Administrative Restoration

Since March 2022 the H1 is a mandatory online filing only via the CORE portal. H1’s received by post after this date will be returned for online submission. 
 
Administrative Restoration
Where a company has been struck off the register for a period not exceeding 12 months, an application for restoration may be made by the company to the Registrar of Companies. Once the 12 months has elapsed, it is only possible to restore the company via Court Order Restoration. For creditors restorations, please also see the Court Order Restoration page.

Where a company has been struck off under section 733 Companies Act 2014, it may apply for restoration by filing within 12 months of the date of the dissolution.

In 2017, the CRO introduced mandatory electronic filing through CORE for the submission of the following documents, in accordance with S.I. No. 458 of 2016 and Section 897 of the Companies Act 2014:
◾B1 – Annual Return (including financial statements and electronic payment)
◾B2 – Change of registered office
◾B10 – Change of director and/or secretary, or a change in their particulars
◾B73 – Nomination of a new annual return date.

  • Form H1 (filing fee €300)
  • Payment for a Form H1 must be made by bank draft or postal money order.
  • Cheques are no longer an accepted method of payment for restoration applications. This also applies to cheques lodged  to CRO Customer Account holders.
  • A Form H1 must be received within the period of twelve months after the date of dissolution of the company i.e. if  a company was dissolved on 17/2/2019, then the application for restoration on the Form H1 must be received on or before 16/2/2020.
  • All other conditions as outlined below must be met within 15 months of the date of dissolution of the company, i.e. if a company was dissolved on 17/2/2019 and the Form H1 has been received within the 12 month period outlined above, the following conditions must be met by 16/5/2020.

 
The conditions that must be met include:

  • The Registrar must be satisfied that Section 137(1) of the Companies Act 2014 is being complied with in relation to the company (EEA resident director – bond requirement).
  • The Registrar must be satisfied that no notification required by Section 149(8) of the Companies Act 2014 remains outstanding in relation to the company (director register requirements) all outstanding annual returns together with the financial statements which are required to be annexed to same pursuant to the provisions of the Companies Act 2014. These financial statements must relate to an individual financial year and may not be amalgamated with the financial statements for another financial year or years (Fee per return €20 plus the relevant late filing penalties.)
  • Please note that since 2017 all annual returns are filed electronically (at a fee of €20).  All paper Form B1s submitted to the CRO will be returned to sender for submission through CORE.
  • Where a company has been struck off following default in compliance with Revenue Commissioner requirements, the CRO require written confirmation from Revenue that all outstanding, if any, statements required by Section 882 of the Taxes Consolidation Act 1997 have been delivered to them by the company.

 
Where a company has been struck off under Section 726(1)(b) of the Companies Act 2014 (Revenue strike-off) a member or officer may apply for restoration by filing within 12 months of the date of dissolution. An additional document will then be required to accompany the Form H1 and assorted documents above – Written confirmation from Revenue that all outstanding statements required by Section 882 of the Taxes Consolidation Act 1997 have been delivered to Revenue.
 
Twelve Month Limit
Administrative restoration is not possible if more than 12 months have elapsed since the date of the company’s dissolution. The forms must be submitted not later than the day before the anniversary of the company’s dissolution for the Registrar to be in a position to restore a company administratively. Any required amendments to documents submitted must be completed within the 15 month period. If that deadline is missed, a Court application will be necessary. Where a company or any member, officer or creditor of the company feels aggrieved by the company having been struck off the register, the court may, within 20 years of the date of dissolution of the company, order that the company be restored to the register.
 
Change of Name/Change of Company Type
Every company being restored to the register must be in compliance with the provisions of the Companies Act 2014. Old unconverted private limited by shares companies become LTD companies and guarantee companies and unlimited companies must be accord with the name requirements imposed by the Act.

See Restoration and Company Type for more information.
 
Restoration of an Owners’ Management Company
Where an Owners’ Management Company has been struck off voluntarily under Section 733 of the Companies Act 2014, Section 311 of the Companies Act 1963 or was struck off under Section 12 of the Companies Amendment Act 1982, it may apply for restoration by filing within six years of the date of dissolution:

  • Form H1-OMC (fee €300). Please note: if the dissolution is within one year of application for restoration, it is simpler to file Form H1 instead.
  • All outstanding annual returns together with the financial statements which are required to be annexed to same pursuant to the provisions of the Companies Act 2014. These financial statements must relate to an individual financial year and may not be amalgamated with the accounts for another financial year or years.
  • Please note that since 2017 all annual returns are filed electronically at a fee of €20.  All paper Form B1s submitted to the CRO will be returned to sender for submission through CORE (Fee per return €20 plus the relevant late filing penalties).
  • The Registrar must be satisfied that Section 137(1) of the Companies Act 2014 is being complied with in relation to the company (EEA resident director – bond requirement).
  • The Registrar must be satisfied that no notification required by Section 149(8) of the Companies Act 2014 remains outstanding in relation to the company (Director register requirements)
  • Please note the Form H1-OMC is for Owners’ Management Companies only. A Form H1-OMC cannot be used to administratively restore a company struck off the register by the Revenue Commissioners. The form must be accompanied by the relevant certificates before restoration can be effected. For example of Certification of solicitor or accountant, please see Form H1-OMC certification page. Please also see the notes on the Form. An Owners’ Management Company is defined in Section 1 of the Multi-Unit Developments Act 2011.

 
Please note that where an officer of an OMC completes a Form H1 within the first 12 months of the dissolution, it is not necessary to file a Form H1-OMC. However where a restoration application is made between 1 and 6 years after the dissolution, the officer of the company must complete a Form H1-OMC. A Form H1 is valid only for the first year since the dissolution of the company and has less requirements than the Form H1-OMC. If a member of the company is making the application to restore the company, then the Form H1-OMC must be completed.

It should also be noted that form H1-OMC will be rejected where not all of the necessary documents have been filed. A Form H1-OMC must have the certified copy of the deed of transfer of common areas attached as well as the certification of the solicitor or accountant. The deed must be dated no later than the day prior to the date of the company’s dissolution. An undated and/or unsigned deed is insufficient.

Please be advised a certified fully completed MUD cert (Multi-Unit Development) is required along with this application. This can be obtained on the CRO Forms page.