Voluntary vs compulsory strike-off: the difference

By the administrator.uk editorial teamLast reviewed

Voluntary strike-off is the directors' procedure: form DS01 under section 1003 of the Companies Act 2006, used to close a dormant, solvent company cleanly. Compulsory strike-off is the registrar's procedure: section 1000, used when Companies House believes a company is no longer carrying on business. The end state is identical (the company is dissolved on the date stated in the second Gazette notice), but who pulls the trigger, what evidence is required, and what happens to the directors' record is different.

Below, the two procedures side by side: who starts each, what the eligibility tests are, the timeline, the cost, the notice cycle, and the objection process that applies to both.

In one minute
  • Same end, different start. Both routes dissolve the company. Voluntary is director-led on DS01; compulsory is registrar-led after missed filings.
  • Cost. Voluntary: £33 (£44 by paper). Compulsory: free, because the registrar is the applicant.
  • Timeline. Voluntary: ~3 to 4 months from DS01 to dissolution. Compulsory: ~6 to 9 months from the first missed filing.
  • Eligibility. Voluntary requires no trading, no name change, no asset disposal, and no insolvency proceedings in the previous three months. Compulsory has no test on the company, only on the registrar's belief about it.
  • The notice cycle is the same. First Gazette notice, two-month wait, second Gazette notice, dissolution.
  • Objection is the same. A creditor or HMRC can object to either, by email to Companies House with the company number and the evidence.
  • The directors' record. Clean voluntary strike-off leaves no trace. Compulsory leaves the visible pattern of missed filings that triggered it.
Voluntary strike-off

Section 1003: the director-led route

Voluntary strike-off is the cheapest way to close a dormant UK company. The directors apply on form DS01 under section 1003 of the Companies Act 2006. The £33 filing fee is the headline cost; the surrounding work is preparing the company for dissolution.

Five conditions must be true before the application can be made. The company must not, in the previous three months, have:

  • traded or otherwise carried on business;
  • changed its name;
  • disposed of property or rights for value, other than in the ordinary course of winding down;
  • engaged in any other activity, except what is necessary or incidental to the application itself;
  • been the subject of insolvency proceedings or any current Companies Act proceedings.

The form is signed by a majority of the directors and filed with Companies House together with the fee. Within seven days, copies must go under section 1004 to every member, every creditor (including HMRC), every employee, every pension fund manager or trustee, and every director who did not sign. This step is what catches most failed applications: HMRC is treated as a creditor by default, and HMRC objects whenever there is unpaid corporation tax, PAYE, or VAT.

After the application, the registrar reviews and publishes a first Gazette notice. Two clear months later, if no objection has been received, a second Gazette notice confirms the company has been struck off. The date stated on the second notice is the dissolution date.

Compulsory strike-off

Section 1000: the registrar-led route

Compulsory strike-off is initiated by the registrar of Companies House under section 1000 of the Companies Act 2006 when there is "reasonable cause to believe" the company is no longer carrying on business or in operation. The most common triggers are administrative:

  • accounts overdue by several months with no response to filing reminders;
  • confirmation statement overdue with no response to reminders;
  • letters returned from the registered office;
  • the last director resigns and no replacement is appointed.

The procedure starts with two warning letters from the registrar to the company at its registered office and to the directors at their service addresses. The first asks whether the company is still trading; the second warns that strike-off will follow. If neither receives a substantive response, the registrar publishes a first Gazette notice of intended strike-off, and the two-month clock starts.

Compulsory strike-off is also the route used after a successful winding-up petition that is later dismissed without alternative resolution: the company sits dormant on the register, eventually attracts the registrar's attention, and is struck off the same way as any other dormant case.

Compulsory strike-off is paused immediately on cure of the underlying default. A company on a strike-off path because of overdue accounts can usually rescue itself by filing those accounts and paying the late-filing penalty. The strike-off is suspended on receipt of the missing filings and discharged once the registrar is satisfied the company is active.

Side by side

The two procedures, compared

 Voluntary (s.1003)Compulsory (s.1000)
Who appliesDirectors of the companyCompanies House (the registrar)
TriggerA deliberate decision to closeMissed filings or other inactivity signals
Form / documentForm DS01Registrar's letters then first Gazette notice
Filing fee£33 online / £44 paperNone
Eligibility test on the companyFive-part test in s.1003 (no trading, no name change, no asset disposal, no insolvency, no Companies Act proceedings in last 3 months)None, only the registrar's belief that the company is not in operation
Notice to creditors requiredYes: s.1004, within 7 days, to members, creditors, employees, pension trustees, and any non-signing directorsNo, but the first Gazette notice itself is public
Typical timeline to dissolution~3 to 4 months~6 to 9 months from first missed filing
How to stop itWithdraw the application (form DS02), or an objection from a creditor / HMRC suspends itCure the default (file the overdue documents), or an objection suspends it
Trace on the directors' recordNone, if the application is cleanThe pattern of missed filings remains visible on each director's Companies House profile
When this is the wrong routeCompany has any unpaid debt. Use liquidation instead.Company is solvent and the directors want to close it. Use voluntary instead.
The shared mechanic

The Gazette notice cycle: same for both routes

Whichever route applies, the public mechanism of strike-off is the same. Companies House publishes two notices in the Gazette (the official journal of record: London Gazette for England and Wales, Edinburgh Gazette for Scotland, Belfast Gazette for Northern Ireland), and the gap between them is the window for any creditor to object.

  • First notice (GAZ1). Published after the registrar accepts a DS01 application, or after the second warning letter in a compulsory case. States that the company will be struck off after the expiry of two months from the date of the notice.
  • The two-month window. Any creditor, court, or interested party can object during this period. An objection suspends the strike-off pending its resolution.
  • Second notice (GAZ2). Published if no objection has been sustained, after the two months have expired. Confirms that the company has been struck off and is dissolved on the date stated. From that date the company ceases to exist.

Both notices are visible on the company's Companies House page (in the filing history) and in the Gazette itself (searchable at thegazette.co.uk by company number). They are also one of the things administrator.uk monitors for on companies you get alerts on, so creditors get an email the day a strike-off notice lands rather than discovering it after dissolution.

How to object

The objection process (works for either route)

A creditor with an unpaid debt, a court with pending proceedings, or any other party with a legitimate interest can object to strike-off. The procedure is the same regardless of whether the strike-off is voluntary or compulsory.

Send an email to enquiries@companieshouse.gov.uk with:

  • the company name and registration number;
  • the grounds for objection (unpaid debt, pending court action, etc.);
  • supporting evidence (an invoice, a county court judgment, a winding-up petition, a sealed claim form, correspondence acknowledging the debt).

A sustained objection is logged for six months and suspends the strike-off for that period. The objecting party can renew the objection if the matter is not resolved within six months. During the suspension, the strike-off cannot proceed unless the registrar is later satisfied that the objection has been resolved or has lapsed.

If the company is already dissolved by the time the creditor discovers what has happened, the alternative is restoration: administrative restoration under section 1024 (limited to former directors / members, and only where the company was carrying on business) or court restoration under section 1029 (available to anyone, including creditors). Both routes are explained on our struck-off explainer page.

Catch strike-off notices early

The two-month window is the chance to stop it.

Whichever route a company is on, the first Gazette notice is the moment creditors find out, if they're getting alerts. Most do not. The result is dissolutions that quietly write off debts that could have been recovered.

Confirmed is free: add up to five customers or suppliers, and you get an email the day one of them goes into administration. Strike-off and the earlier warning signs come with Protect, across an unlimited number of companies.

Frequently asked

Common questions about voluntary and compulsory strike-off

What is the difference between voluntary and compulsory strike-off?
Voluntary strike-off is initiated by the directors of a solvent, dormant company who file form DS01 under section 1003 of the Companies Act 2006. Compulsory strike-off is initiated by Companies House under section 1000 when it believes the company is no longer carrying on business, usually triggered by missed accounts or confirmation statements. The end state is the same (the company is dissolved on the date stated in the second Gazette notice), but the procedure, the documents, and the directors' position are different.
Which is faster, voluntary or compulsory strike-off?
Voluntary is faster and more predictable. From filing form DS01 to dissolution is typically three to four months. Compulsory strike-off depends on how long Companies House takes to send its preliminary warning letters before publishing the first Gazette notice: usually six to nine months from the first missed filing, but it can stretch further if the directors respond to a letter and then stop.
Can I stop a compulsory strike-off?
Yes. Filing the overdue accounts or confirmation statement and paying any late-filing penalty cures the underlying default, and Companies House suspends the strike-off. Directors who want to keep the company alive should act before the second Gazette notice. Once that is published, the company is dissolved and recovery requires restoration, which is more expensive and slower.
How much does voluntary strike-off cost?
The Companies House fee for form DS01 is £33 (£44 if filed on paper, as of 2024 fee schedule). There is no fee for compulsory strike-off because Companies House is the applicant. Both routes can incur unrelated costs: final accountant fees, asset-disposal costs, the late-filing penalty for any accounts in arrears.
Which is worse for a director's record, voluntary or compulsory strike-off?
Voluntary strike-off carried out cleanly leaves no negative record on the directors' files. Compulsory strike-off also does not by itself produce a director disqualification, but the pattern of missed filings that triggered it is visible on every involved director's Companies House profile. A pattern of late filings across multiple companies can become a factor if the Insolvency Service later investigates the director's conduct.
Can a creditor object to either kind of strike-off?
Yes, the objection procedure is the same for both. Email enquiries@companieshouse.gov.uk with the company name and number, the grounds, and the supporting evidence (unpaid invoice, county court judgment, winding-up petition). A successful objection suspends the strike-off for a renewable period.
Does HMRC have to be notified of a voluntary strike-off?
Yes. Section 1004 of the Companies Act 2006 requires the directors to send a copy of form DS01 to HMRC within seven days. HMRC is treated as a creditor by default until the directors have proved otherwise. Most failed voluntary strike-offs are stopped by HMRC objecting because corporation tax, PAYE, or VAT was left unsettled.
What is form DS01?
DS01 is the Companies House form by which the directors of a solvent, dormant company apply for voluntary strike-off under section 1003 of the Companies Act 2006. It must be signed by a majority of the directors, accompanied by the £33 filing fee, and within seven days a copy must be sent to every member, employee, creditor, pension trustee, and director who did not sign.
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