SolvedCG73767 | Non-Resident Capital Gains Tax (NRCGT)–Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Death: general provisions
From HM Revenue & Customs · Capital Gains Manual
New provisions in TCGA92/S62(2A) and (2AA) allow unused allowable non-resident CGT losses arising in the year of assessment in which an individual dies to be carried back and deducted against gains accruing in the three previous tax years.