How To Close A Company In Ireland

Criteria for Voluntary Strike-Off

If you need help understanding your requirements before you close your company in Ireland, talk to our Client Services Team and we’re happy to talk to you about your needs.

This is where the directors take a vote on closing the company. 

This process can be done in person or remotely but must take place no more than 3 months before you make your application for Voluntary Strike-Off.  

Usually, the company secretary takes the minutes of the meeting and prepares all the paperwork required, but you can outsource this company secretarial duty to a professional, like Accountant Online. We take care of the whole Strike-Off process, so you have peace of mind that it is done correctly. 

If the vote to close the company has passed, then the Form G1-H15 must be completed by one of the company directors, to confirm that the Board meeting took place and the directors have agreed to close the company.  

All directors need to sign the Form H15 which confirms that the company is requesting Voluntary Strike Off.  

Note that although these are collected at the start of the process, they can only be sent to the CRO once the next steps are completed.  

If you have questions at any stage of the process, our team is here to help. Reach out to our Client Services Team today for more support on closing your company in Ireland.  

The next step is to ensure that all your Annual Returns to the CRO are filed and up to date. Use the CRO CORE Search Function to check your company’s Annual Return Date or talk to our Client Services Team about your situation and we are happy to help. 

If you have never filed Annual Returns or if you have missed your last Annual Return, you cannot proceed with the Voluntary Strike Off process until all missed Annual Returns are filed.  

Depending on your situation, this may be the longest and most costly part of the process, so reach out to our Client Services Team as soon as possible so we can support you.  

A Letter Of No Objection states that the Irish Revenue Commissioners is satisfied that your company is up to date with its statutory filing requirements and that it has no objection to you closing your company.  

Reasons why Revenue may object to your application for Voluntary Strike-Off include: an outstanding tax bill, unpaid late filing fees, or outstanding tax returns. 

If you’re not sure how to apply for a Letter of No Objection, rest assured that you can outsource this process to professional. We have helped many companies to apply for this letter and we can take care of this whole process for you. We understand that closing your company is a big decision and we are here to make sure that everything runs smoothly and efficiently.  

This is the final step before you send your Voluntary Strike Off application to the CRO. It is an advertisement in a national, daily newspaper that states your intention to close your company.  

The advertisement should be published no more than 30 days before you submit your Voluntary Strike Off application so it’s important that all the previous steps are complete before you place this notice in the newspaper.  

Once the advertisement is published, you need to keep the original cut-out of the strike-off notice, and this will be included in the Voluntary Strike Off application to the CRO. 

The main thing to remember here is that this is a time-sensitive step and usually the last thing you do before you send all the paperwork to the CRO.  

For more information on this step, reach out to our Client Services Team and we’re happy to help. 

Here is a checklist for the Voluntary Strike Off application: 

1. Completed Form G1-H15 signed by one of the directors and dated within 3 months of the application being submitted.  
2. Completed Form H15 signed by all the directors and dated within 3 months of the application being submitted  
3. A PDF copy of the Letter Of No Objection from Revenue dated within 3 months of the application being submitted 
4. The original cut-out of the strike off notice from a daily newspaper dated within 30 days of the application being submitted. 

Note that all these documents need to be sent to the CRO at the same time, and before your next Annual Return Date. If you go past your next Annual Return date, you will be required to submit the Annual Return and Financial Statements.