Share Consolidation

I purchased some shares in 2013 in a small company - £250 for 500 shares. The company recently had a share consolidation at a rate of 200 old shares for 1 new share. I was issued a new share certificate for 2 shares and the balance of 100 old shares were cancelled with no recompense as they fell short of the threshold for new share. Do I pro rata the loss of those 100 shares on my tax return? So a loss of £50 ((£250/500)*100)? Thanks in advance

Hi,
Please have a look a the guidance at Capital Gains Tax: share reorganisation, takeover or merger.
Thank you.