Struck off at Revenue's request: how to get back

Quick answer

If Revenue asked the CRO to strike your company off, an officer or member can still apply for restoration within 12 months on Form H1. Before it's restored, the company's tax returns must be brought up to date and Revenue must confirm it has no objection.

Why Revenue strikes companies off

Revenue can ask the CRO to strike off a company that hasn't delivered its tax returns, under section 726 of the Companies Act 2014. It's a separate trigger from the CRO's own strike-off for missing annual returns, and directors often miss the warning letters.

The extra step

Restoration needs a letter from Revenue confirming it has no objection. Revenue will only give it once the company's outstanding tax returns, such as corporation tax and VAT, are filed and its tax affairs are in order.

Which route

  • Within 12 months of dissolution: an officer or member applies to the CRO on Form H1, with Revenue's letter.
  • After 12 months: a High Court application, with Revenue as a notice party.

How we handle it

We gather the records, prepare the missing returns, deal with Revenue for the letter of no objection and file the restoration, so the whole process is managed in one place.

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