Taxation of untaxed prior year capital gains when remitted if now on arisings basis

I have unremitted gains from prior years when I claimed the remittance basis. This year I shall be taxed on arisings basis and plan to remit mixed funds containing part of these untaxed prior year gains. Will I be able to use my AEA against the remitted gains if they are my only capital gains for the tax year? And will I be able to offset current year losses against the untaxed prior year gains which I shall be remitting? Also, what rate will the remitted untaxed prior year gains be taxed at? They are not from property and I am a basic rate taxpayer. If instead I also have other net gains arising in this tax year, will I be able to apply my AEA to them. Thank you in anticipation

Hi

Yes.  The AEA will apply, as will offsetting losses.  Residential property is taxed at (lower) 18% and (higher) 28%, while other capital gains are taxed at (lower) 10% and (higher) 20% or a mixture of both.  The rates applied will depend on you income level and whether there is any surplus lower rate available.

Thank you

Thank you. I should also have specified that I made a foreign loss election in the first year I claimed the remittance basis. Please confirm that this doesn't change your reply.

Hi Mount Austin,
No,the same rates will apply.
Thank you. 

Thank you. And please also confirm that this doesn't change the applicability of the AEA against remitted prior year gains and that they can also be offset by current year losses.

Hi Mount Austin,
In year losses for capital gains are used prior to the annual exempt amount even if this means that you lose out on the full benefit of the annual allowance.
Thank you.