Under the Companies (Guernsey) Law, 2008 (the "Companies Law") there are two procedures available for the voluntary dissolution of a Guernsey company. A Guernsey company may be dissolved either by way of a "voluntary striking off" or a "voluntary winding up". We set out below the details of each procedure.

Ultimately, whether the voluntary winding up procedure or the voluntary striking off procedure is the most appropriate to dissolve the company will depend on various factors, including whether the criteria for using the voluntary striking off procedure are met, the commercial timescales and objectives and the costs involved.