Early EIS disposal at a loss

I made an EIS investment in May 2021 for which I claimed income tax relief. In March 2023 it was agreed that the company was sold at a loss to a US company. The sales was for shares and cash - a defined amount payable at closing (September 2023) and "with the remainder of the proceeds disbursed after 18 months upon successful receipt of certain tax refunds related to the pre-closing operations of the company". I received the remaining cash proceeds in November 2024 and expect to receive the remaining shares early in 2025. Due to my not understanding the treatment of the disposal - that is, the date of the disposal being the date of agreement rather than the date of completion, I did not make a declaration in my 2022-23 SA. It was not until I started preparing my 2023-24 SA in July that I realised that I should have informed HMRC of the loss of EIS relief. In response to my letter of July 2024 HMRC requested repayment of the entire EIS income tax relief - which I paid. Subsequently HMRC made a request for interest. I now believe that as the sale was at a loss, the amount repayable see only the relief on the proceeds of the sale. I wrote to HMRC about this over two months ago and have received no reply. My questions actually relate to my CGT situation and to my SA(s). 1. Should file an amendment to my 22-23 SA declaring the disposal at a loss? 2. If so, how do compute the loss, given that the final amount to be received is still uncertain. 3. Can I bring forward that loss to 23-24 and offset it against gains made in that period? My understanding is that I should lose (i.e. have to repay) the income tax relief on the value of the sale.

Hi,
Please refer to:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Thank you.