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Posted Tue, 12 Mar 2024 19:18:56 GMT by AB2121
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 will be moving abroad for work for maybe 1-2 years, should I return the deferred capital gain benefit to HMRC now? Or wait until the companies cash out my stocks?
Posted Wed, 20 Mar 2024 07:03:32 GMT by HMRC Admin 25 Response
Hi AB2121,
This is a financial question that we cannot answer.
We can only state that you have 5 year to claim for tax relief on EIS investments.
For capital gains deferral relief, the payment of tax on a capital gain can be deferred where the gain is invested in shares of an EIS qualifying company.
The gain can arise from the disposal of any kind of asset, but the investment must be made within the period one year before or three years after the gain arose.
Thank you. 
 

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