Company Restoration – Ireland

Ireland Company Restoration

A company can be Struck Off by the Registrar of Companies under the following circumstances:

  • Company has failed to file an Annual Return
  • Company has failed to make a statement of its particulars to the Revenue Commissioners
  • Company is not carrying out business

Where a company is struck off as a consequence of failing to file an Annual Return the liability, if any, of every director, officer and member of the company continues and may be enforced as though the company had not been dissolved.

If any member, officer or creditor of the company is aggrieved at the company’s strike off, they can apply to the Registrar of Companies for the restoration of the company within twelve months of the strike off, providing that the Registrar is satisfied that all outstanding documents have been filed and all outstanding fees and penalties are paid, he can then restore the company to the register.

Where the Registrar restores the company to the register, the company is deemed to have continued in existence as though it had not been struck-off.

Company Restoration less than 12 months

Where a company is struck off, we can make an application to the Registrar of Companies to have it restored to the register. An application for restoration before the expiration of 12 months from the date of dissolution. The dissolution is the date of publication in Iris Oifigiuil of the notice striking the company name from the register.

Where a company is struck off under section 12a Companies Act, it can make an application for restoration. All outstanding returns must be filed. Annual returns submitted must be accompanied by audited accounts.

In addition, written confirmation from the Revenue Commissioners that all outstanding, if any, statements required by section 882 Taxes Consolidation Act 1997 have been delivered to them.

Company Restoration more than 12 months

If the time for lodging Form H1/H1R has expired, the company or any member may make an application to the High Court for restoration under the Companies Act 2014, where the company was struck off under section 311, or by an officer or member of the company under the Companies (Amendment) Act 1982.

FastTrack Company Restoration

We can have a dissolved company restored by applying to the Companies Registration Office under their FastTrack scheme providing:

  • The company makes the application for restoration within 12 months of being struck off, otherwise application must be made to the High Court.
  • The company must bring their annual returns and accounts up to date
  • All filing fees and late filing penalties are paid
  • The company must not have allotted any shares during the period covered by the annual returns which are being filed
  • A completed form 11F must be filed with the Revenue Commissioners
  • A letter of consent to the company being restored is then issued by the Revenue Commissioners

We can assist clients who wish to have a company restored by preparing and presenting to the Companies Registration Office  all of the outstanding documents and make the application.

We will supply a Certified Certificate of Good Standing from the Registrar showing the status of your company as restored, this document can then be presented to your bank confirming your company’s legal standing.