Lost EIS3 certificate/UIR number

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.

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. 

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 My accountant at the time say they can't retrieve it from their outdated system from February 2012.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

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. 

One last question (hopefully) I may have found the UIR but it is the same as a college that invested at the same time. The letter I have seen from HMRC says that it is authorises multiple certificates so would all the individual investors use the same UIR?

Hi,
The UIR is unique to the EIS / SEIS scheme. Each investor must use this number when completing their income tax relief form EIS3 or EIS5. Please have a look at the guidance on helpsheet HS341 here:
HS341 Enterprise Investment Scheme — Income Tax relief (2024)
Thank you.

Hi HMRC, Is the same for SEIS certificates which have been lost for an investment in 2016 but where the Company is being sold with a gain and the investor wants to claim relief. Thank you

Hi Tim_Accountant,
Yes you still need the UIR. you should contact the company you invested in as they should still have the details.
Thank you.

I understand you need the UIR to claim EIS income tax relief after purchasing the shares... But many years later when selling for a gain and claiming EIS disposal relief, that seems to be just a matter of declaring a code OTH other claim or election in the capital gains pages, and providing an explanation in the additional information. If there is specific guidance defining what needs to appear in that additional information, where can this guidance be found? (The SA108 Notes don't mention this relief specifically at all.)

Hi maxb,
Please refer to:
HS297 Capital Gains Tax and Enterprise Investment Scheme (2024) Updated 6 April 2024
Thank you.

My question is not answered there.

Hi maxb,
You will need to contact the company the shares were purchased from to obtain the UIR number.
Thank you.