When to report a loss on a winding up process -- non-listed shares

Hi, I have several losses from non-listed shares, as the companies are winding up. I would like to understand what's the criteria to determine when those losses can be reported, as in some cases the companies have been in the winding up process for more than 1/2 years, but in all the cases the shares valuation have been updated to £0 but Seedrs.com. Do I need to wait until the winding up process have been fully completed and the companies shows in the UK company house as "dissolved" or can I report them already ? NOTE: Some are EIS investments, just in case the criteria is different in those cases. Thanks

Hi Oscar Moreno,
Please refer to guidance here:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2023)
Thank you.