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. When 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 dissolution. 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 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 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.
FastTrack Restoration of Dissolved Companies
A company may avail of the fast track process for restoration of a dissolved company by presenting the application together with all outstanding returns and relevant fees by recorded delivery to the Companies Registration Office.
- The director or secretary will be asked to complete a form applying for FastTrack process.
- Amendments may need to be made to the documentation presented or extra forms may need to be completed where the company records are not up to date. The Companies Registration Office will contact the presenter of the documents for these
- 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 will not be able to avail of the FastTrack process
We can restore the company to the register provided all documentation is in order.
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.