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CRO Enforcement Update – Involuntary Strike-Offs Resume

The Companies Registration Office (CRO) has confirmed that involuntary strike-offs fully recommenced in mid-August 2025. After a series of pauses during Covid-19 and subsequent IT disruptions, enforcement activity is now firmly back in motion.


With more than 35,000 companies currently in scope, the CRO has indicated that strike-offs will begin with those that have the highest number of outstanding annual returns.


Gender Pay Gap Reporting

Key Risks for Companies and Directors

  • Company Dissolution
Once struck off, a company ceases to exist as a legal entity. Any assets automatically transfer to the State.

  • Director Liability
Directors remain personally liable for company debts and obligations, even after dissolution.

  • Disqualification
Directors risk being disqualified from acting as a director in future.

  • Prosecution
The Corporate Enforcement Authority can investigate and prosecute directors in cases of non-compliance.

 

Options if Your Company is Late

  • Bring filings up to date
File outstanding Annual Returns and financial statements with the CRO, together with late filing fees.

  • Seek extra time
Apply to the District Court for an extension of time to file overdue returns (if appropriate).

 

Important Points

  • Assets – Any remaining company assets automatically vest in the State upon dissolution.

  • Liabilities – Directors remain personally liable for debts and obligations of the dissolved company.

  • Enforcement – With over 35,000 companies in scope, those with multiple late filings will be targeted first.

  • Court Applications – A District Court extension can preserve the company’s position where late filing is unavoidable.


Gender Pay Gap Reporting

Key Takeaways

  • Strike-offs have fully recommenced as of August 2025.

  • More than 35,000 companies are currently in scope.

  • Immediate action is required if your company has overdue filings.

  • Directors face risks of liability, disqualification, and prosecution.


How We Can Help

At UHY FDW, our Corporate Compliance team can:


  • Review your company’s CRO status.

  • Prepare and file outstanding Annual Returns and accounts.

  • Manage late filing fees and liaise directly with the CRO.

  • Advise and assist with District Court applications for filing extensions.

  • Provide director compliance advice to minimise personal risk.


Contact our experts

Richard Windrum, Corporate Compliance Director


Jonathan Kelly, Corporate Compliance Manager



If your company has outstanding annual returns, now is the time to act. Our team can guide you through the process and help you get back on track, get in touch today.

 

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