Guidance

Payments in kind - Assets transferred: HS213 Self Assessment helpsheet

Help with the Employment pages of your Self Assessment tax return.

Documents

HS213 working sheet (2016)

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HS213 working sheet (2015)

Details

This guide helps you work out the value of an asset provided by your employer for your private use. It tells you when to use a figure which is higher than the second hand value.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been added for the tax year 2017 to 2018.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.