Deferring the use of C/F Capital Losses

I have some C/F Capital Losses. If I incur Capital Gains above the allowance can I opt to pay the Capital Gains tax liability for that year and carry forward my existing Capital Losses to future years when perhaps the Capital Gains rates are higher?

Hi lstan,
If it is in year losses then no as they need to be used before any annual exemption.
If they are from a previous year then yes.
Thank you.