Capital Losses Carried back

Hi - hoping someone can help clarify something on a capital loss I have made. I have a capital loss in this tax year (2024-25) and will pay Capital gains tax on net gains in the previous tax year (2023-24 (@20%)), and have also already paid capital gains in the year previous (2022-23 (@24% as it was residential property)). So I paid a higher rate of CGT in the earlier year and hence would prefer to carry back two years. Is it possible to carry back a capital loss from this year to 2022-23, or if not then at least to 2023-24. If so do I amend the previous years return or make the entry in the current years return? many thanks, i.

Hi,
No. Capital gains losses can only be utilised in the tax year in which they arise or against a gain in a future tax year. The only exception to this rule is in the situation where the individual has died.  
Please have a look at the guidance at:
CG21520 - Individuals: losses: Relief for losses: examples 1 to 5
Thank you.

Many thanks for the clear response. i.