Defer offsetting of capital gains loss against gain

I have some capital losses from previous years. I now have a gain, but would like to pay the tax on that gain rather than use my losses to offset some of it. Can I do this, or do I have to use up accrued losses as soon as I make a gain?

Hi
If you complete self assessment tax returns, you should amend your returns to declare the losses. Where it is too late to amend your return or you do not complete tax returns, you will need to declare your losses in writing to
H.M. Revenue and Customs
Self Assessment
BX9 1AS, providing supporting evidence of the losses.  
You can claim for losses for up to 4 years after the end of the relevant tax year.  Losses older than this, are out of date and cannot be claimed or set against any gains / profits.

Thank you, and I have already declared the losses. My question is about whether I have to use them at the first opportunity or not? I have a capital gain which will be eligible for BADR and I would rather not use the losses to reduce this gain, but instead wait until the next tax year when some other gains will be taxed at a higher rate than BADR.

Hi,

In year losses must be used against any in year gains first. If they are actually from a previous year, then you can carry them forward and can use them whenever.

Thank you.