COM42005 - Case records: Maintaining case records: Requesting restoration to the Companies House register

There may be occasions when a company has been struck off and you think HMRC should ask for it to be restored to the register. For example, you may think that the company has avoided payment of tax by ceasing to exist.

Restoration is costly and HMRC only applies in exceptional circumstances. Where you believe that a case should be considered for restoration to the register, you should refer to the(This content has been withheld because of exemptions in the Freedom of Information Act 2000) page for guidance.

• details of how and when the company was struck off
• the amount of debt HMRC intend to pursue
• whether the case is under enquiry
• whether winding up is likely to be the intended outcome after restoration.