Sept 16 section c q31 joe

I got through ot questions and i did understand that if there is no non-saving of if there is non-saving which is fully covered by personal allowance there will be 5000 taxed at 0%

Sept 16 section c q31 joe

1/Director remuneration was 8000 and its fully covered by personal allowance.

So why we didnt do
5000@0% ??

As i didnt solve any quest in practice kit for using this non saving 0% band only i did in ot notes
I guess iam missunderstanding plz clarify the idea to me.

2/ when calculating income tax we didnt seperate ns and dividend rates we only use dividend rates why is that?