Chapter 2 Example 3

First of all thank you so much for uploading the videos. We’ve been waiting for it.

I’ve been watching the lectures and in part 2, Example 3, Billy is a high rate taxpayer. I have a slight confusion with regards to nil rate band.

For a high rate taxpayer, the nil rate band is 500 which is taxed at 0%.
In the solution, 500 is used up from the basic rate band of 37,700.
I was thinking, if it should’ve been used up from the [37,700-125,140] band, since the 500 nil rate relates to the higher rate band?

Thank you.