Corporation Tax on Chargeable
Gains: Indexation Allowance:
March 2004
The value of the retail price index, as published by the Office for National Statistics, for March 2004 is 184.6 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in March 2004 is as follows:
| RI Month |
RI Year |
|
|
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
|
|
|
|
|
|
|
|
|
January
|
-
|
1.235
|
1.126
|
1.024
|
0.918
|
0.846
|
0.787
|
February
|
-
|
1.225
|
1.117
|
1.008
|
0.911
|
0.839
|
0.780
|
March
|
1.324
|
1.221
|
1.110
|
0.989
|
0.908
|
0.835
|
0.773
|
April
|
1.278
|
1.190
|
1.082
|
0.948
|
0.890
|
0.813
|
0.745
|
May
|
1.262
|
1.181
|
1.075
|
0.939
|
0.887
|
0.812
|
0.738
|
June
|
1.255
|
1.176
|
1.069
|
0.935
|
0.888
|
0.812
|
0.732
|
July
|
1.255
|
1.164
|
1.072
|
0.938
|
0.893
|
0.813
|
0.730
|
August
|
1.254
|
1.155
|
1.053
|
0.933
|
0.887
|
0.808
|
0.711
|
September
|
1.255
|
1.145
|
1.049
|
0.934
|
0.878
|
0.803
|
0.703
|
October
|
1.244
|
1.138
|
1.036
|
0.931
|
0.875
|
0.794
|
0.686
|
November
|
1.233
|
1.130
|
1.030
|
0.925
|
0.859
|
0.785
|
0.678
|
December
|
1.237
|
1.124
|
1.031
|
0.922
|
0.853
|
0.787
|
0.674
|
|
|
|
|
|
|
|
|
|
|
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
|
|
|
|
|
|
|
|
|
January
|
0.663
|
0.545
|
0.418
|
0.361
|
0.339
|
0.306
|
0.264
|
February
|
0.651
|
0.536
|
0.410
|
0.354
|
0.330
|
0.299
|
0.257
|
March
|
0.644
|
0.521
|
0.405
|
0.350
|
0.325
|
0.295
|
0.252
|
April
|
0.615
|
0.476
|
0.387
|
0.330
|
0.313
|
0.280
|
0.239
|
May
|
0.605
|
0.463
|
0.383
|
0.325
|
0.308
|
0.276
|
0.234
|
June
|
0.600
|
0.457
|
0.377
|
0.325
|
0.309
|
0.276
|
0.232
|
July
|
0.598
|
0.456
|
0.380
|
0.330
|
0.312
|
0.282
|
0.238
|
August
|
0.594
|
0.441
|
0.377
|
0.329
|
0.306
|
0.276
|
0.231
|
September
|
0.583
|
0.428
|
0.371
|
0.324
|
0.301
|
0.273
|
0.226
|
October
|
0.571
|
0.417
|
0.366
|
0.320
|
0.302
|
0.271
|
0.232
|
November
|
0.558
|
0.420
|
0.361
|
0.321
|
0.304
|
0.270
|
0.232
|
December
|
0.554
|
0.421
|
0.360
|
0.326
|
0.301
|
0.264
|
0.225
|
|
|
|
|
|
|
|
|
|
|
|
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
|
|
|
|
|
|
|
|
|
January
|
0.229
|
0.196
|
0.157
|
0.130
|
0.108
|
0.079
|
0.065
|
February
|
0.223
|
0.191
|
0.152
|
0.128
|
0.102
|
0.073
|
0.062
|
March
|
0.218
|
0.188
|
0.148
|
0.125
|
0.096
|
0.072
|
0.058
|
April
|
0.210
|
0.181
|
0.135
|
0.117
|
0.085
|
0.066
|
0.051
|
May
|
0.207
|
0.177
|
0.129
|
0.115
|
0.081
|
0.060
|
0.048
|
June
|
0.207
|
0.172
|
0.130
|
0.115
|
0.079
|
0.058
|
0.048
|
July
|
0.211
|
0.172
|
0.133
|
0.118
|
0.083
|
0.065
|
0.049
|
August
|
0.206
|
0.165
|
0.128
|
0.115
|
0.083
|
0.061
|
0.046
|
September
|
0.200
|
0.159
|
0.123
|
0.111
|
0.075
|
0.057
|
0.039
|
October
|
0.200
|
0.157
|
0.122
|
0.109
|
0.076
|
0.059
|
0.038
|
November
|
0.199
|
0.157
|
0.123
|
0.107
|
0.073
|
0.063
|
0.036
|
December
|
0.196
|
0.154
|
0.123
|
0.103
|
0.072
|
0.065
|
0.034
|
|
|
|
|
|
|
|
|
|
|
|
2003
|
2004
|
2005
|
2006
|
2007
|
2008
|
2009
|
|
|
|
|
|
|
|
|
|
January
|
0.035
|
0.008
|
|
|
|
|
|
February
|
0.030
|
0.004
|
|
|
|
|
|
March
|
0.026
|
nil
|
|
|
|
|
|
April
|
0.019
|
|
|
|
|
|
|
May
|
0.017
|
|
|
|
|
|
|
June
|
0.018
|
|
|
|
|
|
|
July
|
0.018
|
|
|
|
|
|
|
August
|
0.017
|
|
|
|
|
|
|
September
|
0.012
|
|
|
|
|
|
|
October
|
0.011
|
|
|
|
|
|
|
November
|
0.010
|
|
|
|
|
|
|
December
|
0.006
|
|
|
|
|
|
|
|
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.
| Home |
Top
| Menu
|
