VOLUNTARY STRIKE OFF – ADVERTISEMENT ONLY – PRICE €124.99
To Voluntary Strike off a company it requires a four step process; if you are comfortable with forms you could do this yourself.
As we would strike off a lot of companies, we have negotiated a more favourable rate with the national newspapers for the advertisements needed in step three.
When you have completed step 1 and 2 below let us know and we can complete step 3 for you.
How to Voluntary Strike off a Company:
A company that ceases to trade and has no outstanding creditors can request the Registrar to strike off the company.
Section 311 Companies Act 1963 (as amended) gives the Registrar power to strike companies off the register. However, it is a discretionary power which she will use only if a director of a company makes a formal request to her on the form H15 to strike the name of his/her company off the register. Form H15 has no filing fee.
The company can request voluntary strike-off provided:
The company has ceased trading/has never traded and that it will not re-commence or commence trading, as applicable, in the period prior to its being struck off the register.
As at the date of the application –
1. the amount of any assets of the company does not exceed €150
2. the amount of any liabilities of the company (including contingent and prospective liabilities) does not exceed €150.
Such request is conditional on the following being received:
All outstanding annual returns and payment of relevant fees and penalties.
A letter of no objection from the Revenue Commissioners (dated within six months of the Form H15)
The entire page of the newspaper containing the advertisement paragraph (photocopies not accepted). The advertisement is placed within the six weeks prior to receipt by the CRO of the Form H15.
All outstanding annual returns must be filed by the company at least two weeks before the request for strike-off is made and relevant fees and any applicable late filing penalties in respect of such filings must be paid.
A letter of no objection can be obtained from the Revenue Commissioners. This should be requested in writing from:
Once issued, the letter of no objection is valid for six months.
An advertisement, along the lines of the sample text below, is placed in one daily newspaper published and circulated nationwide in the Republic of Ireland, and attached to Form H15. The advertisement can be published in the Irish Independent, Irish Daily Mail, Irish Daily Mirror, Irish Daily Star, Irish Times, Irish Examiner, The Herald or the Sun (Irish Edition).
This advertisement should appear in a newspaper published not more than six weeks prior to the delivery to the CRO of the application for voluntary strike off. The entire newspaper page on which the advertisement appears should be submitted to the CRO with Form H15, as it is essential that both the name of the newspaper and the date of publication are displayed with the advertisement. Please note that the one advertisement may be used to advertise the intended voluntary strike off of up to a maximum of six companies. In such cases, a separate Form H15 is required for each company.
A director of the company currently recorded as such with CRO, submits a request for strike-off of the company using Form H15.
As it can take some time to complete steps 1 and 2 above the advertisement should not be placed until these steps have been completed.
Note: Up-to-date Annual Returns
The Registrar strikes off companies voluntarily on a regular basis. Please note that in order to qualify for voluntary strike off, a company must be up to date with its annual filing requirements as at the date it lodges with the CRO an application for voluntary strike off which application satisfies all the requirements set out above. This means that in the event that a voluntary strike off application does not comply with any of these requirements and is returned to the presenter, that company will have to ensure that it is up-to-date with its annual return filing requirements as at the date it re-lodges an application which does satisfy all CRO requirements.
Provided all outstanding annual returns are filed before the complete application for voluntary strike-off is received, no further returns are required to be filed with the CRO. For example, where a company’s Annual Return Date is 30th September and a complete application for voluntary strike-off, that satisfies all the requirements set out above, is received and registered on 10th September, the annual return due to made up to 30th September is not required to be filed.
The strike off process is a lengthy one and the company will be formally asked on two separate occasions, a month apart, if it still wishes to be struck off. The Registrar will then advertise her intention to strike the name of the company off the register and finally, a further month later, the company will be struck off and dissolved.
PRICE €124.99 ORDER FORM