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Revenue and Customs briefs from 2007 and 2008 re-issued

1 March 2010

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using Lennartz accounting should also note that replacement Brief 86/2009 (replacing Brief 56/07) has itself been superseded by Brief 02/10, which explains new restrictions to Lennartz accounting from 22 January 2010 (covered by a separate article).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It should be noted that since re-issuing these Briefs, HMRC have withdrawn 94/2009.

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