Corporation Tax – Indexation Allowance

Hi,

Thanks for the great lectures and course notes.

I just wanted to check: when I do the examples and calculate the indexation allowance for companies, my answer always differs from the ones at the back of the notes as I take the indexation directly from the calculator (whereas yours are always rounded to 3dp before multiplying by the cost).
It might be small differences but does the examiner expect us to round to 3dp then re-start the calculation in the exam and would I lose marks for not doing so?

Thanks!