How to restore struck off company UK: step-by-step guide

Opening paragraphs
Restoring a company that has been struck off can be urgent and stressful for directors and founders. This guide explains how to restore struck off company UK owners, the common routes, required paperwork and practical steps to get your company back on the register.
We cover the difference between administrative restoration and court ordered restoration, what liabilities come back with the company, and how to avoid common mistakes that cause delays.
Why a company might be struck off and why restoration matters
Companies are usually struck off the Companies House register for administrative reasons. Common triggers are:
- Failure to file confirmation statements or annual accounts
- Failure to respond to Companies House letters
- A company deliberately being dissolved by its directors
Being struck off does not necessarily remove debts, liabilities or legal responsibilities. Restoring the company can be essential if you need to: re-open a bank account, pursue or defend legal claims, transfer assets or prepare final statutory accounts.
If you are a director, shareholder or creditor considering how to restore struck off company UK law gives you routes to bring a dissolved company back. Which route to use depends on how and when the company was dissolved and whether there are unresolved disputes or creditor objections.
The two main routes to restore a struck off company
There are two primary routes to bring a struck off company back onto the register:
- Administrative restoration – an application to Companies House to reverse the strike off
- Court ordered restoration – applying to the court for an order restoring the company
Which route is appropriate will depend on who is applying, why the company was struck off and whether there are outstanding creditor or tax issues.
Administrative restoration – overview
Administrative restoration is usually the simpler option. It is typically available if Companies House struck the company off and the application is made by a qualifying person. Administrative restoration is often quicker and lower cost than court action.
Key practical points about administrative restoration:
- The applicant usually needs to produce outstanding statutory records and file any overdue accounts and confirmation statements
- Companies House will expect payment of any applicable fees and may require evidence the company has not been dissolved following a member-led voluntary strike off
- Restoration will generally put the company back on the register as if it had never been struck off, which can reactivate bank accounts and allow previously paused legal actions to continue
You must check the precise eligibility rules and document list for Companies House before applying. The official guidance for limited companies, partnerships and other company types on GOV.UK is the authoritative source of current requirements and should be consulted early in the process: https://www.gov.uk/government/collections/guidance-for-limited-companies-partnerships-and-other-company-types
Court ordered restoration – overview
If administrative restoration is not available or if there are disputes, you can apply to the court for a restoration order. This route is necessary where:
- The company was struck off following a members voluntary application and Companies House will not administratively restore
- There are contested matters such as creditor objections, fraud allegations or complex asset questions
Court restoration usually involves formal litigation steps, service on interested parties and higher costs. The court can make discretionary orders about the effective date of restoration and which persons are entitled to apply.
If you anticipate contested issues or tax disputes with HMRC, get legal advice before pursuing court restoration.
Step-by-step: How to restore struck off company UK owners should follow
Below is a practical checklist directors, shareholders and creditors can use when considering restoration.
1. Confirm the company status and reason for strike off
- Check the Companies House register to confirm the company is dissolved and note the date and any Gazette notices
- Determine whether Companies House struck the company off for non-filing, or whether the company applied to be dissolved
- Identify who is best placed to apply – directors, a former director, a shareholder or a creditor
2. Gather required documents and information
- Compile statutory records: accounts, confirmation statements, a statement of affairs if requested and any outstanding annual returns
- Collect proof of identity and entitlements for the applicant
- Get details of any ongoing legal claims, asset transfers or bank account closures
3. Check outstanding liabilities and regulatory obligations
- Identify unpaid taxes, penalties or outstanding filings with HMRC
- Check for unpaid invoices, creditor actions or ongoing litigation
- Review whether assets were distributed after dissolution and whether those distributions need to be reversed
Restoration does not erase liabilities. Restoring a struck off company UK directors must accept that previous debts and tax obligations normally continue once the company is restored.
4. Decide between administrative restoration and court ordered restoration
- Administrative restoration is preferable where Companies House struck off the company and there are no serious disputes
- Court ordered restoration is necessary when administrative restoration is unavailable or when objections are likely
If in doubt, seek legal and accounting advice to determine the best route.
5. Prepare and submit the application
Administrative restoration usually requires:
- A completed Companies House form or the appropriate application form for restoration
- Copies of outstanding accounts and any other required filings
- Payment of applicable Companies House fees
- A statement of compliance from the applicant and confirmation to the Registrar that outstanding matters have been addressed
Court applications require drafting a claim form, listing interested parties and lodging supporting affidavit evidence. The court may require service on Trustees in Bankruptcy, creditors or other interested persons.
6. Deal with approvals, objections and post-restoration filings
- Companies House or the court may advertise the application and allow objections
- If objections are raised, you may need to negotiate with creditors or respond in court
- Once restored, file any outstanding accounts and update statutory registers as a priority
Practical documents you will frequently need
Below are the documents commonly requested during restoration procedures. The exact list will vary by route and case complexity.
- Overdue statutory annual accounts and confirmation statements
- A statement of affairs for the date the company was dissolved
- Evidence of entitlement to apply (director or shareholder identification)
- Copies of Gazette notices and Companies House correspondence
- Affidavits or witness statements if applying through the court
Keep originals and certified copies where required. Missing or incomplete paperwork is the most common cause of delays.
Costs, timescales and likely complications
Costs and time depend on the route and case complexity. Expect administration, filing fees and, for court cases, legal costs.
Common complications include:
- Creditor objections contesting restoration
- Assets distributed after strike off that need to be returned
- HMRC disputes about tax liabilities or PAYE obligations
- Banks refusing to reopen accounts without board minutes and restored authority
You should plan for possible negotiation with creditors and for additional filings with HMRC. Using professional advisers can reduce the chance of mistakes and shorten timescales.
Tax and liability consequences when you restore a struck off company
Restoring a company usually means it is treated as if it had never been dissolved for legal and tax purposes. Practical consequences include:
- Outstanding corporation tax, PAYE, VAT and penalties generally remain payable
- Directors liabilities and responsibilities may be reinstated, including historic PAYE and employer NICs obligations
- Contracts entered into before dissolution may be revived
If the company received Universal Credit payments or there were transactions affecting personal benefits, check guidance such as the Universal Credit pages on GOV.UK to understand potential interactions for claimants: https://www.gov.uk/universal-credit
Always involve an accountant to review tax liabilities before and after restoration so you can plan for possible liabilities and negotiate with HMRC where appropriate.
What happens to assets that were dealt with after strike off?
If assets were distributed to directors or third parties after the company was struck off, restoring the company may enable it to claim those assets back. The exact remedy will depend on whether distributions occurred lawfully and on any third party protections.
Often the company, once restored, must pursue recovery through ordinary civil procedures. That can involve additional legal costs and time.
When to seek professional help – legal and accounting support
Restoration often crosses legal and tax boundaries. You should seek professional help when:
- There are creditor disputes or potential litigation
- HMRC has outstanding tax assessments or investigations
- Assets were distributed after dissolution
- You are unsure which restoration route to take
Using a firm experienced with Companies House work, statutory accounts and tax compliance reduces the risk of errors. At Figures we help clients with statutory restoration documentation, preparing overdue filings and liaising with Companies House and HMRC. See our Statutory Accounts & Tax and Bookkeeping & Xero services for support: Statutory Accounts & Tax and Bookkeeping & Xero.
Restoring a dissolved company where payroll or pensions are involved
If a company was operating payroll before it was struck off, there may be outstanding PAYE and pension auto-enrolment duties. On restoration the company may need to account to HMRC for unpaid PAYE and NICs and to communicate with pension providers about missed contributions.
Speak to payroll specialists early to get a sense of likely liabilities. Our Payroll & PAYE service can help review historic payroll records and negotiate with HMRC where necessary.
Administrative tips to prevent future strike off
Preventing another strike off is far easier than restoring a company. Practical measures include:
- Keep statutory filings up to date and diary critical filing dates
- Ensure Companies House and HMRC have up-to-date addresses
- Maintain basic bookkeeping and file accounts or dormant company accounts on time
- Use a retained accountant or fractional CFO to monitor compliance and deadlines
If you want proactive management of filings and compliance, consider our Fractional CFO or Management Reporting services to keep your company compliant and reporting-ready.
UK tax and legal accuracy
This article is for informational purposes only and does not constitute professional tax or financial advice. Please speak to a qualified accountant before taking action. This article refers to general principles relevant to tax year 2026/27; confirm rules and requirements with Companies House, HMRC and a qualified adviser as procedures and thresholds may change.
Frequently asked questions
Q: How long after a company is struck off can it be restored?
A: It depends on the route and the circumstances of the strike off. Some administrative routes are time-limited, while court ordered restoration may be available in different circumstances. Confirm the applicable deadlines and eligibility on GOV.UK or with your accountant.
Q: Who can apply to restore a struck off company?
A: Directors, former directors, shareholders and creditors may be eligible to apply. Eligibility can vary by restoration route and by whether the company was struck off voluntarily or by the Registrar.
Q: Will restoring a company erase its debts?
A: No. Restoration typically reinstates the company and its pre-existing liabilities. You should plan for outstanding tax, creditor claims and other liabilities when restoring a company.
Q: Is administrative restoration cheaper than court ordered restoration?
A: Administrative restoration is usually less complex and lower cost, but it is only available in certain circumstances. Court ordered restoration tends to be more expensive and slower because it involves formal court procedures.
Q: What happens to bank accounts and contracts after restoration?
A: Restoring a company generally allows you to apply to banks to reopen accounts and may revive contracts that were paused on dissolution. Banks often require supporting minutes and evidence of restoration before they act.
Summary and next steps
Restoring a struck off company UK directors or shareholders can be achieved by administrative restoration through Companies House or by a court ordered restoration. The right route depends on the reason for strike off, whether third parties object and whether there are outstanding tax or creditor issues.
Next practical steps:
- Check the Companies House record and gather overdue accounts
- Decide if administrative restoration is possible or whether court action is needed
- Speak to a qualified accountant and solicitor to assess liabilities and prepare the application
If you would like help preparing documentation, assessing tax liabilities or managing discussions with Companies House and HMRC, book a discovery call with Figures and we will guide you through the restoration process and post-restoration compliance: book a discovery call.
For further official guidance on companies, filing and restoration procedures, consult the Companies House guidance collection on GOV.UK: https://www.gov.uk/government/collections/guidance-for-limited-companies-partnerships-and-other-company-types
