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Posted Sat, 31 Aug 2024 10:58:57 GMT by vandenm
Hi I want to make a loss claim from and investment I made in 2012 but my account has changed systems and they are no longer able to retrieve the EIS3 certificate. I have spoken to HMRC Self Assesment team and they say they can only retrieve records dating back 5 years. I have no record of the Unique Investment Reference (UIR) number so I am at a loss how to get a copy. The Self Assessment team have said although the EIS3 appease on my calculation for that period I will need the certificate/UIR. Any help or guidance on how to retrieve would be very much appreciated.
Posted Wed, 11 Sep 2024 09:30:03 GMT by HMRC Admin 25
Hi vandenm,
The UIR was not shown on the certificate back then so we will not have it.
As long as we have details of the the original investment, you can make a claim as per:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Thank you. 
Posted Wed, 11 Sep 2024 10:33:08 GMT by vandenm
Hi HMRC Admin 25 The certificate was issued, I just don't have a copy or the UIR. My accountant at the time say they can't retrieve it from their outdated system from February 2012. With the certificate issued but without me having a copy or the UIR are you saying that I can still make a loss relief claim without either? Regards vandenm
Posted Wed, 18 Sep 2024 18:45:43 GMT by HMRC Admin 25
Hi vandenm,
Yes, you will still be able to make a negligible value claim.
Guidance can be found here:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2023) Updated 6 April 2024
Thank you. 

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