Treating 31 March as April 6

I was attempting a question in the BPP Kit (Q100) and when dealing with bonuses they didn’t include a bonus the taxpayer was entitled to in 31 March 2023 for the tax year 23/24. I’m aware it’s the earlier of the date the bonus is paid or entitled to but I thought we were supposed to just take 31 March 2023 as 6 April 2023 as you instructed in the lectures