A status signal is the start, not the claim
A dissolved, liquidation or administration status can justify a closer review, but it does not by itself establish the amount or timing of a tax loss. The investor, share issue, relief history and disposal or deemed disposal still matter.
HMRC's EIS overview explains that a qualifying loss may be set against income after deducting Income Tax relief already given. SEIS and EIS have detailed conditions, so use the public record to assemble evidence rather than to calculate a filing position automatically.
Negligible value claims
Where shares are still owned but have become worth almost nothing, HMRC may accept a negligible value claim. The official guidance says the asset must have become negligible while owned; it cannot already have been negligible on acquisition.
A share-loss-relief claim that depends on a deemed disposal also needs the underlying negligible-value claim. Timing can matter, especially if a company has ceased to exist.
Evidence checklist
- Companies House number and current status.
- Share subscription documents and SEIS3 or EIS3 certificate.
- Original amount subscribed and Income Tax relief received.
- Liquidator, administrator or dissolution evidence where relevant.
- Any proceeds, distributions or value received.
- The tax year in which the disposal or deemed disposal is claimed.
Official guidance
HMRC: overview of EIS reliefs
HMRC: negligible value claims and agreements
HMRC: negligible value and share loss relief
HMRC HS286 for 2025–26
Next steps
Check a company, explore CompanyBeacon reports, or review the methodology and limitations.