* Individuals, trustees of settlements for the disabled, and personal representatives of the estate of a deceased person.

The amount chargeable to CGT is added onto the top of income liable to income tax for individuals and is charged to CGT at these rates:

• below the starting rate limit at 10%,
• between the starting rate and basic rate limits at 20%,
• and above the basic rate limit at 40%.

Transfers between husband and wife or civil partners living together are exempt.