Thanks for adding your thoughts.5000 @ nil = nil (because there is no non savings income)
500 @ nil = nil (because the OP is a HR taxpayer, so does not get the 1000 allowance)
23,500 @ 20% = 4,700 (the standard rate for savings)
4700 @ nil (below 5000 so exempt).
I cannot see any advantage in re allocating the PA away from the norm, ie NS/Sav/Div, I think the difference between us is your calculation of the NRB savings allowance at 20%, I would suggest that should be nil.
I agree 100% with your calcs - the 1k difference you mention was due to the fact i had only posted the wrong online package calcs which i knew were out by 1k and not what i thought the answer would be.
Note i did stop in my tracks at the time (hence the pizza break) with regard to whether the OP would qualify for the 1k nil band rather than £500 as there was no higher rate tax charged, however the lack of higher rate tax paid doesn't alter the fact that the dividends charged at Nil still count for higher rate tax purposes !!! - this in itself brings up another question though in that the marriage allowance claim on my calculator seems to allow a marriage allowance claim if the income is over 43k but none of the excess is actually taxed at higher rate - hmmmmmmmm