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Mandatory e-Filing

The Companies Registration Office (CRO) has announced that with effect from 1 March 2022, 18 additional statutory forms will become mandatory online filings only. The forms are listed below and include those relating to shareholder resolutions, mortgages/charges, liquidation, examinership and winding up.

  • G1: Special Resolution
  • G2: Ordinary Resolution
  • E2: Notice of Appointment of Liquidator(s)
  • E2A: Notice of Resignation of Liquidator
  • E2B: Notice of Removal of a Liquidator
  • E2C: Notice of Appointment of Liquidator(s) following Removal of previous Liquidator
  • E3: Liquidator’s Account of Acts & Dealings
  • E4: Liquidator’s Statement of Proceedings and Position of Winding Up
  • E5: Liquidator’s Final Statement of Accounts
  • E6: Return of final winding up meeting
  • E7: Final Wind-up Meeting – Members & Creditors
  • E8: Notice of Appointment of Receiver
  • E9: Receiver’s Abstract
  • E11: Notice of cessation by receiver
  • Form C6: Declaration of satisfaction of a charge
  • Form C7: Partial Satisfaction of a Charge/Judgement Mortgage
  • Form H1: Restoration of a Company, and
  • Form H15: Application for Voluntary strike-off.

The move to make electronic filing of these forms mandatory is provided for under section 897 of the Companies Act 2014 (2014 Act). Any of the forms listed above which are received by CRO as paper filings by post after 1 March 2022 will be returned for submission online.

Any forms not listed above, or which were made mandatory e-filings previously such as:

  • Form B1 (annual return)
  • B2 (notice of change in registered office address)
  • B73 (nomination of a new annual return date), and
  • B10 (notice of change in director or secretary or their particulars)

can continue to be submitted via post until the next phase of online forms are introduced.

The Companies (Corporate Enforcement Authority) Act 2021

The Companies (Corporate Enforcement Authority) Act 2021 (2021 Act) was signed into law on 22 December 2021 but has not yet commenced. Section 35 of the Act will introduce a new section 888A to the 2014 Act. This new section will require directors to provide their PPSN, or equivalent ID, when incorporating a new company (Form A1), filing an annual return (Form B1) or on appointment as a director (Form B10). The intention is to mitigate against the possibility of breaching company law where a director has used different versions of their name on company documentation and to avoid confusion as to the identify of a director.


From 1 March 2022, the 18 forms listed above will become mandatory online filings only. Any forms received by the CRO in hard copy from that date will be rejected and returned to the presenter for online submission and any hard copy forms awaiting registration should be completed as e-forms in anticipation.

For expert legal guidance on post incorporation obligations, please contact a member of our Corporate Governance & Compliance team.

The content of this article is provided for information purposes only and does not constitute legal or other advice.

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