Employment income – bonus

Hi Sir/Madam,

In terms of employment income, I understand the earnings are taxed on the receipts basis, but how about the bonus?

In BPP practice book, 105 Jeo (B) (12/10) (amended) in the question part, it says
“Joe was paid a bonus of £12,000 on 12 May 2017 and he had became entitled to his bonus on 22 March 2017”

The answer indicates the bonus will have been treated as being received during 2016/17, not 2017/18 when it was paid as Joe became entitled to it during the tax year 2016/17.

Does it mean that bonuses from employment income are always taxed when it was entitled to the employee?

Thanks,
Joyce