Yan Gloukhovski

I'm trying to get some clarity for investor that invested in my company which i unfortuatnley recently liquidated. I have an investor that invested in my startup in 2017 (under EIS) and then in 2020 (EIS). An investor was a UK tax resident at the time of investment, but has moved to the Middle East in 2022 and had since had no UK tax income or capital gains. Can he file for tax relief against income and/or capital gains in 2021 and r prior years going back to 2017? Thank you.