How to restore a struck off company ?

Where a company has been struck off the register for a period not exceeding 12 months, an application for restoration may be made by the company to the Registrar of Companies. Once the 12 months has elapsed, it is only possible to restore the company via Court Order Restoration. For creditors restorations, please also see the Court Order Restoration page.

The format of the application is dependent on the grounds upon with the company was struck off ie. for the failure to file annual returns or to deliver required particulars to the Revenue Commissioners.

Failure to File an Annual Return

Where a company has been struck off voluntarily under section 311 Companies Act 1963 or was struck off under section 12(3) Companies Amendment Act 1982 for failure to file annual returns, it may apply for restoration by filing within 12 months of the date of the dissolution

• Form H1 (filing fee €300)
• all outstanding annual returns together with the accounts which are required to be annexed to same pursuant to the provisions of the Companies Act 1963-2013. These accounts must relate to an individual financial year and may not be amalgamated with the accounts for another financial year or years. (Fee per return €40 plus the relevant late filing penalties.)
• Amalgamated accounts are not accepted by the CRO with annual returns.
• Please note only the 1st outstanding B1 can be filed electronically in a restoration application. All additional B1’s outstanding must be filed manually.

It is possible in circumstances of urgency to expedite this process: Fast Track Restoration. Link to Forms Page.

Failure to deliver required particulars to the Revenue.

Where a company has been struck off under section 12a of the Companies Amendment Act 1982 (Revenue strike-off) a member or officer may apply for restoration by filing within 12 months of the date of dissolution.

• Form H1R (filing fee €300)
• Written confirmation from Revenue that all outstanding statements required by section 882 Taxes Consolidation Act 1997 have been delivered to Revenue
• All outstanding annual returns (fee per return €40 plus relevant late filing penalties)
• Please note only the 1st outstanding B1 can be filed electronically in a restoration application. All additional B1’s outstanding must be filed manually.

It is possible in circumstances of urgency to expedite this process: Fast Track Restoration. Link to Forms page.

Twelve Month Limit

Administrative restoration is not possible if more than 12 months have elapsed since the date of the company’s dissolution. The forms must be submitted not later than the day before the anniversary of the company’s dissolution for the Registrar to be in a position to restore a company administratively. If that deadline is missed, a Court application will be necessary. Where a company or any member, officer or creditor of the company feels aggrieved by the company having been struck off the register, the court may, within 20 years of the date of dissolution of the company, order that the company be restored to the register.

Any queries on same give me a call on 091 763817 or email me on oliver@taxreturnhelp.ie