Companies Act 2014 section 727

Registrar's notice to company of intention to strike it off register

Section 727 sets out the procedure by which the Registrar of Companies notifies a company that it intends to strike the company off the register, including who must receive the notice and how it must be delivered.

• The Registrar must send the strike-off notice by registered post to the company's registered office, or to the liquidator if the company is being wound up and a liquidator is on record.
• Copies of the notice must also be sent by ordinary post to all recorded directors and the company secretary at their residential addresses, though failure to do so does not invalidate the main notice.
• Where the strike-off ground relates to a failure to respond to a notice about the company's registered office declaration or change, the notice is sent by ordinary post to the directors and secretary at their recorded residential addresses rather than to the registered office.
• A simplified procedure allows the Registrar to publish the notice in the CRO Gazette instead of posting it, but only where the company has failed to file annual returns for 20 or more consecutive years and has never notified the Registrar of its registered office location.