Corporation Tax on Chargeable
Gains: Indexation Allowance: March 2005
The value of the retail price index, as published by the Office for National
Statistics, for March 2005 is 190.5 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in March 2005 is as follows:
| |
| RI Month |
RI year |
|
|
|
|
|
|
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| |
|
|
|
|
|
|
|
| January |
- |
1.306 |
1.194 |
1.089 |
0.979 |
0.905 |
0.844 |
| February |
- |
1.296 |
1.185 |
1.072 |
0.972 |
0.897 |
0.837 |
| March |
1.398 |
1.292 |
1.178 |
1.053 |
0.969 |
0.894 |
0.830 |
| April |
1.351 |
1.260 |
1.149 |
1.010 |
0.950 |
0.871 |
0.801 |
| May |
1.334 |
1.251 |
1.141 |
1.001 |
0.947 |
0.869 |
0.794 |
| June |
1.327 |
1.245 |
1.136 |
0.997 |
0.948 |
0.869 |
0.787 |
| July |
1.327 |
1.233 |
1.138 |
1.000 |
0.954 |
0.871 |
0.785 |
| August |
1.326 |
1.223 |
1.118 |
0.995 |
0.947 |
0.866 |
0.766 |
| September |
1.327 |
1.214 |
1.114 |
0.996 |
0.938 |
0.860 |
0.757 |
| October |
1.316 |
1.206 |
1.101 |
0.993 |
0.935 |
0.851 |
0.740 |
| November |
1.305 |
1.198 |
1.095 |
0.986 |
0.919 |
0.842 |
0.732 |
| December |
1.309 |
1.192 |
1.096 |
0.983 |
0.912 |
0.844 |
0.727 |
| |
|
|
|
|
|
|
|
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| |
|
|
|
|
|
|
|
| January |
0.716 |
0.594 |
0.463 |
0.405 |
0.381 |
0.348 |
0.305 |
| February |
0.704 |
0.585 |
0.455 |
0.398 |
0.372 |
0.341 |
0.297 |
| March |
0.696 |
0.569 |
0.450 |
0.394 |
0.368 |
0.337 |
0.292 |
| April |
0.667 |
0.523 |
0.431 |
0.372 |
0.355 |
0.321 |
0.279 |
| May |
0.657 |
0.510 |
0.427 |
0.368 |
0.350 |
0.317 |
0.273 |
| June |
0.651 |
0.504 |
0.421 |
0.368 |
0.351 |
0.317 |
0.272 |
| July |
0.649 |
0.502 |
0.424 |
0.372 |
0.354 |
0.323 |
0.278 |
| August |
0.645 |
0.487 |
0.421 |
0.371 |
0.348 |
0.317 |
0.271 |
| September |
0.634 |
0.473 |
0.415 |
0.367 |
0.342 |
0.314 |
0.265 |
| October |
0.621 |
0.462 |
0.410 |
0.362 |
0.343 |
0.312 |
0.272 |
| November |
0.608 |
0.465 |
0.405 |
0.364 |
0.345 |
0.311 |
0.272 |
| December |
0.604 |
0.467 |
0.404 |
0.369 |
0.342 |
0.305 |
0.264 |
| |
|
|
|
|
|
|
|
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| |
|
|
|
|
|
|
|
| January |
0.268 |
0.234 |
0.194 |
0.166 |
0.143 |
0.113 |
0.099 |
| February |
0.262 |
0.229 |
0.188 |
0.164 |
0.137 |
0.108 |
0.096 |
| March |
0.257 |
0.226 |
0.185 |
0.161 |
0.131 |
0.106 |
0.092 |
| April |
0.248 |
0.219 |
0.172 |
0.153 |
0.120 |
0.101 |
0.084 |
| May |
0.246 |
0.214 |
0.165 |
0.150 |
0.116 |
0.094 |
0.081 |
| June |
0.245 |
0.210 |
0.166 |
0.150 |
0.113 |
0.092 |
0.081 |
| July |
0.250 |
0.210 |
0.169 |
0.154 |
0.117 |
0.099 |
0.083 |
| August |
0.244 |
0.202 |
0.164 |
0.151 |
0.117 |
0.095 |
0.080 |
| September |
0.239 |
0.196 |
0.159 |
0.146 |
0.109 |
0.091 |
0.073 |
| October |
0.239 |
0.194 |
0.158 |
0.144 |
0.110 |
0.093 |
0.071 |
| November |
0.238 |
0.194 |
0.159 |
0.143 |
0.107 |
0.097 |
0.069 |
| December |
0.234 |
0.191 |
0.159 |
0.139 |
0.106 |
0.099 |
0.067 |
| |
|
|
|
|
|
|
|
| |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| |
|
|
|
|
|
|
|
| January |
0.068 |
0.040 |
0.008 |
|
|
|
|
| February |
0.062 |
0.036 |
0.005 |
|
|
|
|
| March |
0.059 |
0.032 |
nil |
|
|
|
|
| April |
0.051 |
0.026 |
|
|
|
|
|
| May |
0.050 |
0.021 |
|
|
|
|
|
| June |
0.051 |
0.020 |
|
|
|
|
|
| July |
0.051 |
0.020 |
|
|
|
|
|
| August |
0.049 |
0.017 |
|
|
|
|
|
| September |
0.044 |
0.013 |
|
|
|
|
|
| October |
0.043 |
0.010 |
|
|
|
|
|
| November |
0.043 |
0.008 |
|
|
|
|
|
| December |
0.038 |
0.003 |
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
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.
