HM Revenue & Customs

1136 - Indexation allowance

Enter the total indexation allowance, if any, for this disposal.

Indexation allowance gives you an allowance equal to the amount by which the cost of your asset would have risen if its value had kept pace with inflation between the time you acquired it or, if later, 31 March 1982, and April 1998. Any accumulated allowance, up to April 1998, may be taken into account for disposals after that date. There is no indexation allowance on assets acquired after 31 March 1998.

For further guidance and information, please see the Capital Gains Summary Notes (PDF 127K)

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