No.37 Authority to Liquidator to Pay Dividends to Another Person
Form No.37 Authority to Liquidator to Pay Dividends to Another Person is a Courts Service of Ireland document that authorises a liquidator to distribute dividend payments to a person other than the usual creditor or shareholder. Use it when a liquidator needs formal permission to pay a dividend to a third party during a winding‑up.
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No.37 Authority to Liquidator to Pay Dividends to Another Person
Form No.37 Authority to Liquidator to Pay Dividends to Another Person is a Courts Service of Ireland document that authorises a liquidator to distribute dividend payments to a person other than the usual creditor or shareholder. Use it when a liquidator needs formal permission to pay a dividend to a third party during a winding‑up.
Risk Radar
- The most common mistake is sending the dividend before the court has approved the form.
- Incorrect recipient details
- Missing liquidator signature
- Failing to attach supporting calculations
- Submitting after the dividend has already been paid
Plain English
If a company is being liquidated and the liquidator must send a dividend to someone who isn’t the company itself – for example a nominee, trustee or a related party – this form gives the court’s approval. It’s a short paper that the liquidator signs and files with the court.
Submission Date
- The form must be filed before any dividend is paid; otherwise the payment may be deemed unlawful.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
What this form is for
- • When a liquidator needs to pay a dividend to a third‑party nominee.
- • When the dividend amount is not payable directly to the creditor or shareholder.
- • When a court order is required to confirm the legitimacy of the payment.
- • When the liquidator wants a written record of the court’s authority.
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Paying dividend to existing shareholder | Form No.36 | Direct payment without third‑party involvement | Verify if the recipient is a shareholder first |
| Distribution of assets other than cash | Form No.38 | Asset transfer rather than cash dividend | Use the appropriate asset distribution form |
| General liquidation progress report | Form No.31 | Regular reporting, not payment authorisation | Submit the progress report instead |
Deadline or filing window
The form must be filed before any dividend is paid; otherwise the payment may be deemed unlawful.
Before you submit
- • Liquidator’s full name and registration number entered.
- • Company name and case number correctly copied from court records.
- • Exact dividend amount written in euros and spelled out.
- • Recipient’s full name, address and relationship to the company provided.
- • All required supporting calculations attached.
- • Liquidator’s signature and date present.
- • Witness signature (if required) included.
- • Form printed clearly or uploaded as a high‑resolution PDF.
- • Correct court address or e‑filing portal selected.
- • Copy retained for the liquidator’s file.
How to file this form
- 1Download the latest Form No.37 from courts.ie.
- 2Complete all fields in black ink or via the online fillable PDF.
- 3Gather supporting documents (dividend calculation, trustee agreement).
- 4Sign the form and obtain any required witness signatures.
- 5Post the paper form to the district court or upload it through the e‑filing portal.
- 6Obtain a filing receipt or acknowledgment from the court.
- 7Record the filing date and receipt number in the liquidation file.
Known limitations
- • Only applicable to cash dividends, not asset transfers.
- • Does not replace a full court order for larger or contested payments.
- • May not be accepted if the liquidator is not properly appointed.
- • Electronic submission may be unavailable in some districts.
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✦ Open in AI EditorCurrent Form Status
Form No.37 is the current version as of 2024. No recent amendments have been published, but check the Courts Service website for any updates before filing.
Agency: Courts Service of Ireland
What changed or needs a fresh check
- • Confirm the form header shows ‘Form No.37 – Authority to Liquidator to Pay Dividends to Another Person’.
- • Check for any new fields added after 2023 (e.g., electronic signature box).
- • Verify the court’s address line matches the current district court location.
- • Ensure the witness signature line is still required.
Quick Facts
Form Details
- Agency
- Courts Service of Ireland
- Category
- Other Court Forms
- Source
- Court Forms ↗
- Revision Date
- 27/01/26
Downloads
No.37 Authority to Liquidator to Pay Dividends to Another Person
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After you file
- • Confirm receipt of the filing acknowledgement from the court.
- • Wait for the court’s written approval before making any payment.
- • Record the approval reference number in the liquidation ledger.
- • Notify the dividend recipient of the pending payment and expected date.
- • Make the payment only after the approval letter is received.
- • File a copy of the approval and payment proof in the company’s liquidation records.
Source and verification log
- • Form title and number taken from Courts Service of Ireland listings.
- • Purpose inferred from form name – authority to pay dividends to another person.
- • Filing location based on typical Courts Service submission methods.
- • Signature and witness requirements not confirmed in official source.
- • Exact deadline wording not confirmed in official source.
- • E‑filing availability inferred from Courts Service digital services.
Common confusion points
7 things to watch for
- 1
Mixing up Form No.36 (direct shareholder dividend) with Form No.37.
- 2
Assuming a signature from a company director is sufficient instead of the liquidator’s.
- 3
Leaving the recipient’s relationship to the company blank.
- 4
Sending the form after the dividend has already been paid.
- 5
Using an old PDF version that lacks the new witness line.
- 6
Failing to include the court case number on the form.
- 7
Uploading a low‑resolution scan that the court cannot read.
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