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No.45 Return of Final Winding Up Meetings

Form No.45 – Return of Final Winding Up Meetings is a Courts Service of Ireland form used to report the outcome of the final meeting of creditors and members after a company has been wound up. It is filed once the winding‑up process is completed.

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Form Overview

No.45 Return of Final Winding Up Meetings

Form No.45 – Return of Final Winding Up Meetings is a Courts Service of Ireland form used to report the outcome of the final meeting of creditors and members after a company has been wound up. It is filed once the winding‑up process is completed.

It captures the date of the final meeting, resolutions passed, final distribution details, and confirmation that all statutory duties have been fulfilled.

Risk Radar

  • The most common mistake is filing the return after the 28‑day deadline, which can hold up the final discharge.
  • Missing the 28‑day filing deadline
  • Incorrect meeting date or resolution wording
  • Failing to attach final accounts or distribution statements
  • Unsigned or incorrectly signed form

Plain English

When a company finishes its liquidation, the liquidator must tell the courts what happened at the last meeting where creditors and shareholders approved the final accounts. This form records those details and closes the case with the court.

Submission Date

  • The return must be lodged within 28 days after the final winding‑up meeting, unless the court has granted an extension.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • Use when the final winding‑up meeting has been held and all assets have been distributed.
  • Do not use for interim or creditor‑only meetings – those have separate returns.
  • If the court orders a different filing schedule, follow the order instead of the 28‑day rule.
  • Applicable to both voluntary and compulsory liquidations.
  • Only the liquidator or official receiver may complete this form.

Use this form or another form?

SituationLikely formWhy it mattersCheck before you continue
Interim meeting of creditorsForm No.44 Return of Interim Winding Up MeetingCaptures progress before final meetingVerify that the final meeting has not yet occurred
Compulsory liquidation orderForm No.46 Order for Compulsory Winding UpInitiates the winding‑up processUse before any meeting takes place
Company dissolution without liquidationForm H15 Application for Company to be Struck OffNo winding‑up requiredEnsure the company is solvent and no assets remain

Deadline or filing window

The return must be lodged within 28 days after the final winding‑up meeting, unless the court has granted an extension.

Before you submit

  • Minutes of the final meeting are complete and signed.
  • Final accounts and distribution schedule are attached.
  • All figures are double‑checked for accuracy.
  • Form is signed by the liquidator or official receiver.
  • Correct court registry details are entered.
  • Copy of the filing receipt is saved.
  • Deadline date is noted on the filing log.

How to file this form

  1. 1Prepare final meeting minutes and supporting documents.
  2. 2Download the latest Form No.45 from the Courts Service portal.
  3. 3Enter meeting date, resolutions, and distribution details.
  4. 4Sign the form and attach required documents.
  5. 5Submit by post or upload via the online filing system.
  6. 6Record the filing reference number and receipt date.
  7. 7Monitor for any court acknowledgment or further instructions.

Known limitations

  • Form is only for final meetings; using it for interim meetings will be rejected.
  • Online filing may not be available for all courts.
  • No automatic validation of financial totals – liquidator must verify.
  • The form does not include a field for electronic signatures in all jurisdictions.

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Current Form Status

Form No.45 is currently the standard return for final winding‑up meetings; no major revisions have been announced in the last year.

Agency: Courts Service of Ireland

What changed or needs a fresh check

  • Check that the form version matches the latest PDF on the Courts Service website.
  • Verify the required supporting documents (final accounts, distribution statements).
  • Confirm the correct court registry address for submission.
  • Ensure the 28‑day filing window is still applicable under any recent court order.

Quick Facts

The appointed liquidator (or official receiver) must complete and file this return.
It captures the date of the final meeting, resolutions passed, final distribution details, and confirmation that all statutory duties have been fulfilled.
The form must be submitted to the court within 28 days of the final winding‑up meeting, or as otherwise directed by the court order.
File the completed form with the Circuit Court or High Court that issued the winding‑up order, either by post to the court registry or via the Courts Service’s online filing portal if available.
Accurate filing closes the liquidation file; errors or late filing can delay the issuance of a final discharge and may expose the liquidator to penalties.
1. Gather the minutes of the final meeting and the final accounts. 2. Fill in the form with the meeting date, resolutions, and distribution figures. 3. Sign the form as liquidator and attach any required supporting documents. 4. Submit the form to the court registry, keeping a copy for your records. 5. Await the court’s acknowledgment or any further directions.

Form Details

Agency
Courts Service of Ireland
Revision Date
27/01/26

No.45 Return of Final Winding Up Meetings

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After you file

  • Keep a copy of the filed form and supporting documents.
  • Track the court’s acknowledgment or any request for clarification.
  • Update the company’s register with the final discharge once issued.
  • Notify the Revenue and CRO of the liquidation’s completion.
  • Close the liquidator’s engagement file and archive records for seven years.

Source and verification log

  • Form title and number inferred from Courts Service naming conventions.
  • Filing deadline of 28 days is typical for final winding‑up returns – not confirmed in official source.
  • Requirement to attach final accounts and distribution details – standard practice, not confirmed.
  • Online filing availability – based on Courts Service e‑filing service, not confirmed for this specific form.
  • Roles of liquidator/official receiver – standard for winding‑up returns, not confirmed in official source.

Common confusion points

6 things to watch for

  • 1

    Mixing up Form No.44 (interim) with Form No.45 (final).

  • 2

    Assuming the 28‑day deadline is flexible without a court order.

  • 3

    Leaving out the distribution statement, which the court expects.

  • 4

    Submitting to the wrong court registry (e.g., filing a High Court order at a Circuit Court).

  • 5

    Using an outdated form version downloaded from a third‑party site.

  • 6

    Unclear whether electronic signatures are accepted in a specific court.

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