Administrative Restoration

Where a company has been struck off for a period not exceeding 12 months, an application for restoration may be made by the company to the Registrar of Companies. There is a separate procedure for an Owners' Management Company. See below.

Once the period has elapsed, it is only possible to restore the company via Court Order Restoration. For Creditors Restoration, please see Court Order Restoration page.

The format of the application is dependent on the ground upon which the company was struck off i.e. for failure to (a) file an annual return or (b) deliver required particulars to Revenue.

Failure to file a return

Where a company has been struck off voluntarily under section 311 Companies Act 1963 or was struck off under section 12(3) Companies (Amendment) Act 1982 for failure to file annual returns, it may apply for restoration by filing within 12 months of the date of dissolution:

  • Form H1 (fee €300);
  • All outstanding annual returns together with the accounts which are required to be annexed to same pursuant to the provisions of the Companies Acts 1963-2009. These accounts must relate to an individual financial year and may not be amalgamated with the accounts for another financial year or years. (Fee per return €40 plus the relevant late filing penalties).
  • Amalgamated accounts are not accepted by CRO with annual returns. As and from 1 January 2012, a separate set of accounts will be required to be filed in respect of each financial year of a company. This is in order to ensure compliance with the 4th Company Law Directive 78/660/EEC of 25th July 1978 which contemplates individual sets of accounts for each financial year.  The effect of the foregoing is that each annual return received by CRO on or after 1 January 2012 is required to be accompanied by a set of accounts for a financial year ending not earlier than nine months before the effective date of the return, which set of accounts covers the period since the end of the period covered by the accounts that were annexed to the company's preceding annual return. It is no longer be possible to file multiple annual returns with CRO and have accepted with those returns a set of amalgamated accounts covering a number of financial years. Each annual return must have its own set of accounts annexed in order to comply with the requirements of the Companies Acts 1963-2009 as to accounts preparation and filing. It should be noted that the foregoing also applies to dissolved companies being restored to the register, whether on Form H1/H1R or via court application for restoration, where the restoration is pending as at 31 December 2011.

It is possible, in circumstances of urgency to expedite this process: Fast Track Restoration           

Link to Form H1  Page

Failure to deliver required particulars to Revenue

Where a company is struck off under section 12A of the Companies (Amendment) Act 1982 (Revenue strike off), a member or officer may apply for restoration by filing within 12 months of the date of dissolution:

  • Form H1R (fee €300);
  • Written confirmation from Revenue that all outstanding statements required by section 882 Taxes Consolidation Act 1997 have been delivered to Revenue;
  • All outstanding annual returns (fee per return €40 plus relevant late filing penalties.)  

It is possible, in circumstances of urgency to expedite this process: Fast Track Restoration            

Link to Form H1R  Page

Twelve Month Limit

Administrative restoration is not possible if more than 12 months has elapsed since the date of the company's dissolution. The forms must be submitted by the company not later than the day before the anniversary of the company's dissolution for the Registrar to be in a position to restore a company administratively. If that deadline is missed, a Court application will be necessary.

Where a company or any member, officer or creditor of the company feels aggrieved by the company having been struck off the register, the court may, within 20 years of the date of dissolution of the company, order that the company be restored to the register.

Restoration of an Owners’ Management Company

Where an Owners’ Management Company has been struck off voluntarily under section 311 Companies Act 1963 or was struck off under section 12(3) Companies (Amendment) Act 1982 for failure to file annual returns, it may apply for restoration by filing within six years of the date of dissolution:

  • Form H1-OMC (fee €300) or where an officer of an Owners' Management Company completes Form H1 within the first 12 months of dissolution, it is not necessary to file Form H1-OMC in such circumstances;
  • All outstanding annual returns together with the accounts which are required to be annexed to same pursuant to the provisions of the Companies Acts 1963-2009. These accounts must relate to an individual financial year and may not be amalgamated with the accounts for another financial year or years. (Fee per return €40 plus the relevant late filing penalties).
  • Amalgamated accounts are no longer accepted by CRO with annual returns. As and from 1 January 2012, a separate set of accounts will be required to be filed in respect of each financial year of a company. This is in order to ensure compliance with the 4th Company Law Directive 78/660/EEC of 25th July 1978 which contemplates individual sets of accounts for each financial year.  The effect of the foregoing is that each annual return received by CRO on or after 1 January 2012 is required to be accompanied by a set of accounts for a financial year ending not earlier than nine months before the effective date of the return, which set of accounts covers the period since the end of the period covered by the accounts that were annexed to the company's preceding annual return. It is no longer be possible to file multiple annual returns with CRO and have accepted with those returns a set of amalgamated accounts covering a number of financial years. Each annual return must have its own set of accounts annexed in order to comply with the requirements of the Companies Acts 1963-2009 as to accounts preparation and filing. It should be noted that the foregoing applies to dissolved companies being restored to the register, whether on Form H1/H1R or via court application for restoration, where the restoration is pending as at 31 December 2011.

The form H1-OMC restoration is for Owners’ Management Companies only. Form H1-OMC cannot be used to administratively restore a company struck off the register by the Revenue Commissioners. The form must be accompanied by the relevant certificates before restoration can be effected. For example of Certification of solicitor or accountant, please see Form H1-OMC Certification page. Please see the notes on Form H1-OMC. An Owners Management Company is defined in Section 1 of the Multi-Unit Developments Act 2011. Link to Muds ActLinks to external website.

Please Note:   Where an officer of an Owners' Management Company completes Form H1 within the first 12 months of dissolution, it is not necessary to file Form H1-OMC in such circumstances. However, where an application for restoration is made between 1 and 6 years of the dissolution of the company, the officer must complete Form H1-OMC instead. Form H1 is valid only for the first year since the dissolution of the company and has less requirements than the form H1-OMC. If a member of the company is making the application to restore the company, then the form H1-OMC must be completed.

It should be noted that form H1-OMC will be rejected where not all of the necessary documents have been filed. Form H1-OMC must have the certified copy of the deed of transfer of common areas attached as well as the certification of the solicitor or accountant. The deed must be dated no later than the day prior to the date of the company's dissolution. An undated and/or unsigned deed is insufficient.

Form H1-OMC is not eligible for the FastTrack Restoration process. Link to Form H1-OMC Page.

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