How to strike off a company in Ireland

Quick answer

To strike off an Irish company voluntarily, it must have stopped trading, have €150 or less in assets and in liabilities, and have its annual returns and tax affairs up to date. You get a letter of no objection from Revenue, pass a special resolution, advertise in a national daily newspaper, and file Form H15 with the CRO. After a 90-day notice period, the company is dissolved.

The conditions

Section 731 of the Companies Act 2014 sets the conditions. In short, the company must:

  • have stopped trading, or never traded
  • have assets of €150 or less, and liabilities of €150 or less (see the €150 rule)
  • have filed all its annual returns and paid any late filing penalties
  • have Revenue's written confirmation that it doesn't object
  • not be a party to any current or pending court case

The steps

  1. Bring filings up to date. Every outstanding annual return goes to the CRO first, with any late filing penalties paid.
  2. Close the company's tax affairs. File tax returns up to the date it stopped trading, clear anything owed, and cancel its tax registrations. See tax deregistration.
  3. Get Revenue's letter of no objection. A director applies to Revenue's National Companies Unit. The letter is only valid for 3 months. See the Revenue letter.
  4. Pass a special resolution. The shareholders resolve to apply for strike-off. Since March 2022, the resolution is part of Form H15 itself.
  5. Advertise. A notice goes in one approved national daily newspaper, no more than 30 days before the CRO receives the application. See the newspaper advert.
  6. File Form H15. Online on the CRO's CORE system, signed by each director, with the Revenue letter and advert attached. The CRO fee is €15.
  7. Wait out the 90 days. The CRO publishes a notice in its Gazette. If no valid objection is made in 90 days, the company is struck off and dissolved.

The timing trap

Revenue's letter must be dated within 3 months of the CRO receiving Form H15, and the advert within 30 days. If either lapses, that step has to be repeated, and you pay for a second advert. The CRO's own advice is not to place the advert until you're certain the H15, the Revenue letter and the annual returns are all ready.

How long it takes

Usually 4 to 6 months in total. The 90-day notice period is fixed. The rest depends on how quickly the filings and Revenue's letter come through.

Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.