Capital loss carried forward under remittance basis?

I have capital loss from my foreign investment and I may opt to be taxed on a remittance basis in the same year. Can this capital loss be carried forward under the remittance basis? If it is allowed, can this capital loss be offset my future capital gain only in the tax years under arising basis. Thanks a lot.

Hi Daisy8151,
Please refer to guidance at:
 CG25330A - Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
Thank you.

Dear Sir, thanks for your reply. From the guidance you provided, I understand that an election should be made for foreign loss to remain allowable losses in the tax year which the remittance basis I applied and the individual is not domiciled in the UK. Could you please advise where in the tax form SA108 and SA109 should I make such an election? In SA108, should I include the losses in box 27? And what relevant code should I put in box 28? I can’t find the remittance basis code in the “claim, election or notice” code list as stated in Capital Gains Tax summary note. In SA109, I should put “X” in box 28. Should I put the losses in Box 35 and provide the details in Box 40? Please advise. Thanks so much for your help.

Hi,
Please refer to guidance at: 
Residence, remittance basis etc notes 
Thank you.

Dear Sir, The link “Residence, remittance basis etc notes” doesn’t work. Could you please re-paste it? Thanks a lot.

Hi,
The link should now work.
Thank you.