Hodge

I have some questions about carrying over capital losses between years, and how to record this on the self-assessment forms During 2021/22 I made £8,000 gains and £12,000 losses through buying and selling shares. Since my total capital gains were below the £12,300 threshold for that year, can I carry over the £12,000 of losses into the next tax year? Or do I have to reduce my gains to £0 first, and only carry over £4,000 of losses. During 2022/23 I made £16,000 gains and £22,000 losses. This time my gains are above the threshold so I'd need to reduce my gains by at least £3,700 to get to the £12,300 CGT threshold. But do I use losses incurred during 2022/23 first? Or losses carried over from the previous year? If I'm not using any losses carried over from the previous year, do I record these anywhere of the self-assessment form? It looks like they need to be included in the box titled "Losses available to be carried forward"? There is a box called "Losses brought forward and used in-year" but if I'm not actually using them, I leave this box blank? Thanks