Laura Ford

Please would HMRC respond regarding whether or not Admin 25 was correct that a non-UK resident can set an EIS capital loss against UK income? If their statement is not contradicted within the next ten days I will assume that it is correct and act accordingly.

Thank you. I am aware of the position regarding normal capital losses but was Admin 25 correct that the EIS loss, as described above, can be claimed against UK income for a non-resident?

Feed back .

Okay, thanks. So it doesn't matter that he is non-resident (and therefore wouldn't normally be able to claim a capital loss)?

Hi, can a non-resident claim share loss relief e.g. EIS holding > 3years but now failed, can the capital loss (as reduced by IT relief not withdrawn) be claimed against taxable UK income in current and/or previous year?

So, it won't be available for purely self-assessment taxpayers? By the way the link you have given is for the (newer) Agent Services Account whereas the Annual Tax Summary to which I referred is to be found on the (older) Online Services Account.