In the basis $\begin{pmatrix} H \\ V \end{pmatrix}$, let us take the beam splitter matrix to be
$\begin{pmatrix} 1 & i \\ i & 1 \end{pmatrix}$
This transforms $\begin{pmatrix} 1 \\ 0 \end{pmatrix} \rightarrow \frac{1}{\sqrt{2}}\begin{pmatrix} 1 \\ i \end{pmatrix}$ and $\begin{pmatrix} 0 \\ 1 \end{pmatrix} \rightarrow \frac{1}{\sqrt{2}}\begin{pmatrix} i \\ 1 \end{pmatrix}$.
However, real beam splitters e.g. the one shown below (taken from Wikipedia) do not give the same phase shift to the horizontal and vertical inputs.
So is the representation there incorrect (or represents a different physical system) in which case, how do I represent the beam splitter given in the image? I'm guessing we want something that does $\begin{pmatrix} 1 \\ 0 \end{pmatrix} \rightarrow \frac{1}{\sqrt{2}}\begin{pmatrix} 1 \\ i \end{pmatrix}$ and $\begin{pmatrix} 0 \\ 1 \end{pmatrix} \rightarrow \frac{1}{\sqrt{2}}\begin{pmatrix} 1 \\ 1 \end{pmatrix}$.
But candidates like $\begin{pmatrix} 1 & i \\ 1 & 1 \end{pmatrix}$ are not unitary and this seems to be an issue.