Voluntary strike-off checklist

Quick answer

Before filing a voluntary strike-off, confirm the company has stopped trading, passes the €150 test for assets and liabilities, has all annual returns filed, has its tax affairs closed and Revenue's letter dated within 3 months, and has placed its newspaper advert within the last 30 days.

Before you start

  • The company has stopped trading, or never traded
  • Assets are €150 or less, counted on their own
  • Liabilities are €150 or less, counted on their own
  • The bank account is cleared and closed
  • The company isn't a party to any court case
  • Directors and shareholders agree

CRO

  • Every annual return filed, with financial statements (not needed on the first return)
  • Late filing penalties paid
  • Any business names ceased

Revenue

  • Tax returns filed up to the cessation date
  • Nothing owed to Revenue
  • Tax registrations cancelled
  • Letter of no objection received, dated within 3 months of filing

Filing

  • Special resolution passed
  • Advert in an approved national daily, within 30 days of filing
  • Form H15 signed by each director and filed on CORE with the €15 fee
  • 90-day notice period passed with no objection

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