I am not aware of any recent changes to offsetting capital losses, you can still use them against current gains.
As for CGT only when cashing out, that's not the case - from https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100:
Individuals need to calculate their gain or...
Forms for health include option for 'Do Not Resuscitate', but you can also request that in a 'living will':
https://www.ageuk.org.uk/information-advice/money-legal/legal-issues/advance-decisions/
Also for some reason my parents nominated similarly aged friends as attorneys, who died of old age...
I have just burnt loads of worthless (almost) Solana NFTs to generate a loss for offsetting against gains. Koinly report then told me that net gains just under CGT allowance for ending tax year of £6k; new year allowance will be just £3k. That was after I entered purchase/airdrop and sale...
Hang on to them, could be worth a lot - 1880s Levis auctioned off for $87k:
https://edition.cnn.com/style/article/19th-century-levis-jeans-intl-scli/index.html
They weren't banned in East Germany and were very popular despite costing an arm and a leg:
https://sourcingjournal.com/denim/denim-brands/jeans-symbol-youth-empowerment-berlin-wall-germany-cold-war-levis-174427/