Relief under gift aid donation

For relief under gift aid donation, we gross that up and then extend the BRB and HRB. For example, John has taxable non-saving income of £140,000 ; he is an additional taxpayer and he made a gross gift aid donation £500. To calculate his income tax liability: 38200 x 20% = £7,640 (125640 - 38200) 87440 x 40% = £34,976 (140000 - 125640) 14360 x 45% = £6,462 Can you please confirm whether this is correct since I have come across a question on ACCA Study Hub and the HRB was not extended for additional taxpayer.