09 October 2019 
Amanda Darley, Head of Operations and Engagement
Though it is hard to tell by looking at it, as it currently states both that it was published on 13 August 2014 and that '[t]his notices cancels and replaces Notice 708 (August 2014)', HMRC published a revised version of Notice 708 Buildings & Construction in August 2019. There are a number of small changes, but more notably, there are new versions of the certificates for zero-rating Relevant Charitable Purpose (RCP) and Relevant Residential Purpose (RRP) buildings in section 18 - unlike a number of other VAT reliefs, these certificates are required by law, so make sure you are using the most up to date version. What may also be of interest to some unviersitiews is a more pragmatic approach displayed by HMRC in changes to section 3.2.4 regarding the retention of facades and how this can affect whether a new building is constructed from scratch, and thus, in some cases, whether zero-rating can apply.
