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November 2003
The value of the retail price index, as published by the Office for National Statistics, for November 2003 is 182.7 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in November 2003 is as follows:
RI Year 1982 - 1988
| RI Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.212 |
1.104 |
1.003 |
0.898 |
0.827 |
0.769 |
| February |
- |
1.202 |
1.095 |
0.987 |
0.891 |
0.820 |
0.762 |
| March |
1.300 |
1.198 |
1.089 |
0.969 |
0.889 |
0.816 |
0.755 |
| April |
1.254 |
1.168 |
1.061 |
0.928 |
0.871 |
0.795 |
0.727 |
| May |
1.238 |
1.159 |
1.053 |
0.919 |
0.867 |
0.793 |
0.720 |
| June |
1.232 |
1.153 |
1.048 |
0.915 |
0.868 |
0.793 |
0.714 |
| July |
1.231 |
1.142 |
1.051 |
0.918 |
0.874 |
0.795 |
0.712 |
| August |
1.231 |
1.132 |
1.031 |
0.913 |
0.868 |
0.789 |
0.693 |
| September |
1.232 |
1.123 |
1.027 |
0.914 |
0.859 |
0.784 |
0.685 |
| October |
1.221 |
1.116 |
1.015 |
0.911 |
0.856 |
0.776 |
0.668 |
| November |
1.210 |
1.108 |
1.009 |
0.905 |
0.840 |
0.767 |
0.661 |
| December |
1.214 |
1.103 |
1.010 |
0.902 |
0.834 |
0.769 |
0.656 |
RI Year 1989 - 1995
| RI Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.646 |
0.529 |
0.403 |
0.347 |
0.325 |
0.293 |
0.251 |
| February |
0.634 |
0.520 |
0.396 |
0.340 |
0.316 |
0.286 |
0.244 |
| March |
0.627 |
0.505 |
0.390 |
0.337 |
0.312 |
0.282 |
0.239 |
| April |
0.598 |
0.460 |
0.373 |
0.316 |
0.299 |
0.267 |
0.226 |
| May |
0.589 |
0.448 |
0.369 |
0.312 |
0.295 |
0.263 |
0.221 |
| June |
0.583 |
0.442 |
0.362 |
0.312 |
0.296 |
0.263 |
0.220 |
| July |
0.582 |
0.441 |
0.365 |
0.316 |
0.299 |
0.269 |
0.225 |
| August |
0.578 |
0.426 |
0.362 |
0.315 |
0.293 |
0.263 |
0.219 |
| September |
0.567 |
0.413 |
0.357 |
0.311 |
0.288 |
0.260 |
0.213 |
| October |
0.555 |
0.402 |
0.352 |
0.306 |
0.288 |
0.258 |
0.220 |
| November |
0.542 |
0.405 |
0.347 |
0.308 |
0.290 |
0.257 |
0.220 |
| December |
0.538 |
0.406 |
0.346 |
0.313 |
0.288 |
0.251 |
0.212 |
RI Year 1996 - 2002
| RI Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.216 |
0.183 |
0.145 |
0.118 |
0.097 |
0.068 |
0.054 |
| February |
0.211 |
0.179 |
0.140 |
0.116 |
0.091 |
0.062 |
0.051 |
| March |
0.206 |
0.176 |
0.136 |
0.113 |
0.085 |
0.061 |
0.047 |
| April |
0.197 |
0.169 |
0.124 |
0.106 |
0.074 |
0.055 |
0.040 |
| May |
0.195 |
0.164 |
0.117 |
0.103 |
0.070 |
0.049 |
0.037 |
| June |
0.194 |
0.160 |
0.118 |
0.103 |
0.068 |
0.048 |
0.037 |
| July |
0.199 |
0.160 |
0.121 |
0.107 |
0.072 |
0.054 |
0.039 |
| August |
0.193 |
0.153 |
0.116 |
0.104 |
0.072 |
0.050 |
0.036 |
| September |
0.188 |
0.147 |
0.111 |
0.099 |
0.064 |
0.046 |
0.029 |
| October |
0.188 |
0.145 |
0.111 |
0.097 |
0.065 |
0.048 |
0.027 |
| November |
0.187 |
0.145 |
0.111 |
0.096 |
0.062 |
0.052 |
0.025 |
| December |
0.183 |
0.142 |
0.111 |
0.092 |
0.061 |
0.054 |
0.024 |
RI Year 2003 - 2009
| RI Month |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
| January |
0.024 |
|
|
|
|
|
|
| February |
0.019 |
|
|
|
|
|
|
| March |
0.016 |
|
|
|
|
|
|
| April |
0.008 |
|
|
|
|
|
|
| May |
0.007 |
|
|
|
|
|
|
| June |
0.008 |
|
|
|
|
|
|
| July |
0.008 |
|
|
|
|
|
|
| August |
0.006 |
|
|
|
|
|
|
| September |
0.001 |
|
|
|
|
|
|
| October |
0.001 |
|
|
|
|
|
|
| November |
Nil |
|
|
|
|
|
|
| December |
|
|
|
|
|
|
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The RI month is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred on or before 1 March 1982.
The table given is applicable only to bodies within the charge to corporation tax on their chargeable gains.
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