Negligible value claims and agreements

How to use the service

If you have evidence to show that your assets no longer have any value since you acquired them, you may be able to make a negligible value claim to HMRC. You can use this to realise a loss to reduce your Capital Gains Tax liability. Make a claim by either: writing to your tax office entering a negligible value on your Self Assessment tax return Your tax office may ask the Shares and Assets Valuation team to consider your claim.