Collection

Corporation Tax on chargeable gains: Indexation Allowance rates

This collection brings together the HM Revenue and Customs Indexation Allowance rates from 1 January 2014 to December 2017.

Indexation Allowance allows for the effects of inflation up to December 2017 when calculating the chargeable gains of companies or organisations.

HM Revenue and Customs Indexation Allowances from 1 January 2014 to 31 December 2017 are now available on GOV.UK.

From 1 January 2018 the capital gains Indexation Allowance has been frozen. When a company or organisation makes a capital gain on or after 1 January 2018, the Indexation Allowance that is applied in order to determine the amount of the chargeable gain will be calculated up to December 2017.

You can find earlier HM Revenue and Customs Indexation Allowances on the National Archive website (Opens new window).

Documents

Published 2 December 2014
Last updated 16 March 2018 + show all updates
  1. The capital gains Indexation Allowance has been frozen and the chargeable gain will be calculated up to December 2017.
  2. First published.