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Revenue and Customs briefs from 2007 and 2008 re-issued

On 12 January 2010, HMRC saw fit to re-issue a number of Revenue & Customs Briefs originally issued in 2007 and 2008.

They have been allocated new numbers 78/2009 to 105/2009 inclusive, excluding numbers 87/2009, 98/2009, 100/2009 and 104/2009. It would appear that the changes are 'cosmetic', for example, improved wording, rather than technical but that cannot be taken for granted.

As the subject matter involved is so wide, from the removal of change of use charges for charities using ESC 3.29 to VAT schemes for luxury yachts, it is highly recommended that any businesses affected by the originals should check carefully to ensure there are no new compliance requirements.

Those using Lennartz accounting should also note that replacement Brief 86/2009 (replacing Brief 56/07) has itself been superseded by Brief 02/10, which explains new restrictions to Lennartz accounting from 22 January 2010 (covered by a separate article). The replacements and the original Brief numbers are as follows:

 

New Brief Number

Original Brief Number

78/2009

08/2007

79/2009

11/2007

80/2009

28/2007

81/2009

28/2007

82/2009

31/2007

83/2009

36/2007

84/2009

45/2007

85/2009

55/2007

86/2009

56/2007

88/2009

64/2007

89/2009

66/2007

90/2009

67/2007

91/2009

68/2007

92/2009

74/2007

93/2009

01/2008

94/2009

07/2008

95/2009

24/2008

96/2009

27/2008

97/2009

34/2008

99/2009

46/2008

101/2009

54/2008

102/2009

28/2008

103/2009

60/2008

105/2009

63/2008

It should be noted that since re-issuing these Briefs, HMRC have withdrawn 94/2009.