The indexed rise to be used in calculating the indexation allowance in respect of gains made on assets disposed of in October 2001 is as follows.
| JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC | |
| 1982 | - | 1.194 | 1.151 | 1.135 | 1.129 | 1.129 | 1.128 | 1.129 | 1.119 | 1.109 | 1.112 | |
| 1983 | 1.110 | 1.101 | 1.097 | 1.068 | 1.059 | 1.054 | 1.043 | 1.034 | 1.025 | 1.018 | 1.011 | 1.006 |
| 1984 | 1.007 | .999 | .993 | .966 | .959 | .954 | .956 | .938 | .934 | .922 | .916 | .918 |
| 1985 | .911 | .896 | .878 | .839 | .831 | .827 | .830 | .825 | .826 | .823 | .817 | .815 |
| 1986 | .811 | .804 | .802 | .785 | .781 | .782 | .787 | .782 | .773 | .770 | .755 | .750 |
| 1987 | .743 | .736 | .733 | .712 | .711 | .711 | .712 | .707 | .702 | .694 | .686 | .687 |
| 1988 | .687 | .681 | .674 | .647 | .641 | .635 | .634 | .615 | .608 | .592 | .585 | .580 |
| 1989 | .570 | .559 | .552 | .525 | .516 | .510 | .509 | .505 | .495 | .483 | .471 | .467 |
| 1990 | .459 | .450 | .436 | .393 | .381 | .376 | .375 | .361 | .348 | .338 | .341 | .342 |
| 1991 | .339 | .332 | .326 | .310 | .306 | .300 | .303 | .300 | .295 | .290 | .285 | .284 |
| 1992 | .285 | .279 | .275 | .256 | .251 | .251 | .256 | .255 | .250 | .246 | .248 | .252 |
| 1993 | .264 | .256 | .251 | .240 | .235 | .236 | .239 | .234 | .228 | .229 | .231 | .228 |
| 1994 | .234 | .227 | .223 | .209 | .205 | .205 | .210 | .205 | .202 | .200 | .200 | .194 |
| 1995 | .194 | .187 | .182 | .170 | .165 | .164 | .169 | .163 | .157 | .164 | .164 | .157 |
| 1996 | .160 | .155 | .150 | .142 | .140 | .139 | .144 | .138 | .133 | .133 | .133 | .129 |
| 1997 | .129 | .125 | .122 | .115 | .111 | .107 | .107 | .100 | .094 | .093 | .092 | .089 |
| 1998 | .093 | .087 | .084 | .072 | .066 | .067 | .069 | .065 | .060 | .060 | .060 | .060 |
| 1999 | .067 | .065 | .062 | .055 | .053 | .053 | .056 | .053 | .049 | .047 | .046 | .042 |
| 2000 | .046 | .041 | .035 | .025 | .021 | .019 | .022 | .022 | .015 | .016 | .013 | .012 |
| 2001 | .019 | .013 | .012 | .007 | .001 | Nil | 006 | .002 | Nil | - | - | - |
The RI month for disposals, on or after 6 April 1985 (1 April for companies), of assets other than securities within the accrued income provisions, is the month in which the allowable expenditure was incurred before that month. For a copy of the full update to March 2001 contact Pamela James on 020 7920 8865.
Under the provisions of the Finance Act 1998, no indexation allowance is available for any period after April 1998 for those within the charge to capital gains tax. The allowance remains applicable, though, for all bodies within the charge to corporation tax on their capital gains.