Offsetting losses for CGT

I made some trading losses of around £20,000 in March 2021. I am seeing some conflicted information online about the rules with regards to carrying forward losses. Am I correct to assume that if I declare this loss before March 2025, I can carry these losses forward indefinitely to offset against future capital gains or has my opportunity to declare these losses expire following the 3rd preceding tax year end which I understand would be 4th April 2024 (end of 23/24) Also, if they can still be declared, can this be done at any point during the year as an individual submission?

Hi nazboy23,
Yes you can use them as long as they are reported before 05/04/25. If the actual disposes were over £49200 then this should have been reported using a tax return.If not, you can send the details in writing to show how you arrived at your  figure to:
HMRC PAYE & Self Assessment
BX9 1AS
Thank you.