Getting a company back onto CAC's register after it has been struck off is possible in principle. The details are harder to pin down than most guides let on, so this article says plainly what is and is not confirmed.
Check the register first, so you know what you are dealing with
Before anything else, confirm the company's actual status. The CAC public search on icrp.cac.gov.ng shows whether it is genuinely struck off, or just behind on filing. That changes what you do next.
These are different problems. A company that is merely behind on returns just needs to file and pay. A struck-off company needs to be brought back onto the register first.
The general route CAMA 2020 gives struck-off companies
Companies and Allied Matters Act 2020 (CAMA 2020) lets the company itself, a member or a creditor apply to the court for restoration, generally within 10 years of the strike-off notice. The court can restore a company that was carrying on business, or where restoring it is otherwise just.
CAC also runs its own relisting process, with a published fee (see below). Whether a specific company needs the court route or CAC's own process is not something this article can decide; a lawyer or company secretary can look at the actual history.
What you will likely be asked to clear before restoration is considered
Whatever the exact process, expect CAC to want the company's filing history brought current as part of it. CAC has said elsewhere that up-to-date annual returns and PSC information must be current before it processes other post-incorporation filings. Restoration is a bigger step than most of those.
That points toward outstanding annual returns, and the penalties attached to them, being cleared as part of getting a struck-off company back rather than after.
Why the cost is not a fixed number you can look up
Any restoration is likely to involve at least the annual return penalties built up during the default years, plus CAC's own relisting fee, ₦25,000 for a small company and more for other company types. Whether outstanding returns and penalties are cleared before or alongside the relisting step is not something CAC has published in detail.
Be sceptical of any guide, including this one, that quotes a single all-in figure for restoring a company. Confirm the actual cost with CAC directly, or through a company secretary who has done this before.
What to do once the company is back on the register
Once restored, the company goes back to normal annual return obligations, on schedule, going forward. Set a reminder for the next filing date so the company does not drift back into the same position.
For the penalty side of a struck-off company's history, see our guide on liability after strike-off and how many years of default lead to strike-off. The CAC annual returns hub links the rest of this series, and once your company is active again you can start your CAC annual return to stay current.