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HMRC internal manual

Capital Gains Manual

Groups: indexation

General instructions on the capital gains indexation provisions are at CG17200+. The following instructions deal with the indexation provisions which apply to groups of companies. In general, for disposals on or after 30 November 1993, indexation cannot create or increase a loss, see CG17700+.

For disposals on or after 1 January 2018 indexation has been frozen at the December 2017 rate.