Companies Act 2014 section 726

Grounds for involuntary strike off

Section 726 sets out the specific grounds on which the Registrar of Companies may involuntarily strike a company off the register.

• A company may be struck off for failing to file annual returns, failing to deliver tax statements notified by Revenue, or not having an EEA-resident director as required by law.
• During a winding up, strike off may occur where no liquidator is acting or where the winding up appears complete but the liquidator has not filed required returns for six consecutive months.
• A company may be struck off where no current directors or secretary are recorded with the Registrar, or where the company fails to respond to notices about its registered office.
• Strike off may also follow where the Registrar of Beneficial Ownership notifies the Registrar that the company has failed to file required beneficial ownership information.