To restore a dissolved company you use one of two routes: administrative restoration (form RT01, sent to Companies House with a £341 fee) if the Registrar struck the company off, or a court order if the company was voluntarily dissolved or RT01 isn't available. You can apply for administrative restoration up to 6 years after dissolution, and you must bring all outstanding filings up to date. Once approved, the company is treated as though it had never been struck off.
This guide covers which route applies to you, what it costs, the documents you'll need, and the tax consequences of coming back from the dead.
Which Restoration Route Applies to Me?
The right route depends on how the company was dissolved.
| Situation | Route | How you apply |
|---|---|---|
| Companies House struck the company off (e.g. a missed confirmation statement or accounts) and it was trading at the time | Administrative restoration | Form RT01 to Companies House |
| The directors applied for voluntary strike-off (form DS01) | Court restoration | Claim to the High Court |
| A creditor, shareholder or other interested party wants it back | Court restoration | Claim to the High Court |
| You want money or assets back that passed to the Crown | Either route, plus a bona vacantia waiver | See below |
In short: administrative restoration is the cheaper, faster route, but it is only open to companies the Registrar removed, not ones the directors chose to dissolve. If you instead closed the company deliberately, our guide to closing a limited company with form DS01 explains that process.
How Does Administrative Restoration Work?
Administrative restoration is an application straight to Companies House, with no court involved.
You qualify only if all of these are true:
- The company was struck off and dissolved by the Registrar within the last 6 years.
- The company was carrying on business or in operation at the time it was struck off.
- You are a former director or member (shareholder) of the company.
- Any assets that passed to the Crown as bona vacantia have been dealt with (see below).
What Does Administrative Restoration Cost?
The Companies House fee for administrative restoration is £341. Your application will be rejected if the wrong fee is enclosed. On top of that, expect to pay:
- Any outstanding accounts and confirmation statements (CS01) that should have been filed.
- All late filing penalties owed when the company was struck off.
- A bona vacantia waiver letter if any assets passed to the Crown.
You can read the full eligibility rules and download the RT01 form on the official GOV.UK guide to restoring your dissolved company.
How Long Does Administrative Restoration Take?
Companies House restores the company once it has checked the application, the fee and every missing filing, and it confirms by letter. The company is restored when the Registrar sends that letter, so how long it takes depends mostly on how quickly you can bring the old accounts and confirmation statements up to date.
How Does Court Restoration Work?
If the directors voluntarily dissolved the company, or the 6-year window for RT01 has closed, you must apply to the court instead. You can normally bring a court claim for restoration up to 6 years after dissolution, with limited exceptions (such as personal injury claims, where the deadline can be longer).
The process is heavier: you file a claim, the Treasury Solicitor / Government Legal Department and Companies House are notified, and a judge makes the order. Court fees, a Companies House restoration fee and, usually, solicitor's costs all apply, so this route costs considerably more than the £341 RT01 fee. Once the order is sealed, you send it to Companies House and the company is restored.
What Is Bona Vacantia and the Waiver Letter?
When a company is dissolved, any remaining assets, a bank balance, property, even an unbanked cheque, pass to the Crown as bona vacantia ("ownerless goods"). They are handled by the Government Legal Department (or the King's and Lord Treasurer's Remembrancer in Scotland).
Before Companies House will restore the company, you need a waiver letter confirming the Crown will not object to the assets returning. Apply for this before you submit RT01, restoration can fail without it. Once the company is restored, you can then ask for the assets back.
What Are the Tax Consequences of Restoration?
A restored company is treated as if it had never been dissolved, so its tax obligations spring back to life too.
- Corporation Tax, HMRC will expect returns and payment for any open periods, with interest running from the original due dates. Our guide on how and when to pay Corporation Tax sets out the deadlines you'll be catching up on.
- VAT, if turnover crossed the £90,000 registration threshold while "dormant on paper" but actually trading, you may owe back-dated VAT.
- PAYE, any payroll that ran during the gap must be reconciled.
- Directors' dividends and salary, extractions taken before strike-off still count; remember the £500 dividend allowance and £12,570 personal allowance for 2026/27 when reconstructing the picture.
Getting the numbers right after a break in filing is fiddly. Our company secretarial services cover the restoration paperwork and the catch-up filings in one go, and our FAQ page answers the common follow-up questions.
Can I Use a Dissolved Company's Name?
Yes, in most cases. Once a company has been fully dissolved and struck off the register, its name is released and becomes available again, so you can usually register a brand-new company under it. That new company gets its own registration number and has no legal connection to, and no liability for, the old one. The name is only free once dissolution is complete, not while the company is still going through strike-off.
Three checks still apply before you commit to it:
- It must not be the "same as" an existing name. Another business may have registered the name, or a near-identical one, since the old company was dissolved. Run it through the Companies House name availability checker first, and remember a "too like" complaint can still force a change later.
- Check the trade mark register. A free company name is not the same as a free trade mark. Search the UK Intellectual Property Office register so you don't infringe an existing mark.
- Watch the "phoenix" rule if the old company was insolvent. Under section 216 of the Insolvency Act 1986, if the company went into insolvent liquidation, anyone who was a director or shadow director in the 12 months before it went into liquidation is barred, for 5 years from the day the company went into liquidation, from reusing that name or one so similar it suggests a connection, unless they get court permission or meet a statutory exception. Breaching this is a criminal offence and, under section 217, can leave you personally liable for the new company's debts. It does not apply to a solvent company that was simply struck off.
One more point: if the dissolved company is later restored, its name protection revives. Where someone has taken the name in the meantime, the Registrar can restore the old company under a different name tied to its original number.
Step-by-Step: Administrative Restoration Checklist
- Confirm the company was struck off by the Registrar within the last 6 years and was trading.
- Check whether any assets passed to the Crown; if so, request a bona vacantia waiver letter.
- Prepare all outstanding accounts and confirmation statements.
- Settle any late filing penalties.
- Complete form RT01 and enclose the £341 fee.
- Post the application to Companies House and wait for its confirmation letter.
Frequently Asked Questions
Can I Restore a Company I Voluntarily Dissolved Myself?
Not by administrative restoration, that route is only for companies the Registrar struck off while they were still trading. If you filed a DS01 to close the company yourself, you will need a court order to bring it back.
How Long Do I Have to Restore a Dissolved Company?
Generally 6 years from the date of dissolution for both administrative and court restoration. A handful of court claims (for example, to pursue a personal injury claim against the company) can be made later, but you should not rely on those exceptions.
Will My Old Company Number and Name Come Back?
Usually yes, restoration treats the company as though it was never dissolved, so the same registration number is reinstated. If another business has taken the name in the meantime, the Registrar may restore the company under its number with a different name.
Can I Register a New Company With a Dissolved Company's Name?
Usually yes. Once a company is fully dissolved, its name is released and you can register a new company under it, with its own number and no liability for the old one. Check first that it is not the "same as" an existing name on the Companies House checker and is not a registered trade mark. If the old company went into insolvent liquidation, section 216 of the Insolvency Act 1986 can bar its former directors from reusing the name for 5 years from the date of liquidation without court permission.
Do I Still Owe Tax for the Period the Company Was Dissolved?
Yes. Because the company is deemed never to have been struck off, Corporation Tax, VAT and PAYE obligations continue through the gap, and interest can accrue on anything paid late. Budget for catch-up filings as well as the restoration fee.
Restoring a company is one of those jobs where a single missing form or the wrong fee sends you back to square one. If you are unsure which route applies, whether the Crown holds your assets, or how much back-tax is owed, get in touch with Zmartly and we will handle the restoration and the catch-up filings end to end.
