Gazette Notices and Company Strike-Off Notices Explained
If you have seen a Gazette notice, a company strike-off notice or an “active proposal to strike off” status on Companies House, it can be difficult to know how serious it is.
Some notices are part of a routine company closure process. Others are a warning that Companies House is preparing to remove the company from the register. In some cases, the company may still have debts, HMRC arrears, unpaid suppliers, employees, assets or Bounce Back Loan concerns that need to be dealt with before strike-off goes any further.
This guide explains the main Gazette notices and strike-off statuses company directors may come across, what they usually mean, and when to get advice before the company is dissolved.
Do not ignore a strike-off notice if the company has unresolved issues
A Gazette notice or active strike-off status should be checked carefully if the company has debts, tax arrears, creditor pressure, employees, remaining assets or Bounce Back Loan concerns.
Strike-off may be suitable for a simple, debt-free company that is no longer needed. If there are unresolved issues, allowing the company to be struck off can create further problems. Creditors may object, the company may need to be restored, and directors may still need to deal with questions about company debts or conduct.
If strike-off has raised concerns about debts, director conduct or insolvency, our guide to Insolvency Act sections explains the common legal references directors may come across.
Find the notice or status you have seen
Choose the notice, objection or company status that best matches your situation, then jump to the relevant explanation.
Company strike-off notices
Objections and delays
Company strike-off notices
Gazette notices and Companies House statuses that show a company may be removed from the register, either because the directors applied for strike-off or because Companies House has started compulsory strike-off action.
First Gazette Notice for compulsory strike-off
What it is
A First Gazette Notice for compulsory strike-off is a public notice that Companies House intends to remove the company from the register. It is a warning that the strike-off process has started, not confirmation that the company has already been dissolved.
When it comes up
It often appears when Companies House believes a company is inactive or has missed filing obligations. This can include overdue accounts, overdue confirmation statements, unanswered Companies House correspondence or issues with the company record.
Why directors need to be careful
If the company has debts, HMRC arrears, assets, employees, creditor pressure or Bounce Back Loan concerns, strike-off may not be the right route. Allowing the process to continue without checking the position can create further problems.
When to get advice
Speak to Anderson Brookes if you have received a First Gazette Notice and are unsure whether the company should be brought up to date, closed another way, or placed into liquidation.
Find out what it means and whether you need to take action.
Notice of proposed strike-off after DS01
What it is
If directors apply to strike off a company voluntarily using DS01, Companies House will review the application. If the application is accepted, a notice of the proposed strike-off is published in the relevant Gazette.
When it comes up
This notice usually appears after a voluntary strike-off application has been submitted and accepted. It makes the proposed closure public and gives interested parties an opportunity to object before the company is dissolved.
Why directors need to be careful
Filing DS01 does not automatically mean the company is safe to close. Directors should check that the company has stopped trading, dealt with assets, notified relevant parties and has no unresolved debts, HMRC arrears, employees or creditor issues.
When to get advice
If you have filed DS01 and later realise the company has debts, assets, employees or HMRC issues, get advice before the strike-off continues. You may need to withdraw the application or consider another closure route.
Check whether the company is still suitable for voluntary strike-off.
Final Gazette notice or dissolution notice
What it is
A final Gazette notice confirms that the company has been struck off the register and dissolved. At this point, the company no longer exists as an active legal entity.
When it comes up
It may appear after voluntary strike-off or compulsory strike-off has completed. This usually follows an earlier Gazette notice where there has been no successful objection or other reason to delay dissolution.
Why directors need to be careful
A final notice can create difficulties if the company still had assets, money in its bank account, unpaid taxes, creditor claims, employee issues or other unresolved matters. In some cases, the company may need to be restored before those issues can be dealt with.
When to get advice
If the company has already been dissolved but there are still debts, HMRC issues, assets or director concerns, speak to Anderson Brookes about the position before taking further action.
Get advice if debts, assets or HMRC matters were not dealt with before strike-off.
Active proposal to strike off
What it is
“Active proposal to strike off” is a Companies House status showing that there is a live process to remove the company from the register. The company has not yet been dissolved, but strike-off is underway.
When it comes up
This status can appear because directors applied for voluntary strike-off, or because Companies House has started compulsory strike-off action. The important question is why the status has appeared and whether the company is ready to be closed.
Why directors need to be careful
If the company has debts, HMRC arrears, unpaid suppliers, employees, assets or a Bounce Back Loan, you should not assume strike-off can safely continue. A creditor may object, and a different closure route may be needed.
When to get advice
If you have seen an active proposal to strike off and are not sure what caused it, speak to Anderson Brookes before the company is dissolved.
Find out what it means and what your options are.
Objections, delays and withdrawn strike-off applications
Notices and updates that may appear when HMRC, creditors or another interested party objects to strike-off, or where directors need to stop a voluntary strike-off application.
HMRC objection to strike-off
What it is
An HMRC objection to strike-off means HMRC has objected to the company being removed from the Companies House register. This can delay or stop the strike-off process while the issue is investigated or resolved.
When it comes up
HMRC may object if the company has unpaid tax, missing returns, open enquiries, unresolved VAT, PAYE, Corporation Tax, CIS or other HMRC issues. It can happen after voluntary strike-off or during compulsory strike-off.
Why directors need to be careful
An HMRC objection is often a sign that strike-off may not be straightforward. If the company cannot pay what it owes, directors should check whether liquidation or another formal insolvency route may be more appropriate.
When to get advice
Speak to Anderson Brookes if HMRC has objected to strike-off, or if the company has tax arrears and you are unsure whether strike-off can safely continue.
Get advice if the company has unpaid tax, missing returns or HMRC arrears.
Creditor objection to strike-off
What it is: A creditor objection is raised when someone owed money believes the company should not be removed from the register before their claim is dealt with.
When it comes up: It may be raised by suppliers, lenders, landlords, former employees or other parties with an unresolved claim against the company.
Why directors should understand it: A creditor objection may indicate that strike-off is not the right closure route. If the company cannot pay what it owes, liquidation may need to be considered.
Strike-off action suspended or discontinued
What it is: Strike-off action may be suspended, paused or discontinued if Companies House receives an objection, if filings are brought up to date, or if there is another reason not to remove the company from the register.
When it comes up: This can happen after a First Gazette Notice, after a voluntary strike-off application, or where HMRC, creditors or another interested party objects.
Why directors should understand it: A paused strike-off does not necessarily solve the underlying issue. Directors still need to understand why the process started, why it stopped and whether the company needs further action.
DS02 withdrawal of a strike-off application
What it is: DS02 is used to withdraw a voluntary strike-off application. It tells Companies House that the company no longer wants to continue with the strike-off process.
When it comes up: It may be needed if directors filed DS01 and later realised the company still has debts, assets, employees, HMRC issues, creditor pressure or ongoing business to deal with.
Why directors should understand it: Withdrawing the strike-off application does not deal with the underlying problem. If the company has debts or cannot pay what it owes, directors still need to decide what should happen next.
If HMRC, creditors or unresolved company debts are involved, Anderson Brookes can help you understand whether strike-off is still appropriate or whether liquidation should be considered.
After the company is dissolved
Issues that may arise after a company has already been struck off, including restoration, remaining assets and unresolved debts or claims.
Company dissolved following strike-off
What it is: A dissolved company has been removed from the Companies House register. Once this has happened, the company no longer exists as an active legal entity.
When it comes up: Dissolution may follow voluntary strike-off, compulsory strike-off, or a final Gazette notice where no successful objection or delay prevents the company from being struck off.
Why directors should understand it: Problems can arise if the company still had debts, HMRC issues, employee matters, assets, money in a bank account, legal claims or unresolved creditor pressure when it was dissolved.
Company restoration after dissolution
What it is: Company restoration is the process of putting a dissolved company back onto the Companies House register.
When it comes up: Restoration may be needed if the company was struck off but there are still assets, debts, HMRC matters, legal claims, creditor issues or other unresolved company affairs.
Why directors should understand it: Restoring a company can be more complicated than dealing with the issue before dissolution. If you have seen a Gazette notice or active proposal to strike off, it is usually better to act before the company is dissolved.
Assets left in a dissolved company
What it is: If a company is dissolved while it still owns assets, those assets may pass to the Crown as bona vacantia.
When it comes up: This can be relevant where a company bank account, property, refunds, shares, intellectual property or other assets were not dealt with before strike-off completed.
Why directors should understand it: Before allowing strike-off to complete, directors should check whether the company has any remaining assets and whether they have been dealt with properly.
If debts, assets, HMRC issues, employee matters or creditor claims were not dealt with before strike-off, Anderson Brookes can help you understand what may need to happen next.
Not sure what your Gazette notice means?
If you have received a Gazette notice, seen an active proposal to strike off, had strike-off objected to, or found that your company has been dissolved, Anderson Brookes can help you understand what has happened and what your options are.
The right next step depends on whether the company is solvent, whether it owes money, who is objecting, whether HMRC is involved and whether the company should be saved, closed or placed into liquidation.
Gazette notices and strike-off notices FAQs
Is a First Gazette Notice serious?
Yes, it should be taken seriously. A First Gazette Notice means Companies House has started the process of removing the company from the register. It does not mean the company has already closed, but directors should act quickly if the company is still needed or has unresolved debts, assets or HMRC issues.
Does an active proposal to strike off mean the company is closed?
No. An active proposal to strike off means there is a live strike-off process. The company has not yet been dissolved, so there may still be time to stop, withdraw or deal with the strike-off before it completes.
Can HMRC stop a company being struck off?
Yes. HMRC can object to strike-off if there are unpaid taxes, missing returns, open enquiries or other unresolved matters. If HMRC objects, the strike-off process may be delayed while the issue is dealt with.
Can a company with debts be struck off?
Strike-off is generally not suitable where a company has unresolved debts. If the company cannot pay what it owes, directors should get advice before allowing strike-off to continue.
What happens if I ignore a strike-off notice?
If nobody acts and there is no objection, the company may eventually be struck off and dissolved. That can create problems if there are assets, debts, HMRC issues, employees, creditor claims or director concerns still unresolved.
What is the difference between voluntary and compulsory strike-off?
Voluntary strike-off is started by the directors, usually by applying to close a company that is no longer needed. Compulsory strike-off is started by Companies House, often because the company appears inactive or has missed filing obligations.
Can strike-off be stopped?
In many cases, yes. The right action depends on why strike-off has started. Directors may need to file overdue accounts, update company records, respond to Companies House, deal with a creditor objection or withdraw a voluntary strike-off application.
What happens to assets left in a dissolved company?
If a company is dissolved while it still owns assets, those assets may pass to the Crown as bona vacantia. This can include money in a company bank account, property or other assets that were not dealt with before dissolution.
Should I speak to an insolvency practitioner about a Gazette notice?
You should speak to an insolvency practitioner if the company has debts, HMRC arrears, unpaid suppliers, employees, assets, a Bounce Back Loan, creditor pressure or any uncertainty about whether strike-off is the right route.
Need help with a Gazette notice or strike-off notice?
A Gazette notice can feel worrying, but it is often still possible to take control of the situation. Anderson Brookes can help you understand whether the company can safely be struck off, whether the strike-off should be stopped, whether HMRC or creditor objections need to be dealt with, or whether liquidation may be the more appropriate route.
