Dividend calculation advice needed

[Swamp Thing]

Can all you self-accountants out there help with the following: What dividend figure should you use when assessing whether or not you will go into higher personal rate tax at the end of the year, the gross or net figure?

Example
Proposed (net) dividend: £5,000.00
Tax credit: £555.56
Total (gross) dividend £5,555.56

So, is it £5K that is assessable, or £5,555.56?

[ASB]

Can all you self-accountants out there help with the following: What dividend figure should you use when assessing whether or not you will go into higher personal rate tax at the end of the year, the gross or net figure?

Example
Proposed (net) dividend: £5,000.00
Tax credit: £555.56
Total (gross) dividend £5,555.56

So, is it £5K that is assessable, or £5,555.56?

The latter. Income naturally includes the tax paid on it (in the case the tax credit).

[Swamp Thing]

The latter. Income naturally includes the tax paid on it (in the case the tax credit).

Thank you.