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.
Ireland
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 Accounts
- the Revenue Commissioners have no objections to restoration.
England, Wales, Scotland and Northern Ireland
Rules surrounding restoration to the Register varies depending upon which of the above jurisdictions are involved and company circumstances.
- England and Wales – Courts include District Registries and County Courts
- Scotland – Court of Sessions or Sheriff Court
- Northern Ireland – both Registrar of Companies and Royal Courts of Justice.
Administrative Restoration
- Provided it meets certain criteria, a director can apply to have the company restored to the register within 6 years of dissolution.
Restoration by Court Order
- Unless a company has been administratively restored, the Registrar can only restore the company on foot of a Court Order (which can generally be applied for up to six years after dissolution).