Loss carry back to include unused loss from prior year

Limited company has a trading loss brought forward from 2021 of £3k, this was not used to offset profits of 2022 but carried forward again to 2023. The company made a further loss of £5k in 2023. Can the full loss of £8k be carried back to trading profit of 2022?

Hi,
You should be able to file an amended return for year ended 2022 to include the losses carried forward from year ended 2021.
You can separately carry back the loss of £5k from year ended 2023 to year ended 2022.
Thank you.