Company Restoration

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 12 months of the strike off. Provided that the Registrar is satisfied that all outstanding documents have been filed and all outstanding fees paid, he can 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.

After the 12 month period referred to above has expired, any member, officer or creditor of the company can apply to the High Court to have the company restored to the register. This is providing that the application is made within 20 years of strike off. Where the Court is satisfied that it would be just to restore 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 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 (Amendment) Act 1982 (Revenue strike off), it can make an application for restoration before the expiration of 12 months from the date of dissolution.

All outstanding returns must be filed. Annual returns submitted for the years 1990 onwards 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.

It should be noted that the restoration of a company is at the discretion of the Registrar. When the company has been restored to the register, it will be deemed to have continued in existence and as if its name had not been struck off the register.

Fast track restoration of dissolved companies

A company may avail of the fast track process for restoration of a dissolved company provided an officer of the company, a director or secretary, presents himself to the Companies Registration Office and remains in the office until such time as all documentation has been examined and processed to restoration.

• The director or secretary must present himself before 11am or before 3pm with all outstanding documentation and relevant fees.
• The director or secretary will be asked to complete a form applying for fast track process.
• Because amendments may need to be made to the documentation presented or extra forms may need to be completed Forms B2/B10 where company records are not up to date, the officer will be required to remain in the office until the company is restored to the register. This could mean a wait of up to 3 hours.
• In the event that extra forms need to be completed, extra fees will be payable.
• If the company has increased its share capital since the last documentation was lodged, the company officer will not be able to avail of the fast track process.

Every effort will be made to restore the company to the register provided all documentation is in order or if not, can be amended by the company officer at the counter.

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 section 311(8) Companies Act 1963, where the company was struck off under section 311, or by an officer or member of the company under section 12B(3) Companies (Amendment) Act 1982, where the company was struck off under section 12.