Losses available to be carried forward to later years (BOX47)

Hi Admin, Can I ask for Losses available to be carried forward to later years (BOX47). Is this loss for the latest tax year only? It is NOT an accumulative loss ? thanks and regards, CL

Hi,
You can only do this if you have no in year gains that the losses can be set against first.
Thank you.

Hi Admin, Thank you very much for your reply. Could I confirm , if my carried forward loss in 2022-23 was ~1000 And carried forward loss in 2023-24 was -2000 should I put Carried forward loss -2000 this year? Or should I put accumulate -3000 instead? Cos I a not sure if I should put loss this year or accumulative loss in the box 47. Many thanks.

Hi,
The amount entered in Box 47 of the SA108 should be the cumulative losses available to carry forward (ie any unused losses for earler years + the losses arising in 2023/24).  
Please find guidance at:   
 Capital Gains Tax summary notes  and  CGT15800 - Losses: allowable losses.
Thank you.