The Revenue letter of no objection
Revenue's letter of no objection confirms it doesn't object to the company being struck off. A director applies to Revenue's National Companies Unit through MyEnquiries, once all tax returns up to the cessation date are filed, nothing is owed and the company's tax registrations are cancelled. The letter is valid for 3 months.
Before you apply
Revenue asks that applications are only made when:
- tax returns for every period up to and including the date the company stopped trading are filed on ROS
- there are no outstanding tax liabilities
- the company is ceased across all its tax heads, using Manage Tax Registrations on ROS or form TRCN1
Incomplete applications are sent back. See tax deregistration.
Who applies, and how
An active director makes the application to Revenue's National Companies Unit through MyEnquiries, in ROS or myAccount. A company formations office or other agent can deal with Revenue on the company's behalf. Revenue asks that applications aren't sent by ordinary email, as they contain sensitive information.
The 3-month rule
The letter must be dated no more than 3 months before the CRO receives Form H15. If the strike-off isn't filed in time, a new letter is needed. That's why we plan the newspaper advert and the CRO filing around the date the letter arrives.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.