guti

Hello, In the situation where one has allowable CGT losses from prior tax years and these have already been reported to HMRC, if capital gains are made in the current tax year (above the annual allowance) does HMRC require the prior year losses to be used to offset all or part of the current year gain? In other words, can a choice be made to not use prior year losses (to pay tax on the current year capital gains) and maintain those losses for future years? Thank you.