Corporation Tax on Chargeable Gains: Indexation Allowance:

 
 

October 2003

The value of the retail price index, as published by the Office for National Statistics, for October 2003 is 182.6 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in October 2003 is as follows:

RI Month
RI Year

1982

1983

1984

1985

1986

1987

1988

January

-

1.210

1.103

1.002

0.897

0.826

0.768

February

-

1.201

1.094

0.986

0.890

0.819

0.761

March

1.299

1.197

1.087

0.968

0.888

0.815

0.754

April

1.253

1.166

1.060

0.927

0.870

0.794

0.726

May

1.237

1.157

1.052

0.918

0.866

0.792

0.719

June

1.231

1.152

1.047

0.914

0.867

0.792

0.713

July

1.230

1.141

1.049

0.917

0.873

0.794

0.711

August

1.230

1.131

1.030

0.912

0.867

0.788

0.692

September

1.231

1.122

1.026

0.913

0.858

0.783

0.685

October

1.220

1.114

1.014

0.910

0.855

0.775

0.668

November

1.209

1.107

1.008

0.904

0.839

0.766

0.660

December

1.213

1.101

1.009

0.901

0.833

0.768

0.655

1989

1990

1991

1992

1993

1994

1995

January

0.645

0.528

0.402

0.347

0.324

0.292

0.251

February

0.633

0.519

0.395

0.340

0.316

0.285

0.243

March

0.626

0.504

0.390

0.336

0.311

0.281

0.238

April

0.598

0.460

0.372

0.316

0.299

0.266

0.226

May

0.588

0.447

0.368

0.311

0.294

0.262

0.221

June

0.582

0.441

0.362

0.311

0.295

0.262

0.219

July

0.581

0.440

0.365

0.316

0.298

0.268

0.225

August

0.577

0.425

0.362

0.315

0.292

0.262

0.218

September

0.566

0.412

0.357

0.310

0.287

0.259

0.212

October

0.554

0.401

0.352

0.305

0.288

0.258

0.219

November

0.541

0.405

0.347

0.307

0.290

0.257

0.219

December

0.537

0.406

0.346

0.312

0.287

0.251

0.212

1996

1997

1998

1999

2000

2001

2002

January

0.216

0.183

0.145

0.118

0.096

0.067

0.054

February

0.210

0.178

0.139

0.115

0.090

0.062

0.051

March

0.205

0.175

0.136

0.113

0.084

0.060

0.046

April

0.197

0.168

0.123

0.105

0.073

0.055

0.039

May

0.194

0.164

0.117

0.103

0.070

0.048

0.036

June

0.193

0.159

0.118

0.103

0.067

0.047

0.036

July

0.198

0.159

0.120

0.106

0.071

0.054

0.038

August

0.193

0.152

0.115

0.103

0.071

0.049

0.035

September

0.187

0.146

0.111

0.099

0.063

0.046

0.028

October

0.187

0.145

0.110

0.097

0.064

0.048

0.026

November

0.186

0.144

0.111

0.095

0.061

0.052

0.025

December

0.183

0.141

0.111

0.091

0.060

0.053

0.023

2003

2004

2005

2006

2007

2008

2009

January

0.024

February

0.018

March

0.015

April

0.008

May

0.006

June

0.007

July

0.007

August

0.006

September

0.001

October

             

November

             

December

             

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.