There is a common misconception that BARB only reports timeshifted viewing if it's via a recording device, and not if it's via a broadcaster video on-demand (BVOD) service. In fact, if a BARB panel member watches a programme via a VOD service on their TV set, this is captured in timeshift viewing.
The Kantar meter identifies what a panel member has watched by using audio matching. This involves matching the sound on the TV set against a set of references for all BARB-reported channels, covering the previous 28 days (timeshift is only available for 7 days via Mediaocean systems).
If a panel member catches up with a broadcast programme via a VOD service, that viewing will be matched back to the original broadcast time and date on the relevant channel.
Exactly the same applies if the panel member recorded the programme on a PVR and watched it back that way (which is what was traditionally thought of as timeshift).
BVOD viewing data is only available for programmes.
While VOD viewing via the Sky platform (only) can be split from recorded playback, it is not currently possible to split timeshift viewing into VOD vs playback via Mediaocean reporting systems.