Companies struck off the Register for whatever reason cease to exist as a legal entity. Depending upon how long a company has been struck off it may seek restoration either directly with the Registrar or through the Courts. Specialist independent legal advice may be required.
Restoration to the Register falls into two categories depending on how long a company has been struck off.
- Companies struck off for less than one year can apply for restoration directly to the Companies Registration Office
- Companies struck off for more than one must apply for restoration through the High Court
Regardless of which route is taken to achieve restoration companies must ensure, at a minimum, that:
- all outstanding filings due between the date of strike-off and the date requesting restoration are prepared. The most costly and time-consuming of these will be the Annual Returns and Financial Statements
- the Revenue Commissioners have no objections to restoration.