National Companies Unit (NCU)
Voluntary company strike-off
Applications for voluntary strike off (VSO) under Section 731 of the Companies Act 2014 refer to Company Registration Office (CRO) registered companies:
- that have ceased to trade
- that have never traded.
In these cases, the company directors must apply to the CRO to have the company struck off the register. As part of the strike off procedure, the company must provide its letter of no objection from the Revenue Commissioners to the CRO.
An active director of the company must make the application to Revenue for voluntary strike off. A company formations office or other agency may interact with Revenue on the company’s behalf. In this case a letter of consent (authority to act), signed by an active director, must accompany each application.
Applications should only be submitted when tax returns for all periods up to and including the cessation date have been filed on ROS. There should be no outstanding tax liabilities. The company should ensure that they are ceased across all tax heads with Revenue.
This is done by:
- using the ‘Manage Tax Registrations’ function in ROS
- by completing a TRCN1 form and forwarding to the company’s local Revenue office.
The following information is mandatory for each application:
- Company name
- Companies Registration Office (CRO) number
- Tax Registration Number (mandatory where company has registered or traded)
- Exact date of cessation of company
- A statement to the effect that the company has no assets or outstanding liabilities
- If the company has never traded, the application should confirm that the company is not or was not in receipt of any income which would give rise to a liability under the taxes acts.
- Address for correspondence
- Telephone number.
An email address is preferred but not mandatory
Applications for voluntary strike off can be sent to the Revenue National Companies Unit via MyEnquiries (available in ROS or MyAccount).
Incomplete applications will be returned to the applicant for proper completion.
As applications for voluntary strike off contain sensitive information, they should not be sent in via unsecured e-mail.
Revenue letters of no objection are valid for three months only. Once Revenue has issued this letter it should be presented along with the CRO application form H15 to the CRO.
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