Voluntary Strike-off

Strike-off relates to a company being struck-off the Register at which point the company no longer exists as a legal entity.

Ireland

• Voluntary strike-off is where the company itself actively seeks to be struck-off the Register.  An option generally used by dormant non-trading companies.
• Involuntary strike-off where the company is forced into strike-off.  An option generally used by Revenue Commissioners or by the Company Registrar for non-filing of Annual Returns.

Provided there are valid reasons individuals who feel they have been aggrieved or in any other demonstrable manner left at a substantial disadvantage due to the strike-off may seek restoration of that Company up to twenty years from the date it was struck-off.  

Should such a request be upheld the Directors of record at the time the company was struck-off would be responsible for restoring the company to the Register.

United Kingdom

• Voluntary Strike off is where the Company requests the Registrar to remove the company from the Register.  This is generally an option used by non-trading companies.
• Involuntary Strike-off is where the Registrar strikes the company off the Register in circumstances which include company having no directors, failure to meet with filing requirements, etc.

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