Kirk Alderson

I am struggling to understand my 23/24 tax calculation regarding the HRT relief due on charitable donations I made. My basic rate band has been increased by the grossed up amount of the contributions I made, which I understand. However, I don't understand why the total for my income is greater than my total taxable income by the actual (net) amount of contributions I made? Surely this results in me not benefiting from the HRT relief on my grossed up charitable contributions?

I'm completing a Trust & Estate Tax Return. One of the dividends I received as executor was subject to a reissue fee as it had previously been sent by cheque to my deceased aunt and returned. It then was reissued to me as executor. The dividend confirmation states £153.22 for the dividend, but after the reissue fee of £40 I received £113.22. My question is do I declare £153.22 on the return or £113.22?