tax year for trivial benefits

Hello. The rule states that "You can’t receive trivial benefits worth more than £300 in a tax year if you’re the director of a ‘close’ company."
Does the "tax year" refer to the company's tax year or to an individual's tax year?
As these tax years are not the same.
Thank you.

Hi LizzieStone,
Trivial benefits mentioned in your inquiry, as detailed at: Expenses-and-benefits-trivial-benefits relate to PAYE. 
The UK tax year therefore begins on 6 April and ends on 5 April of the following year. For instance, the 2025 tax year will start on 6 April 2024 and end on 5 April 2025.
Thank you.