Check whether strike-off fits the facts
Prepare current accounts and identify all bank balances, receivables, property, investments, loans, guarantees and other obligations. Ask whether the company has genuinely ceased business and whether disputes or creditor issues remain.
If the company cannot meet its obligations or needs a formal distribution and winding-up process, obtain advice on the appropriate procedure. Do not use strike-off to hide assets from creditors or treat a director’s expectation that nobody will object as evidence of eligibility.
Clear the practical closure checklist
Reconcile tax and social-insurance positions, statutory filings and creditor balances. Deal with contracts, staff, licences and separate registrations. Recover receivables and resolve assets through properly documented transactions rather than leaving them unexplained.
For example, a company with no sales but €8,000 in its bank account and an outstanding director loan is not an empty file. Establish the lawful treatment of both balances and any tax consequences before presenting the closure position.
File and follow the process
The Registrar’s guidance identifies HE60 and a €20 application fee. Keep the submitted form, authority and payment evidence. The process includes publication and an objection period; filing the application does not immediately remove the company from the register.
Monitor notices and any objection or request for correction. Confirm the final register status and publication before describing the company as struck off. The statutory publication period is not a guaranteed end-to-end completion time for every application.
Preserve the final records
Record who retains the books, closure calculations, approvals and correspondence. Check the position of each tax or other registration separately rather than assuming the Registrar filing closes every account automatically.
The inactive-company guide explains obligations while the company remains registered. Use the annual-return checklist to identify outstanding company filings before application.