RVCO

Clarification needed. I will be making a NVC claim for my EIS investment. The company went into liquidation in July 2024. 1. With the liquidation being in July 2024 therefore falling into the 2024/25 tax year, can I wait until I complete my 2024/25 tax return to make the NVC. 2. I deferred CGT and want to use the lossfrom the NVC against the revived gain, again can I do this in my 2024/25 tax return. 3. I claimed income tax relief which I deduct from the loss; however, I have not held the shares for 3 years' and therefore they are not qualifying, do I need to pay the relief back now to avoid interest charges or do I just deduct the amount from NVC loss when I complete my 2024/25 tax return.