Official form guide
Form 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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Form Overview
Courts Service of Ireland - Form 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
Scan points- 1The most common mistake is sending the dividend before the court has approved the form.
- 2Incorrect recipient details
- 3Missing liquidator signature
- 4Failing to attach supporting calculations
- 5Submitting 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
- Filing 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.
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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.
Form selector
Use this form or another form?
Paying dividend to existing shareholder
Direct payment without third‑party involvement
✓ Verify if the recipient is a shareholder first
Distribution of assets other than cash
Asset transfer rather than cash dividend
✓ Use the appropriate asset distribution form
General liquidation progress report
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
- 1Liquidator’s full name and registration number entered.
- 2Company name and case number correctly copied from court records.
- 3Exact dividend amount written in euros and spelled out.
- 4Recipient’s full name, address and relationship to the company provided.
- 5All required supporting calculations attached.
- 6Liquidator’s signature and date present.
- 7Witness signature (if required) included.
- 8Form printed clearly or uploaded as a high‑resolution PDF.
- 9Correct court address or e‑filing portal selected.
- 10Copy 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
- 1Only applicable to cash dividends, not asset transfers.
- 2Does not replace a full court order for larger or contested payments.
- 3May not be accepted if the liquidator is not properly appointed.
- 4Electronic submission may be unavailable in some districts.
Field map
Compact field-by-field guide
Proceedings
3 items
The names of the parties exactly as they appear on the originating document.
The court record number for the case, if one has been assigned.
The court and the office where the document is being filed.
Substance
2 items
What you are asking the court to do, or the information the form requires.
The facts relied on and any documents exhibited with the filing.
Execution
1 items
Signed, sworn or certified as the form requires, with proof of service where needed.
Almost done reviewing the fields?
Fillable formOpen in Editor->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.
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
- Revision date
- 27/01/26
Downloads & source
Sources
- SRCForm title and number taken from Courts Service of Ireland listings.
- SRCPurpose inferred from form nameauthority to pay dividends to another person.
- SRCFiling location based on typical Courts Service submission methods.
- SRCSignature and witness requirements not confirmed in official source.
- SRCExact deadline wording not confirmed in official source.
- SRCE‑filing availability inferred from Courts Service digital services.
Common confusion points
Mixing up Form No.36 (direct shareholder dividend) with Form No.37.
Assuming a signature from a company director is sufficient instead of the liquidator’s.
Leaving the recipient’s relationship to the company blank.
Sending the form after the dividend has already been paid.
Using an old PDF version that lacks the new witness line.
Failing to include the court case number on the form.
Uploading a low‑resolution scan that the court cannot read.
Source transparency
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