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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. 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.

  3. A new version of the helpsheet has been added for the 2021 to 2022 tax year and the 2018 to 2019 removed.

  4. 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.

  5. A new version of the helpsheet has been added for the 2020 to 2021 tax year.

  6. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  7. The helpsheet has been added for the tax year 2018 to 2019.

  8. The helpsheet has been added for the tax year 2017 to 2018.

  9. The helpsheet has been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.

Documents

Payments in kind and asset transfers 2026 (HS213)

HTML

Payments in kind and asset transfers 2025 (HS213)

HTML

Payments in kind and asset transfers 2024 (HS213)

HTML

Payments in kind and asset transfers 2023 (HS213)

HTML

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

PDF, 167 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

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