Original document : https://www.gov.uk/government/publications/payments-in-kind-assets-transferred-hs213-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2025 has been added. The ‘Working Sheet for payments in kind and asset transfers (HS213)’ has been updated and helpsheets for tax years 2020 and 2021 have been removed. [Guidance and regulation]

Showing diff : 2023-04-06 00:29:02.382136128 +00:00..2025-04-05 23:41:19.498485937 +00:00

Guidance

Payments in kind and asset transfers (Self Assessment helpsheet HS213)

Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232025 — See all updates

Documents

Payments in kind and asset transfers 20232025 (HS213)

HTML

Payments in kind and asset transfers 20222024 (HS213)

HTML

Payments in kind and asset transfers 20212023 (HS213)

HTML

Payments in kind and asset transfers 20202022 (HS213)

HTML

Working Sheet for payments in kind and asset transfers (HS213)

PDF, 159167 KB, 1 page

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Details

Use this guide to fill in box 13 of the employment pages in your Self Assessment tax return. It will help you work out:

  • the value of an asset provided by your employer for your private use
  • when to use a figure which is higher than the second hand value

Updates to this page

Published 4 July 2014
Last updated 6 April 2023 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet for tax year 2025 has been added. The ‘Working Sheet for payments in kind and asset transfers (HS213)’ has been updated and helpsheets for tax years 2020 and 2021 have been removed.

2023-04-06 00:15
A new version of the helpsheet has been added for the 2021 to 2022 tax year and the 2018 to 2019 removed.

2022-04-06 00:30
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.