Carried forward CGT losses

Hello, In the situation where one has allowable CGT losses from prior tax years and these have already been reported to HMRC, if capital gains are made in the current tax year (above the annual allowance) does HMRC require the prior year losses to be used to offset all or part of the current year gain? In other words, can a choice be made to not use prior year losses (to pay tax on the current year capital gains) and maintain those losses for future years? Thank you.

Hi,
You can choose not to use previous years losses until you want to.
Thank you. 

Hi, With regard to the above response, I have been informed by two accountants that this is not the case, i.e., 'the losses must be used against the first available gains, you can’t choose to ‘skip’ a tax year'. Could you provide a link or reference to the legislation that confirms this, please? Many thanks.

Hi,
With capital gains, it is possible to skip a year. With self employment profits the loss is set against the next available profit as advised by BIM85060:
BIM85060 - Trade losses - types of relief: carry forward of losses
Thank you