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Stopping trading is not the same as closing a company. Many directors learn this the hard way: the business is inactive, nothing is happening, but the company is still on the register, obligations are still accruing, and the annual return dates keep coming. A voluntary strike-off is the formal route to close an Irish limited company properly, and if it is not done correctly, the process stalls or leaves loose ends that can surface months or even years later.
Kinore handles voluntary strike-offs from start to finish. You find out what is needed, we take care of it, and the company is removed from the register with a clear paper trail confirming everything was done correctly.
A voluntary strike-off is the legal mechanism for removing an Irish limited company from the Companies Register when it has ceased trading and has no outstanding creditors. It is governed by Section 731 of the Companies Act 2014 and administered by the Companies Registration Office (CRO).
Simply stopping trading leaves the company on the register indefinitely. Annual return obligations continue. Penalties can accumulate. And the directors remain legally responsible for a company they have long since stopped thinking about. A voluntary strike-off ends all of that, formally and permanently.
The company has ceased trading or never commenced trading.
All debts and liabilities have been cleared.
All CRO annual returns are up to date, with any late filing fees and penalties paid.
All tax obligations with Revenue are settled and the company is in a position to obtain a letter of no objection.
If debts remain outstanding or the company has been trading recently with unsettled creditors, a formal winding-up procedure may be more appropriate. Kinore will advise on the right approach before any work begins.
The voluntary strike-off process has several distinct steps, and the timing between them matters. Missing a deadline, or filing in the wrong sequence, can cause the application to be rejected or returned by the CRO. The key steps, in order, are:
Pass a special resolution: The directors and shareholders must resolve that the company has ceased to carry on business and will not incur any further liabilities pending the strike-off. This resolution must be passed within three months of the H15 application date.
File all outstanding CRO annual returns: Every outstanding annual return must be filed, with all associated fees and late penalties paid, before the H15 application is submitted.
Apply to Revenue for a letter of no objection: Revenue will review the company's full tax history before issuing this letter. It must be dated no more than three months before the CRO receives the H15. This step often takes the longest and should be started first.
Place a newspaper advertisement: A notice of the intention to apply for strike-off must appear in a nationally circulated Irish daily newspaper, published no more than 30 days before the H15 is filed.
Submit Form H15 via CORE: The formal application is made online through the CRO's CORE system, signed by all directors. It must be accompanied by the Revenue letter, a copy of the newspaper advertisement, and a filing fee of €15.
Once accepted, the CRO marks the company as "Strike-Off Listed" and publishes a notice in the CRO Gazette. The company is formally dissolved approximately 90 days after that publication, provided no objection is received.
There is a common misconception that an inactive company is a harmless company. It is not. As long as the company remains on the register, annual return obligations run, CRO late filing penalties accumulate, and the directors retain legal responsibilities. Revenue can also audit prior years.
The strike-off process has a number of tight interdependencies. The Revenue letter must not be more than three months old when the H15 is received. The newspaper advertisement must appear no more than 30 days before the H15 is filed. The special resolution cannot predate the application by more than three months. If any of these windows are missed, the documents must be refreshed and steps repeated. Getting the sequencing right from the start saves significant time and unnecessary cost.
Kinore manages the voluntary strike-off process end to end: the Revenue application for a letter of no objection, any outstanding CRO filings, the board resolution, newspaper advertisement, and H15 submission via CORE.
If Kinore is already acting as your accountant, the process is significantly smoother. All the financial records and filing history are already on file. There is no onboarding delay, no chasing documents, and no explaining the company’s history from scratch. Everything needed to prepare the Revenue application and confirm the CRO position is already to hand.
For companies we have not worked with previously, the process begins with a straightforward review of where the company stands: annual returns, Revenue obligations, and any outstanding liabilities. We tell you what needs to be resolved before the application can proceed and handle the rest from there.
Hear directly from the businesses we’ve helped grow, adapt, and stay compliant, and see how the right finance partner can give you confidence and time back to focus on what matters most.
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“Kinore has allowed a space in our finance manager’s role to provide the higher value add, the strategic commercial advice that we need.”
Aebhín Cawley
“A pleasure to deal with. Very informative when in the need of help. Removes the stress of carrying out all the bookkeeping and returns and I never need to worry about missing deadlines. Highly recommended.”
James McGeehan
“After frustrating experiences with slow Xero posting, high fees and poor communication from previous firms, the difference with Kinore has been night and day. APIs run smoothly, support is fast, and we can now make confident decisions and manage cash flow easily.”
David Miller
“Kinore has been a trusted partner since we were founded in 2022. As a small limited company without an in-house finance team, their accounting and company secretarial support is invaluable. The team is reliable and allows us to focus fully on growing the business.”
Claire Walsh
“Our partnership with Kinore has been excellent. The team are professional and approachable, and they always deliver to a very high standard. We value the relationship and the support they provide to us.”
Stephen McDonnell
Get in touch and we will tell you exactly what is needed to get started.
The timeline depends primarily on how quickly Revenue issues the letter of no objection. Once all CRO returns are in order and the Revenue review is complete, the remaining steps typically take four to six weeks. After the H15 is accepted, the company is formally dissolved approximately 90 days after the Gazette notice is published. Allow three to four months from start to finish in most cases, though this can vary depending on the complexity of the Revenue review and any outstanding filings.
The company must have ceased trading, with all debts and liabilities cleared. All CRO annual returns must be filed and up to date, with any late penalties paid. The company must be in a position to obtain a Revenue letter of no objection, meaning all tax returns are filed and any outstanding liabilities settled. Kinore will carry out a review at the outset so you know exactly what, if anything, needs to be resolved before the application can proceed.
Outstanding tax returns must be filed and any liabilities settled before Revenue will issue the letter of no objection. This is often the most time-consuming part of the process. Kinore can prepare and file any outstanding returns as part of the overall strike-off engagement, so you do not need to deal with Revenue separately.
Yes. Dormant companies can apply for voluntary strike-off, provided all the conditions under Section 731 of the Companies Act 2014 are met. The key requirement is that all CRO annual returns are filed for the years in question. If returns have been missed, late filing penalties will apply, but these do not prevent the strike-off from proceeding once the returns are filed and penalties are paid.
Yes. A company can cancel its own strike-off application by submitting Form H17 to the CRO, provided this is done within 90 days of the strike-off notice being published in the CRO Gazette. Any third party can also lodge an objection using Form H16 within the same 90-day window if they believe the conditions for strike-off have not been met.
