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Posted Mon, 30 Sep 2024 08:38:02 GMT by dj711
Is it possible to make a negative value claim on Shares held within a SIPP, provided they meet the negative value claim requirements ?
Posted Tue, 08 Oct 2024 12:04:45 GMT by HMRC Admin 19 Response
Hi,
You can see the latest guidance on negligible value claims here:
Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286)
Thank you.

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