From 1st March 2022 the H1 will become a mandatory online filing only via the CORE portal. H1’s received by post after this date will be returned for submission online.
Where a company has been struck off the register for a period not exceeding 12 months, an application for restoration may be made by the company to the Registrar of Companies. Once the 12 months has elapsed, it is only possible to restore the company via Court Order Restoration. For creditors restorations, please also see the Court Order Restoration page.
Where a company has been struck off under section 733 Companies Act 2014, it may apply for restoration by filing within 12 months of the date of the dissolution.
The CRO introduced mandatory electronic filing for the submission of the following documents since 1 June 2017 in accordance with S.I. No. 458 of 2016 and Section 897, Companies Act 2014.: ◾B1 - Annual Return (including financial statements and electronic payment) ◾B2 - Change of registered office ◾B10 - Change of director and/or secretary, or a change in their particulars ◾B73 - Nomination of a new annual return date.
The conditions that must be met include:
Where a company has been struck off under section 726(1)(b) Companies Act 2014 (Revenue strike-off) a member or officer may apply for restoration by filing within 12 months of the date of dissolution. An additional document will then be required to accompany the form H1 and assorted documents above - Written confirmation from Revenue that all outstanding statements required by section 882 Taxes Consolidation Act 1997 have been delivered to Revenue.
Twelve Month Limit
Administrative restoration is not possible if more than 12 months have elapsed since the date of the company's dissolution. The forms must be submitted 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. Any required amendments to documents submitted must be completed within the 15 month period. 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.
Change of Name/Change of Company Type
Every company being restored to the register must be in compliance with the provisions of the Companies Act 2014. Old unconverted private limited by shares companies become LTD companies and guarantee companies and unlimited companies must be accord with the name requirements imposed by the Act. See Restoration and Company Type for more information.
Where an Owners Management Company has been struck off voluntarily under section 733 Companies Act 2014, section 311 Companies Act 1963 or was struck off under section 12 Companies Amendment Act 1982, it may apply for restoration by filing within six years of the date of dissolution;
Please note that where an officer of an OMC completes Form H1 within the first 12 months of the dissolution, it is not necessary to file Form H1-OMC. However where a restoration application is made between 1 and 6 years after the dissolution, the officer of the company must complete Form H1-OMC. 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 also 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.
Link to Forms page
Copyright 2023 Public Office Address: Companies Registration Office, Bloom House, Gloucester Place Lower, Dublin 1. Phone: +(353 1) 8045200
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