Voluntary company strike off – CRO Requirements

Voluntary company strike off – CRO Requirements


If the company has any outstanding annual returns and CRO fees due, these must be filed and paid two weeks before an application can be made to the CRO to strike off the company.

A letter of no objection must be requested from Revenue. Before a letter of no objection can be issued by Revenue, all the companys tax returns must be filed up to date. The current waiting time for a letter of no objections is approximately 6 weeks. If there are outstanding tax returns to be filed then this waiting time will be longer.

Please also note that if you are striking off a company in the middle of a tax year, you are still obligated to file a P35 within 2 weeks of the trade of the company ceasing even though this return is not usually due until 15th February the following year.

If you are a Vat registered company, don’t forget to claim the Vat on the professional fees in relation to the strike off in your final Vat return.

Once issued the letter of no objection is valid for 6 months.

Once you receive the letter of no objection, an advertisement must be placed in one daily newspaper published and circulated nationwide in the Republic of Ireland

If the company has changed its name within 12 months prior to the date of publication, the former name as well as the current name of the company must appear on the advertisement

The business name of the company if difference to the company name must also appear on the advertisement.

If the company had changed registered office in the last 12 months, the former registered office must also appear in the advertisement.

Please note that once published, the entire newspaper page on which the advertisement appears must be submitted to the CRO within 4 weeks. Sample texts of advertisements are available on the CRO website http://www.cro.ie/

A Form H15 must be completed and signed by a current director of the company.

The following is submitted to the CRO:

Completed Form H15
Letter of no objection received from Revenue
The full page of the newspaper on which the advertisement to strike off the company appears

This documentation must be sent to:
The Companies Registration Office,
O’ Brien Road,
Carlow.

There is no fee required to be paid to the CRO to strike the company off.