RE: Negligible claims register17 Mar 2021 08:47
You'll likely be waiting for ever for TCG to appear on the HMRC negligible value list. If you search through it, you'll see that they've only made a single addition for each of the last 2 years.
My understanding is that you can make a negligible value claim, as soon as you have a reasonable expectation that an asset has negligible value.
That's what I am planning to do with my TCG loss, if I need to use it to reduce my gains at any time before the company is finally dissolved.