The relevant period - up to 5 April 2015: post-acquisition benefits from securities
ITEPA03/S41B(4)(b) says that where there is an amount which counts as employment income by virtue of Chapter 4 (post-acquisition benefits from securities) the relevant period is the tax year in which the benefit is received.
Claire works for a company which decides to provide a week’s holiday to all its employee shareholders. She is eligible to, and does claim remittance basis under ITA07/S809B in the year the benefit is received.
The relevant period is the tax year in which the benefit is received.