The special method override was introduced from 1 January 20041. HMRC considered that it was required because the negotiation of a new partial exemption special method, eg as a result of a change in business circumstances, may take some time. In the intervening period, either HMRC or the taxpayer could be disadvantaged by the continuing use of an outdated method2.
Application of the special method override
The special method override applies where the taxpayer uses a special method in keeping with SI 1995/2518, reg 102 (see V3.462), and that method does not fairly and reasonably represent the extent to which goods or services are used, or are to
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