Is strike-off right for your company?
Strike-off is for a company that has nothing left to do. You can apply only if, in the last 3 months, the company has not traded or sold off any stock and has not changed its name, and it is not threatened with liquidation and has no agreement with its creditors, such as a company voluntary arrangement1. If any of those apply, read the ways to close a company: a company that can’t pay its debts needs an insolvency practitioner instead.
A company that never traded usually meets every condition already. One that traded and then stopped needs to have been quiet for the 3 months before it applies. If you’re not sure whether yours counts as dormant, read what dormant means for Companies House and HMRC: the two use different tests.
| Your company | Strike-off? |
|---|---|
| Never traded, owes nothing | Usually yes |
| Stopped trading over 3 months ago, debts paid | Usually yes |
| Traded, sold stock or changed its name in the last 3 months | Not yet: wait until 3 months have passed1 |
| Can’t pay its debts, or a creditor has started liquidation | No: speak to an insolvency practitioner1 |
Before you apply
- Bring the filings up to date. A dormant company still files its annual accounts and confirmation statement with Companies House; a small dormant company can file dormant accounts, without an auditor’s report6.
- Deal with HMRC. If HMRC has sent the company a notice to deliver a Company Tax Return, a return is still needed, even for a dormant period; once HMRC knows it is dormant, it doesn’t need another unless HMRC sends a further notice5. Pay any Corporation Tax and other tax it owes2.
- Stop anything still running. Tell HMRC if the company has stopped employing people, and if it is VAT-registered and won’t trade again, cancel the registration within 30 days of becoming dormant2,5.
- Share out what it holds. Make sure any money or other assets are passed to the shareholders, and close the bank account, before it is struck off2,3.
You don’t need to file final accounts with Companies House, but final accounts and a Company Tax Return do go to HMRC where it needs them2.
Applying with the DS01
The DS01 must be signed by a majority of the company’s directors3. It costs £13 online or £18 on paper4, and you can’t pay with a cheque from the company’s own account3.
Within 7 days of applying, send a copy of the application to everyone who could be affected: the shareholders, any creditors, any employees, and any directors who didn’t sign it. Not doing so can lead to a fine and prosecution2.
Check your company’s dates and set a reminder
Search the Companies House register. Your company page shows its filing dates, what to file next and a reminder you can set.
After you apply
Companies House checks the form and writes to confirm it is correct. Your application is then published as a notice in The Gazette, inviting objections. If nobody objects, the company is struck off once the 2 months mentioned in the notice have passed, and a second Gazette notice confirms it no longer legally exists3.
A worked example
The directors send the DS01 on 1 March 2027. Suppose the first Gazette notice appears on 16 March 2027: the company can be struck off from 16 May 2027 at the earliest, when the second notice is published3.
What happens to anything left behind
When the company is struck off, everything it still owns passes to the Crown, including bank balances and any payment the company receives later, such as a tax refund3. Getting it back means restoring the company to the register2. That is why the money comes out, and the bank account closes, before you apply.
If the company has stopped being eligible after you’ve applied (it starts trading again, for example), you must withdraw the application1.
Closing your dormant company
Fileyear’s dormant company closure checks the 3-month rule first, prepares any final dormant accounts and a nil Company Tax Return if HMRC has asked for one, writes the letters to send within 7 days, and submits the DS01 on Companies House’s online service with your approval, with the Companies House fee included. You close the bank account, and each director approves the email Companies House sends them.