EIS deferral relief on shares acquired in a staggered fashion

[taxistaxing]

Hi,

I have invested in some EIS and, in addition to claiming income tax relief, would like to defer a capital gain.

The gain arose from a disposal of shares when the company was unexpectedly bought out. I had bought the shares in three lots over a period of time.

I have already filed a return for the tax year of the disposal so need to use the paper EIS claim form.

Two questions:

(1) For EIS deferral relief, the claim form provides space for three separate assets, each with a single date of acquisition. How should I complete this for my shares which were acquired in a staggered fashion? I think it would be appropriate to put them down as a single asset as this is what they were, and because the CGT calculation was based on the average price of purchase across the three acquisitions - but then I cannot give a single date of acquisition.

(2) Q1 is principally about some EIS claim forms which I am hoping to submit soon. However, I have previously submitted some claim forms for income tax relief only, and have just become aware that I could also have used these for deferring CGT on the above gain (the investments occurred in the correct timeframe). Have I missed the boat for using these investments to claim CGT deferral relief, or can I submit an additional claim for CGT deferral relief, having already submitted a claim for income tax relief?

Many thanks for your help. I've read HS297 and parts of VCM23000 but could not really find an answer!