CGT on multiple properties (none limited)

Ive a friend who has multiple buy to let properties, he's NOT registered as a limited company. If he sells a property and makes a profit, I guess the profit would be subject to CGT. However, if he sells another property and makes a loss, is it possible to offset the loss against the profit on the other property. Lets assume a profit of £40k on one property and a loss of £10k on the other, meaning he only pays CTG on £30k. ???

Hi qkr1963,
Please see guidance here:
If you make a loss
Thank you.