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Those using Lennartz accounting should also note that replacement Brief 86/2009 (replacing Brief 56/07) has itself been superseded by Brief 02/10, which explains new restrictions to Lennartz accounting from 22 January 2010 (covered by a separate article).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It should be noted that since re-issuing these Briefs, HMRC have withdrawn 94/2009.
Date:1 March 2010
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