Gallowgate

In my case the companies have been dissolved so I'm just going to put them down as disposable losses under unlisted shares. From HS286 You cannot make a negligible value claim after the company has been dissolved. If the company has been dissolved, then you are automatically treated as having made a disposal of the shares at the time the company was dissolved. You are no longer the owner of the shares after the company has been dissolved and so you cannot make a negligible value claim. A capital loss may result from a company in which you held shares being dissolved. You will need to make a calculation of that loss and send the calculation to us for the capital loss to be an allowable loss.

@maxb So, if the company has gone into liquidation, you don't have to make a NVC? just a disposable loss? The 3rd post in this thread says "You would note it as a disposal with no funds received and claim the election of negligable value claim."