gov.uk lists 4 tax bands:
- personal allowance
- basic rate
- higher rate
- additional rate
On its capital gains tax rate page, it explains the rates for:
- "higher or additional rate taxpayer"; and
- "basic rate taxpayer"
However, no mention is made of people with no taxable income ("personal allowance" rate).
I would guess this class is treated as "basic rate taxpayer" but is this stated officially somewhere?