a Revenue letter of no objection, publish a newspaper advertisement and complete the CRO Gazette process.

Voluntary strike-off is different from liquidation

Voluntary strike-off is an administrative request to the Registrar for a company that has never carried on business or has ceased to do so and meets the conditions. Liquidation is a different legal process involving the winding up of a company’s affairs. The correct route depends on assets, liabilities, creditors, solvency and the facts.

Do not use an H15 simply because directors no longer want the company. Resolve outstanding obligations first and take professional advice where the company has traded, holds property, owes money or may face claims.

Core eligibility conditions for an H15 application

The CRO summarises the statutory conditions under section 731 of the Companies Act 2014. At the application date:

• the company must never have carried on business or must have ceased carrying on business;
• a qualifying resolution must have been passed no more than three months before the H15 is received;
• the company’s liabilities, including contingent and prospective liabilities, must not exceed €150;
• the company’s assets must not exceed €150;
• the company must not be a party to ongoing or pending litigation;
• all outstanding annual returns must have been delivered and related fees and late penalties paid.

The CRO cautions that assets and liabilities cannot simply be netted against each other. Each limit must be considered separately. A company with €1,000 of assets and €1,000 of liabilities does not become eligible by saying the net position is zero.

Step-by-step voluntary strike-off process

1. Stop trading and identify every asset, liability and possible claim. Include contingent and prospective liabilities, not only amounts shown in the latest accounts.
2. Bring CRO filings up to date. File all outstanding annual returns and pay relevant filing fees and penalties.
3. Bring Revenue matters up to date. File tax returns through the cessation date, clear liabilities and cease the appropriate tax registrations.
4. Pass the required resolution. The CRO says it must be dated within three months of the application and is now incorporated into the online H15 process.
5. Obtain Revenue’s letter of no objection. Revenue states that the letter is valid for three months.
6. Publish the prescribed newspaper advertisement. It must appear in an eligible daily national newspaper no more than 30 days before the application reaches the CRO.
7. File Form H15 through CORE. Upload the required documents and pay the current CRO filing fee.
8. Monitor the CRO Gazette. If the application satisfies the conditions, the Registrar publishes notice of the intention to strike off the company.
9. Wait through the objection period. The CRO says the company will be dissolved within 90 days of the Gazette notice unless a valid objection is received.

Revenue letter of no objection

A Revenue letter of no objection must be uploaded with the H15. Revenue says an active director must make the application, although an authorised agent may act with a signed authority. Applications should be made only after all returns through the cessation date are filed, no tax liabilities remain, and the company has been ceased across the relevant tax heads.

Revenue lists mandatory information including the company name, CRO number, tax registration number where applicable, exact cessation date, confirmation about assets and outstanding liabilities, and contact details. The letter is valid for three months, so coordinate its timing with the resolution, advertisement and H15.

Newspaper advertisement rules

The CRO requires an advertisement in the prescribed format in a daily newspaper published and circulated nationwide in the Republic of Ireland. The advertisement must be no more than 30 days old when the application is delivered. The uploaded PDF must show the newspaper name, publication date and clearly marked advertisement.

Recent former names, business names and registered-office addresses may need to be included. The CRO publishes sample wording and a list of eligible newspapers. Follow the current template exactly and do not place the advert until the other time-sensitive steps are ready.

Important timing windows

What happens after Form H15 is filed?

The Registrar’s power to strike off is discretionary. If the application meets the conditions, the CRO publishes a public notice in its weekly Gazette. An objection may be made on the statutory grounds using Form H16 during the 90-day period. The company can request cancellation of its application using Form H17 within the permitted period.

Do not assume the company is dissolved merely because the H15 was submitted or the first notice appeared. Check the live CRO status and Gazette record. Continue to protect records, monitor correspondence and avoid new business or liabilities while the application is being determined.

Consequences of dissolution

Once struck off and dissolved, the company ceases to exist as a legal entity. CRO guidance warns that company assets may vest in the State and that liabilities of directors, officers or members can continue and may be enforced as if the company had not been dissolved. Strike-off is therefore not a method for disposing of unresolved debts, claims or assets.

A struck-off company can potentially be restored, but restoration is a separate process with its own time limits, costs and consequences. See how company restoration works in Ireland.

Common reasons an application is delayed or unsuitable

• outstanding B1 annual returns, fees or late-filing penalties;
• unfiled tax returns or an open tax registration;
• assets or liabilities above €150, including contingent liabilities;
• ongoing or pending litigation;
• expired Revenue letter, old resolution or advertisement outside the 30-day window;
• incorrect newspaper wording or missing former name/address details;
• assuming submission means immediate dissolution;
• continuing to trade or incur liabilities while the request is pending.

Voluntary strike-off checklist

• professional review of the appropriate closure route;
• complete list of assets, liabilities and potential claims;
• all CRO annual returns and charges reviewed;
• Revenue filings, liabilities and registrations resolved;
• resolution, Revenue letter and newspaper advertisement timed correctly;
• H15 filed online through CORE with readable attachments;
• Gazette notices and final company status monitored;
• statutory and accounting records retained as advised.

For background on status language, read what Strike-Off Listed means and what happens after an Irish company is struck off.

Official sources

Use the CRO’s current voluntary strike-off guidance, the CRO forms list and Revenue’s letter-of-no-objection guidance. This article is general information and is not legal, tax, accounting or insolvency advice.