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Stage 05 of 06 · The Irish company lifecycle

Recover: When something has already gone wrong

Overdue returns, a strike-off notice, or a company that has already been dissolved. There are more options than most directors realise — but they narrow with time.

All services 3 categories Ordered online, tracked in your portal
Most requested in Recover
Most popular Section 343 Court ApplicationDistrict Court order extending your filing deadline — late fees cancelled and audit exemption protected where eligible. €749.99+ VAT · one off View details Restore a CompanyStruck-off companies brought back onto the register, administratively or through the High Court. From €299.99+ VAT · one off View details Strike-Off ObjectionStop a strike-off already in motion, or withdraw an application you no longer want. From €99.99+ VAT · one off View details
Late Filings
Section 343 Court Application District Court order to extend your filing deadline. 1 service →
Strike-Off & Restoration
Strike-Off & Company Closure Voluntary strike-off, liquidation and objections. 7 services → Restore A Company Struck-off companies restored to the register. 3 services → Strike-Off Objection & Cancellation Stop a strike-off already in motion, or withdraw your own application. 7 services →
What matters at this stage

The rules that catch people out.

The requirements most often missed at the Recover stage — and the ones that cost the most to put right later.

01
Late returns: Section 343Where returns are overdue but the company still exists, a District Court application can extend the filing deadline. Granted and complied with, the return is treated as filed on time — cancelling late fees and protecting audit exemption.
02
Strike-off can be stoppedOnce a strike-off notice is published in the CRO Gazette, there is a 90-day window in which an objection can be lodged. Acting inside that window is far simpler than restoring afterwards.
03
Restoration within 12 months is administrativeIf the company was dissolved less than a year ago, restoration is a CRO application on Form H1 (€300 fee) with all outstanding returns filed. The forms must be in before the anniversary of dissolution.
04
After 12 months it is a High Court matterBeyond a year, restoration requires a High Court application under Section 738, with letters of no objection from the CRO, Revenue and the Minister. Possible for up to 20 years from dissolution, but slower and considerably more expensive.
05
Assets pass to the State on dissolutionA dissolved company’s assets vest in the Minister for Public Expenditure — including bank balances and property. That alone often makes restoration urgent.
Common questions

Recover — your questions

The questions clients ask us most often about this stage. If yours isn’t here, just ask.

My company has been struck off. Can it be brought back?

Usually yes. Under 12 months since dissolution it’s an administrative CRO application. Over 12 months it needs the High Court, and is possible up to 20 years from dissolution.

We’ve had a strike-off notice but haven’t been dissolved. What now?

That’s the better position to be in. Filing the outstanding returns — with a Section 343 application if needed — normally stops the process before dissolution.

Does one late filing still cost us our audit exemption?

Since 16 July 2025, a single late filing no longer does for small and micro standalone companies. A second within five years does, and group companies never had the relief.

Can we object to another company’s strike-off?

Yes. Creditors and other interested parties can object during the 90-day period following publication of the strike-off notice in the CRO Gazette.

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