CG17290 | 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 Office for National Statistics (See ITA2007/S989 and TCGA92/S288 (2).)

The indexation tables provide the factors to be used for a disposal in a particular month depending on when the asset was acquired.

The tables for disposals in the few years leading up to the freezing of indexation in 2017 can be found on gov.uk at

https://www.gov.uk/government/publications/corporation-tax-on-chargeable-gains-indexation-allowance-2017

This inclues a link to the tables for disposals back to 2006 on the National Archives site.