EIS share sale within 3 years

Hi, I'm selling 50% of the shares in Company A that I invested in under EIS within the three years. The sale is going through and I will shortly receive the funds, but have not yet. I am aware that this will mean that I would technically lose the income tax relief on my original investment and also have to pay CGT as I'm selling within the three year period. However, I am about to make another EIS investment in Company B. I'm unsure from the guidance, but is it possible to transfer the income tax relief / deferral by using some of the money made through the share sale? If so: How much of my investment and profit from the sale of my shares in Company A would I need to invest in Company B to maintain the income tax relief / deferral? How do I manage this on my Self Assessment? What would I need to notify HMRC of? Thanks - realise this is a complex one!

Hi

No.  Legislation requires that the income relief is withdrawn by HMRC and a special assessment issued, to collect the underpaid tax.  
If you invest in new EIS shares, then a new claim for relief would be required for those shares.  
You can submit a letter to HMRC advising that the shares are being sold and no longer qualify for relief.

Thank you