Chapter 2 Part 8 Example 13

Hi. Firstly, thank you so much for such a great presentation of material and lectures. I have a question regarding Tax calculation of example above. Kerry is a higher rate tax payer so her dividends of £6000 will be taxed as £500 @ 0% (nil rate band) , £5500 @ 33.75%. Can you please explain why we used £1000 @ 0% (Nil rate band). My understanding was that dividend Nil rate band was £500, irrelevant of tax bands. it is 8:30 time of the lecture. Thanks in advance.