Query Regarding a Negligible Value Claim

Hello I have a holding in a share on the LSE which was delisted and went into administration in June 2022. It appears there is no expectation for any returns to shareholders. Is anybody able to tell me if this would be a valid Negligible Value Claim? At what point would a Capital Loss claim be more appropriate? Is this when the company dissolves? I am very much a novice regarding these issues but looking at the list of companies that HMRC has previously accepted as being of Negligible Value, shown here https://www.gov.uk/guidance/negligible-value-agreements it appears some companies can take several years to dissolve. I also saw online that you only have 2 years to make a Negligible Value Claim, is this correct? The company in question is 4d Pharma PLC if anyone is able to assess this specific situation. This stock isn't listed on the current "Negligible Value Agreement list index", is this a concern and likely to mean it's not eligible? Many thanks in advance for any assistance Ross

Hi,

Please refer to:

Negligible value claims and agreements

Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286)

Thank you.