Limited company guide
How voluntary strike-off works, the conditions that must be met, the three-month trading rule, dealing with remaining assets, objections and the risk of restoration.
Short answer
A solvent company with no remaining liabilities can apply to be struck off using form DS01 for a £33 online fee. The company must not have traded, changed name or disposed of trading assets in the previous three months, must not be subject to insolvency proceedings, and must tell HMRC, employees, creditors and shareholders within seven days of applying. Any assets left in the company at dissolution pass to the Crown.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityA solvent company with no remaining liabilities can apply to be struck off using form DS01 for a £33 online fee. The company must not have traded, changed name or disposed of trading assets in the previous three months, must not be subject to insolvency proceedings, and must tell HMRC, employees, creditors and shareholders within seven days of applying. Any assets left in the company at dissolution pass to the Crown.
The conditions
What to do before applying
The process and timings
Risks
Before you act
In the three months before the application the company must not have traded, sold trading assets, changed its name, or carried on any activity other than that necessary to make the application and settle affairs.
It must not be in liquidation, subject to a creditors' agreement, or facing an outstanding petition. Directors apply, and a majority must sign.
Close the payroll, deregister for VAT, file final accounts and a final CT600, pay all corporation tax and settle every creditor. Distribute remaining cash to shareholders before dissolution.
Distributions of up to £25,000 on a striking-off can be treated as capital rather than income, potentially qualifying for Business Asset Disposal Relief. Above that, the whole amount is usually treated as a dividend, which is where a members' voluntary liquidation becomes worth the cost.
Empty the bank account before the company is dissolved. Money left behind becomes bona vacantia and belongs to the Crown; recovering it means paying to restore the company.
File DS01, then within seven days send a copy to every member, creditor, employee, pension trustee and director who did not sign. Companies House publishes a notice in the Gazette; if nobody objects, the company is struck off about two months later and a second notice confirms dissolution.
HMRC routinely objects where returns or tax are outstanding, and that stalls the application indefinitely until you fix the underlying issue.
Creditors can object, and a struck-off company can be restored for up to six years, exposing directors to claims. Applying while knowingly leaving creditors unpaid is an offence.
Where the company cannot pay its debts, strike-off is the wrong route: it needs a formal insolvency process, and directors acting otherwise risk personal liability and disqualification.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK tax year. Check current GOV.UK guidance, or ask us, before relying on them for your own company.
Primary references
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
£33 to file DS01 online. The cost of getting the final accounts, tax and distributions right is separate.
Typically around two to three months from filing, provided nobody objects.
It becomes bona vacantia and passes to the Crown. Distribute it before the company is dissolved.
Yes. Administrative restoration and court restoration are both possible, generally within six years.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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