Key Points
- The CRO offices are closed due to COVID-19 restrictions.
- All Annual Returns due from 19 March 2020 are granted a filing extension until 30 June 2020.
- The company online filing facility www.core.ie remains operational.
- Signature pages and other documents for delivery to CRO are to be sent by post.
- Only certain limited submissions are currently being processed including company incorporations and receipt of charges.
- Summary Approval Procedure documents may be scanned and delivered by e-mail with originals to follow by post.
COMPANIES REGISTRATION OFFICE ("CRO") PUBLIC OFFICE CLOSURE
The CRO closed its public office on 13 March 2020 until further notice.
Documents and forms can continue to be filed online with the CRO via www.core.ie, and signature pages, together with any required supporting documentation, should be posted to Companies Registration Office, Bloom House, Gloucester Place Lower, Dublin 1.
UPDATE TO FILING OF ANNUAL RETURNS
All annual returns due to be filed by any company between 19 March 2020 and 30 June 2020 will be deemed to have been filed on time if all elements of the annual return are completed and filed by 30 June 2020.
The annual return will be deemed to have been filed on time if:
- the completed B1 form & financial statements are uploaded;
- the filing fee is paid; and
- the signature page is delivered by post to the CRO by that date. Alternatively, Revenue Online Services (ROS) signatures can be used as normal, instead of a wet-ink signature page.
All strike off steps and procedures have been suspended until after 30 June 2020.
This only applies to companies whose annual return date is on or after 19 March 2020.
CRO FAQs and further details can be found at:
CRO update on Annual Return filings
REGISTRAR OF FRIENDLY SOCIETIES FILING
All annual returns due to be filed by Industrial and Provident Societies, Friendly Societies and Trade Unions between now and 30 June 2020 will be deemed to have been filed on time if all elements of the annual return are completed and filed by that date. Please note, certain documents including annual returns may also be filed online at:
SUMMARY APPROVAL PROCEDURES
The CRO have introduced a new interim process to allow for the filing of Summary Approval Procedures (SAPs). These are manual documents that require wet signatures which are then normally delivered to the CRO by post. The new process will allow for these signed manual documents and associated Form G1 to be scanned and emailed into the CRO using the following address: saps@dbei.gov.ie.
The only documents that will be accepted into this email address are SAP declarations related to the following:
- financial assistance for acquisition of shares;
- transaction with directors;
- reduction or variation of company capital;
- alternative treatment for pre-acquisition profits; and
- mergers of companies
and the associated Special Resolution (G1P or GM1) for that declaration, if it hasn’t already been filed with the CRO.
POSTING CRO FORMS
It is business as usual for filing all other CRO forms such as B10 and G1 etc. The original signature pages should be posted to the CRO address noted above. Any fees which cannot be paid by online account should be included in cash with the signature pages. The CRO is registering the date of forms as the date received not the date posted. All post will be date stamped on receipt and stored for processing when the Office re-opens.
At the moment the CRO advise that, with the exceptions noted above, they are not granting any other filing extensions. This position may be re-considered, for example if there is a notification of significant delays with, or disruption to, the postal service.
For more information please get in touch with Damian Maloney (Corporate and Commercial).
To discuss any other COVID-19 related issues impacting your business, please get in touch with Barry Cahir (Litigation and Insolvency), Thomas O'Dwyer (Litigation), Sharon Delaney (Litigation), Dorit McCann (EU, Competition & Procurement), Damian Maloney (Corporate and Commercial), Aidan Marsh (Commercial Property), Gerry Gallen (Commercial Property), Sandra Masterson Power (Employment), Paul Gough (Employment), Edward Evans (Corporate & Commerical), Fidelma McManus (Housing) or your usual Beauchamps contact.
