INS5104 - Defunct Companies
Company striking off procedure
Action Sequence
All correspondence about company striking off is channelled
through Company Extracts Section (CES) at the Centre for Revenue
Intelligence (formerly TIDO) (
INS5104a) or in Scotland
Edinburgh St Giles (St. Giles).
CES (CRI) or St. Giles acts as the liaison between the
Revenue and Companies House. It refers the Companies House advance
notification of striking off on form CES21 to the appropriate
Assessing Office and co-ordinates the issue of objections to
Companies House.
Objections must be sustained by the Revenue. Otherwise
recovery proceedings against the company will not be possible
because legally it will cease to exist. Subsequent restoration of a
dissolved company is a lengthy and costly process.
When the Revenue objects to striking off the action by
Companies House depends on the nature of the objection
- if the company still trades, Companies House has a legal obligation to pursue the matter before the courts instead of continuing with the striking off.
- if there are arrears of tax Companies House will suspend the striking off process until the date advised by the Assessing Office unless the objection is renewed before that date and then every six months. However ‘continued trading’ is not a separate category for objection to striking off.
Action Sequence
The Assessing Office on receipt of notification from CES (CRI) or Edinburgh St. Giles (St. Giles) should follow steps 1 to 6 as appropriate:
| Arrears are held at EIS Worthing/St. Giles | Step 1 |
| Company still trading, or not trading but with evidence of liability | Step 2 |
| Company not trading but there is outstanding liability | Steps 3 - 6 |
Arrears are held at EIS Worthing/St. Giles
- Refer the matter to EIS or St. Giles to make and maintain any objection to striking off through CES.
Company still trading, or not trading but with
evidence of liability
- Object to striking off.
Company not trading but there is outstanding
liability
- Object to striking off.
- Write to the Recovery Office or APS advising
- that an objection to striking off has been made
- the date on which the company will be dissolved unless the objection is maintained.
- Review the case one month before the proposed dissolution date and every six months after that for a report of the present position from the Recovery Office.
- Ask for the objection to be sustained for a further six months if any arrears remain outstanding. Make sure that CES is advised before the end of the six-month review period if the objection is to be maintained.
