EIS investment of £1,000 in April 2023, claimed 30% income tax relief in 22-23 Tax return. Investment has since gone into liquidation in Feb 2024. I have filled in the loss and loss against income as £1,000 with Negligible Value Claim (given worthless now). 1. Where do I fill in the EIS loss relief, to ensure I get a credit against my 23-24 income tax? It does not seem to appear on the calculation? 2. Do I fill in £700 (£1,000 less initial 30% EIS relief) x 45% (higher rate tax) = £315 as my EIS relief? Any guidance greatly appreciated. I have checked HMRC guidance and it is very unclear on EIS loss relief.