Question on risk mitigation

So if a person were doing a tax return tomorrow would people recommend to offset losses against gains in the same etf or not ??? Surely that's possible
 
This advice from Standard Life says losses can be offset within the same ETF.

https://www.standardlife.ie/dam/Global-blueprint/Geo-IE/BZ_IE/BZ_PDF/tax-treatment-of-unitised-investments-and-direct-investments.pdf
That seems to explain it pretty good
 
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