JPH44 London

I have units in a carried interest partnership which are reporting a loss this year (T/E Apr 2024). In T/E Apr 2022 the units recorded a gain. I expect (based on cash realisations YTD) that there will be another gain for the 2025 ending tax year. I am wondering how best (or most easily) to manage this timing mismatch on my self-assessment reporting so that the correct net gain is taxed (in total over the years). Are the options outlined below possible/recommended? Can I delay reporting the T/E ending 2024 loss until next year (T/E ending 2025) to offset the gains then? Can I report the loss this year and have it carried forward to next year? (if so how...?) Is there a third option to reclaim tax paid on the 2022 gains? (and if so how?)