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Posted Tue, 26 Sep 2023 10:56:30 GMT by Ayaz Ahmed
Hi How can we make negligible value claim. Whats the procedure to apply. There is no guidanec on HMRC website Regards
Posted Tue, 03 Oct 2023 13:33:12 GMT by HMRC Admin 32 Response
Hi,

It works under the same principles of a share loss. Please refer to:

HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2023)

Thank you.

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