Collection

Indexation Allowance rates for Corporation Tax on chargeable gains

HMRC Indexation Allowance rates from 1 January 2015 to December 2017 to calculate the chargeable gains of companies or organisations.

• From: HM Revenue & Customs
• Published: 2 December 2014
• Last updated: 16 March 2018 — See all updates

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 HMRC Indexation Allowances on the National Archive website.

Documents

• Corporation Tax on chargeable gains: Indexation Allowance 2017
  • 16 March 2018
  • Guidance
• Corporation Tax on chargeable gains: Indexation Allowance 2016
  • 23 February 2017
  • Guidance
• Corporation Tax on chargeable gains: Indexation Allowance 2015
  • 21 January 2016
  • Guidance

Published 2 December 2014
Last updated 16 March 2018 + show all updates

1. 16 March 2018

   The capital gains Indexation Allowance has been frozen and the chargeable gain will be calculated up to December 2017.

2. 2 December 2014

   First published.