Strike Off & Dissolution – Guidance Notes for Directors

Guidance Note – Voluntary Strike Off & Dissolution

CO.VSO.01

This guidance note provides a broad overview of the key points of the regime for directors and secretaries of SME private companies considering the process of voluntarily striking their company off the register. As there are inherent costs and burdens in keeping a company on the register, it is always worth considering whether the company should remain on the register at Companies House.

This guidance looks at:

  • the reasons why a company may be dissolved;
  • the alternatives to dissolution;
  • the process of dissolution;
  • withdrawing a dissolution application;
  • restoration to the register; and
  • third party objections to a dissolution.

The guidance does not deal with the tax implications or tax considerations associated with a strike off application and dissolution.

It is a serious offence to apply to strike off a company when a company is ineligible or to provide false or misleading information during the strike off process.

These notes are designed to complement rather than replace the Government’s guidance. The Government’s guidance is freely available at www.gov.uk and is extremely comprehensive. Companies with complex structures may need to consider seeking independent legal advice.

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