Finance act 2019 - Example 4

Hi, Can somebody help me with this question, i have calculate tax liability 9,000. Non - Saving income 34,000 @ 20% = 6800 Saving income 500 @ 0 = 0 8000 @ 20% = 1600 1500 @ 40% = 600 Total = 9000 Please Check the below example and how they answer it EXAMPLE 4 For the tax year 2019–20, Henri has a salary of £46,500 and savings income of £10,000. During the year, he made gross personal pension contributions of £4,000. His income tax liability is: £ Employment income 46,500 Savings income 10,000 _______ 56,500 Personal allowance (12,500) _______ Taxable income 44,000 _______ Income tax: 34,000 (46,500 – 12,500) at 20% 500 at 0% 3,000 (37,500 – 34,000 – 500) at 20% 4,000 at 20% 2,500 (10,000 – 500 – 7,000) at 40% 6,800 0 600 800 1,000 _______ Tax liability 9,200 _______ Henri is a higher rate taxpayer, so his savings income nil rate band is £500. The savings income nil rate band of £500 counts towards the basic rate threshold of £37,500. This is then extended by £4,000. Savings income can also benefit from the starting rate of 0%. However, the starting rate only applies where savings income falls within the first £5,000 of taxable income. If non-savings income exceeds £5,000, then the starting rate of 0% for savings does not apply.