Guidance

Corporation Tax on chargeable gains: Indexation Allowance 2017

See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.

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Indexation Allowance allows for the effects of inflation when calculating the chargeable gains of companies or organisations.

HM Revenue and Customs (HMRC) Indexation Allowances for 2014 to 2016 are available.

You can find earlier HMRC Indexation Allowances on the National Archives website.

Published 21 March 2017
Last updated 16 March 2018 + show all updates
  1. The Corporation Tax on chargeable gains - Indexation Allowance rates for assets disposed of in December 2017 are now available.

  2. Indexation Allowance rates for assets disposed of in December 2017 have been added.

  3. Indexation Allowance rates for assets disposed of in November 2017 are now available.

  4. Corporation Tax on chargeable gains - Indexation Allowance rates for assets disposed of in October 2017 are now available.

  5. Indexation Allowance rates for assets disposed of in August 2017 have been amended. Indexation Allowance rates for assets disposed of in September 2017 have been added.

  6. Indexation Allowance rates for assets disposed of in August 2017 have been added.

  7. The guidance has been updated to include Indexation Allowance rates for assets disposed of in July 2017.

  8. Indexation Allowance rates for assets disposed of in June 2017 are now available.

  9. Indexation Allowance rates for assets disposed of in May 2017 are now available.

  10. Indexation Allowance rates for assets disposed of in April 2017 are now available.

  11. Indexation Allowance rates for assets disposed of in March 2017 added.

  12. This guidance has been updated to show the February 2017 indexation allowance figures.

  13. Indexation Allowance rates for assets disposed of in February 2017 added.

  14. First published.