EIS deferred CG - becoming nonresident

Hello HMRC, I had made some EIS investments 1 year back when I was in the UK & had also deferred capital gains against them. I still hold the EIS investments but am currently abroad. I will be nonresident for 2-3 years. I understand that my EIS investments income tax relief claimed, CG on disposal are independent of residence, but deferred capital gain is not available to non-residents. I needed to understand whether I need to / when I should apply for the deferred CG to be revived. Reading HS297 Reporting revived capital gains section, I understand the following: 1. If I move abroad 3 years after the EIS shares were issued, the deferred capital gains will not be revived. HMRC, please confirm if this is correct? 2. If I become non-resident at anytime (can be within 3 years of EIS issue date) but become resident again within 3 years, the deferred capital gain will not be revived. HMRC, please confirm if this is correct? If yes, then 3 years of non-residency are not 3 financial years but 3 years from date of EIS share issue? Eg: EIS share issued on 6/7/2022, leave UK on 1/1/2024 come back on 31/12/2026. So out of UK for 3 years, But dont need to report deferred CG to be revived? Further, HS297 states that become non-resident to take up employment abroad, do other reasons for becoming nonresident not qualify? Thanks

Hi AB2121,
We believe your interpretation is correct.
If  you become non-resident after the termination date then the gain would not be revived.
We believe there is some slight misunderstanding though.
CM23110, provides details on when deferred gain is brought back into charge, one of the reasons stated (point 3): the investor becoming non-resident within the period beginning with the issue of the shares and ending immediately before the termination date, see VCM23070, relating to those shares, but see exceptions at VCM23120.
Of course we then need to pay attention to the exception under VCM23120.
This page provides the 3 conditions that must be met for the gain not to be revived if you  become a non-resident. 
Please have a look at the following guidance pages:
VCM23110 - EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge?
VCM23120 - EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge: shareholder becomes non-resident
Thank you.