»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG10200C
  3. CG17200C

CG17350P - Capital Gains manual: introduction and computation: indexation: more complicated computations from 6.4.88: contents

INTRODUCTION AND COMPUTATION

Indexation

More complicated computations from 6.4.88

  1. CG17350
    Indexation: from 6/4/88: time-apportionment
  2. CG17352
    Indexation: from 6/4/88: part-disposals
  3. CG17360
    Indexation: from 6/4/88: small part-disposals
  4. CG17370
    Indexation: from 6/4/88: assets derived from other assets
  5. CG17380
    Indexation: from 6/4/88: wasting assets
  6. CG17390
    Indexation: from 6/4/88: held-over gains
  7. CG17400
    Indexation: from 6/4/88: no gain/loss cases: treatment of transferor
  8. CG17402
    Indexation: from 6/4/88: no gain/loss cases: treatment of transferee
  9. CG17404
    Indexation: from 6/4/88: options
  10. CG17405
    Indexation: from 6/4/88: assets held at 31/3/82
  11. CG17430
    Capital allowances - restriction of losses
  12. CG17434
    Indexation: from 6/4/88: Machinery/Plant
  13. CG17442
    Indexation: from 6/4/88: capital allowances: part-disposals
  14. CG17450
    Indexation: from 6/4/88: capital allowances: indexed/unindexed loss
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated