Company and LLP strike-off, dissolution and restoration

The people who need to be informed of an application for voluntary striking-off are known as 'interested parties'.

Within seven days of a voluntary striking-off application, the directors or members who make the application must send a copy to the interested parties:

• employees
• creditors, including all existing and prospective ones, such as banks, suppliers, former employees if the company or limited liability partnership (LLP) owes them money, landlords, tenants, guarantors and personal injury claimants
• government departments - such as HM Revenue & Customs and the Department for the Economy - if there are outstanding or potential liabilities
• managers or trustees of any employee pension fund

In addition, limited companies must inform their members - usually the shareholders, and any directors who have not signed the application. LLPs must inform all members of the LLP.

You must send a copy within seven days to anyone who subsequently becomes a director, member, creditor or employee of the company or LLP, or a manager or trustee of any employee pension fund of the company or LLP.

How to inform relevant people

A copy of the application can be sent to:

• the last known address for an individual
• the main or registered address of a company or LLP
• the main place with which the company or LLP did business

Objections

Any interested party can object to a voluntary application for striking-off. Objections should be made in writing and sent to the registrar with supporting evidence, such as copies of invoices showing that the business is still trading. An objection might be made because:

• the business has become ineligible, eg because it has traded, changed its name or become subject to insolvency proceedings
• the directors have not told interested parties
• some or all of the declarations on the form are false
• some form of action is being taken or is pending to recover money owed by the business
• the directors of a company or members of an LLP have wrongfully traded or committed a tax fraud or some other offence
• other legal action is being taken against the business