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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Indexation: from 6/4/88 indexation tables

The indexation allowance is determined by the use of the general index of Retail Prices [`RPI’] published each month by the Statistics Board (See ITA2007/S989 and TCGA92/S288 (2).)

You can obtain the relevant figures from the HMRC website.