EIS/SEIS carry back reporting etc

I have bought EIS and SEIS this year and wish to carry back to last year, and defer my capital gains. Last year I had balanced gains and losses. If I now carry back and defer those gains, it will leave me with 'orphaned' losses not set against any gains. ( I have been assured privately that I can carry forward the GROSS gains, and I do not have to net out first against losses) . What are the actual steps in reporting and claiming this carry forward of both gains and losses? If I do this it will effectively mean that last year's return is now inaccurate - do I apply to amend last year's return? If not how does the information get updated?

Hi,
You need to send in the certificate for any investment made and claim the deferral relief on there.
The certificates should be sent to:
HMRC
PAYE & Self Assessment
BX9 1AS
Thank you.

Thank you - but you haven't answered my question. What about the carry forward of the 'spare' losses, which now would not have any gains to set agains?

Hi ,
 

By submitting the certificate this allows us to see what is actually available and what has been deferred to then confirm any available losses to carry forward to  be used against future gains . Thank you .

Thank you. Will you notify me of the losses available to carry forward? And please confirm that I do not have to amend my previous year tax return.

Hi,
That is for you to determine.
Thank you.

Yes, thanks, but that is my point. How do I notify you of which losses to carry forward, unless I amend the previous year's return?

Hi ,
 

You can write in to claim the loss to HMRC PAYE & Self Assessment BX9 1AS . Thank you .