Business tax – guidance

Corporation Tax on chargeable gains: Indexation Allowance 2015

HM Revenue and Customs (HMRC) Indexation Allowance rates for 2015.


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

HMRC Indexation Allowances from 2014 are now available on GOV.UK.

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