Corporation Tax on Chargeable Gains: Indexation Allowance:

Corporation Tax on Chargeable Gains: Indexation Allowance: June 2005

The value of the retail price index, as published by the Office for National Statistics, for June 2005 is 192.2 (February 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in June 2005 is as follows:

1982 - 1988

1982

1983

1984

1985

1986

1987

1988

January

-

1.327

1.213

1.107

0.997

0.922

0.861

February

-

1.317

1.204

1.091

0.990

0.914

0.853

March

1.419

1.312

1.197

1.071

0.987

0.911

0.846

April

1.372

1.280

1.168

1.028

0.968

0.888

0.817

May

1.355

1.271

1.160

1.019

0.964

0.886

0.810

June

1.348

1.265

1.155

1.014

0.965

0.886

0.803

July

1.347

1.253

1.157

1.018

0.971

0.888

0.801

August

1.347

1.243

1.137

1.013

0.965

0.882

0.781

September

1.348

1.233

1.133

1.014

0.955

0.877

0.773

October

1.337

1.226

1.120

1.011

0.952

0.868

0.755

November

1.325

1.218

1.113

1.004

0.936

0.859

0.747

December

1.329

1.212

1.115

1.001

0.929

0.861

0.743

1989 - 1995

1989

1990

1991

1992

1993

1994

1995

January

0.732

0.608

0.476

0.417

0.394

0.360

0.316

February

0.719

0.599

0.468

0.410

0.385

0.353

0.308

March

0.711

0.583

0.463

0.406

0.380

0.349

0.303

April

0.682

0.536

0.444

0.385

0.367

0.333

0.290

May

0.671

0.523

0.440

0.380

0.362

0.328

0.285

June

0.666

0.517

0.433

0.380

0.363

0.328

0.283

July

0.664

0.516

0.436

0.385

0.366

0.335

0.289

August

0.660

0.500

0.433

0.384

0.360

0.328

0.282

September

0.648

0.486

0.428

0.379

0.354

0.326

0.276

October

0.636

0.475

0.423

0.374

0.355

0.324

0.283

November

0.622

0.478

0.417

0.376

0.357

0.323

0.283

December

0.618

0.480

0.416

0.381

0.354

0.316

0.275

1996 - 2002

1996

1997

1998

1999

2000

2001

2002

January

0.280

0.245

0.205

0.176

0.154

0.123

0.109

February

0.274

0.240

0.199

0.174

0.147

0.117

0.106

March

0.269

0.237

0.195

0.171

0.141

0.116

0.101

April

0.260

0.230

0.182

0.163

0.130

0.110

0.094

May

0.257

0.225

0.176

0.161

0.126

0.103

0.091

June

0.256

0.220

0.176

0.161

0.123

0.102

0.091

July

0.261

0.220

0.179

0.164

0.127

0.109

0.093

August

0.255

0.213

0.174

0.161

0.127

0.105

0.090

September

0.250

0.207

0.169

0.156

0.119

0.101

0.082

October

0.250

0.205

0.168

0.154

0.120

0.103

0.080

November

0.249

0.204

0.169

0.153

0.117

0.107

0.079

December

0.245

0.201

0.169

0.149

0.116

0.108

0.077

2003 - 2005

2003

2004

2005

January

0.077

0.050

0.017

February

0.072

0.046

0.014

March

0.068

0.041

0.009

April

0.061

0.035

0.003

May

0.059

0.031

0.001

June

0.060

0.029

July

0.060

0.029

August

0.058

0.026

September

0.053

0.022

October

0.053

0.019

November

0.052

0.017

December

0.047

0.012


The RI month is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred on or before 1 March 1982.

The table given is applicable only to bodies within the charge to corporation tax on their chargeable gains.

Archived Indexation Allowance Tables

Tables prior to December 2001 were published as monthly press notices

2005

2004

2003

2002

2001

 

 

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