Revenue and Customs briefs from 2007 and 2008 re-issued

HMRCOn 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Those using Lennartz accounting should also note that replacement Brief 86/2009 (replacing Brief 56/07) has itself been superseded by Brief 02/10, which explains new restrictions to Lennartz accounting from 22 January 2010 (covered by a separate article).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It should be noted that since re-issuing these Briefs, HMRC have withdrawn 94/2009.

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