How to restore a struck-off company in Ireland

Quick answer

If your company was struck off less than 12 months ago, you can apply to the CRO on Form H1. After 12 months, you need a High Court order, which can be sought up to 20 years after the company was dissolved. Either way, every outstanding annual return must be filed.

Step one: find the dissolution date

Everything depends on how long ago the company was dissolved. The date is on the company's record on the CRO register (CORE). Use our restoration checker to see which route is still open.

Route 1: CRO restoration (under 12 months)

Known as administrative restoration. The application is made to the CRO on Form H1, which must be received within 12 months of the dissolution date. All the other requirements, such as filing every outstanding annual return with financial statements and paying the fees and late filing penalties, must be met within 15 months of dissolution. No court is involved, so it's quicker and much cheaper. See our Form H1 guide.

Route 2: High Court restoration (12 months to 20 years)

Once 12 months have passed, the CRO can no longer restore the company itself. The company, a member or an officer applies to the High Court under section 738 of the Companies Act 2014, on notice to the CRO, Revenue and the Chief State Solicitor's Office. See our High Court restoration guide.

Exceptions

  • Owners' management companies can use Form H1-OMC for up to 6 years in many cases. See restoring an OMC.
  • Companies dissolved after a liquidation follow a different court process. See restoration after liquidation.
  • Companies struck off at Revenue's request also need Revenue's letter of no objection. See Revenue strike-off.

What every restoration needs

  • Every outstanding annual return (Form B1), each with its own financial statements. On the CRO route these are filed as part of the application; on the court route, within the period the court order sets.
  • Late filing penalties paid.
  • A registered office address, with Form B2 if it has changed.
  • Directors' identification for our anti-money laundering checks.

A typical CRO restoration, step by step

  1. Day 1: free status check. We look up the company on the CRO register, confirm the dissolution date and reason, and list the outstanding returns.
  2. Week 1: fixed quote and records. You approve the quote, send ID for each director and the financial records for the missing years.
  3. Weeks 2 to 6: accounts and returns. We prepare the financial statements and annual returns. This is usually the longest stage and depends on how many years are missing and the state of the records.
  4. Filing. Form H1, the annual returns and the fees go to the CRO.
  5. Restored. The CRO usually processes the restoration within a few weeks, and the company's status changes from "Dissolved" to "Normal".

The court route adds the court application, the consents from the CRO, Revenue and the Chief State Solicitor's Office, and the hearing, so it usually takes a few months.

Once restored

The company is treated as if it had never been struck off. Its assets return to it, and it can trade, bank, sue and be sued again.

Official sources

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