Corporation
Tax on Chargeable Gains: Indexation Allowance:
Corporation Tax on Chargeable Gains: Indexation Allowance:
April 2005
The value of the retail price index, as published by the Office for
National Statistics, for April 2005 is 191.6 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance
in respect of assets disposed of in April 2005 is as follows:
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| |
|
|
|
|
|
|
|
| January |
- |
1.319 |
1.206 |
1.101 |
0.991 |
0.916 |
0.855 |
| February
|
- |
1.309 |
1.197 |
1.084 |
0.983 |
0.908 |
0.848 |
| March
|
1.412 |
1.305 |
1.190 |
1.065 |
0.981 |
0.905 |
0.841 |
| April |
1.364 |
1.273 |
1.161 |
1.022 |
0.962 |
0.882 |
0.811 |
| May |
1.347 |
1.264 |
1.153 |
1.012 |
0.958 |
0.880 |
0.804 |
| June |
1.341 |
1.258 |
1.148 |
1.008 |
0.959 |
0.880 |
0.797 |
| July |
1.340 |
1.246 |
1.150 |
1.012 |
0.965 |
0.882 |
0.796 |
| August |
1.339 |
1.236 |
1.130 |
1.007 |
0.959 |
0.877 |
0.776 |
| September |
1.341 |
1.226 |
1.126 |
1.008 |
0.949 |
0.871 |
0.768 |
| October |
1.329 |
1.219 |
1.113 |
1.004 |
0.946 |
0.862 |
0.750 |
| November |
1.318 |
1.211 |
1.107 |
0.998 |
0.930 |
0.853 |
0.742 |
| December |
1.322 |
1.205 |
1.108 |
0.995 |
0.923 |
0.855 |
0.737 |
| |
|
|
|
|
|
|
|
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| |
|
|
|
|
|
|
|
| January |
0.726 |
0.603 |
0.472 |
0.413 |
0.389 |
0.356 |
0.312 |
| February
|
0.714 |
0.594 |
0.464 |
0.406 |
0.380 |
0.348 |
0.304 |
| March
|
0.706 |
0.578 |
0.458 |
0.402 |
0.375 |
0.345 |
0.299 |
| April |
0.676 |
0.532 |
0.440 |
0.380 |
0.363 |
0.329 |
0.286 |
| May |
0.666 |
0.518 |
0.435 |
0.375 |
0.358 |
0.324 |
0.281 |
| June |
0.660 |
0.512 |
0.429 |
0.375 |
0.359 |
0.324 |
0.279 |
| July |
0.659 |
0.511 |
0.432 |
0.380 |
0.362 |
0.331 |
0.285 |
| August |
0.655 |
0.496 |
0.429 |
0.379 |
0.356 |
0.324 |
0.278 |
| September |
0.643 |
0.482 |
0.423 |
0.374 |
0.350 |
0.321 |
0.272 |
| October |
0.631 |
0.470 |
0.418 |
0.370 |
0.351 |
0.320 |
0.279 |
| November |
0.617 |
0.474 |
0.413 |
0.372 |
0.353 |
0.319 |
0.279 |
| December |
0.613 |
0.475 |
0.412 |
0.376 |
0.350 |
0.312 |
0.271 |
| |
|
|
|
|
|
|
|
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| |
|
|
|
|
|
|
|
| January |
0.276 |
0.241 |
0.201 |
0.173 |
0.150 |
0.120 |
0.106 |
| February
|
0.270 |
0.236 |
0.195 |
0.170 |
0.144 |
0.114 |
0.102 |
| March
|
0.265 |
0.233 |
0.192 |
0.168 |
0.138 |
0.113 |
0.098 |
| April |
0.256 |
0.226 |
0.178 |
0.160 |
0.126 |
0.107 |
0.090 |
| May |
0.253 |
0.221 |
0.172 |
0.157 |
0.122 |
0.100 |
0.087 |
| June |
0.252 |
0.217 |
0.173 |
0.157 |
0.120 |
0.099 |
0.087 |
| July |
0.257 |
0.217 |
0.175 |
0.161 |
0.124 |
0.106 |
0.089 |
| August |
0.251 |
0.209 |
0.170 |
0.158 |
0.124 |
0.101 |
0.086 |
| September |
0.246 |
0.203 |
0.165 |
0.153 |
0.116 |
0.097 |
0.079 |
| October |
0.246 |
0.201 |
0.165 |
0.151 |
0.117 |
0.099 |
0.077 |
| November |
0.245 |
0.201 |
0.165 |
0.149 |
0.113 |
0.104 |
0.075 |
| December |
0.241 |
0.198 |
0.165 |
0.145 |
0.113 |
0.105 |
0.073 |
| |
|
|
|
|
|
|
|
| |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| |
|
|
|
|
|
|
|
| January |
0.074 |
0.046 |
0.014 |
|
|
|
|
| February
|
0.069 |
0.042 |
0.011 |
|
|
|
|
| March
|
0.065 |
0.038 |
0.006 |
|
|
|
|
| April |
0.057 |
0.032 |
|
|
|
|
|
| May |
0.056 |
0.027 |
|
|
|
|
|
| June |
0.057 |
0.026 |
|
|
|
|
|
| July |
0.057 |
0.026 |
|
|
|
|
|
| August |
0.055 |
0.022 |
|
|
|
|
|
| September |
0.050 |
0.019 |
|
|
|
|
|
| October |
0.049 |
0.016 |
|
|
|
|
|
| November |
0.049 |
0.014 |
|
|
|
|
|
| December |
0.044 |
0.009 |
|
|
|
|
|
|
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 |
