»Ê¹ÚÌåÓýapp

This measure was introduced with effect from 01 January 2004. It was announced by Business Brief 27/03. Amendments to our policy on the use of this power were announced by Business Brief 7/05 and were effective from 01 April 2005. Use of this power was further extended from 01 April 2007 with the introduction of the special method ‘declarationâ€� (See PE43000 - »Ê¹ÚÌåÓýapp Declaration - for further information).

»Ê¹ÚÌåÓýapp Special Method Override Notice (Notice) only affects partly exempt businesses that operate a partial exemption special method and where HMRC have:

• served a Notice on the business; or
• approved a Notice served by the business.

No other businesses are affected by this measure.

A Notice allows HMRC or the business to impose an immediate override on the results of an unfair special method until a replacement method is implemented. A special method is unfair when the result it gives is not a fair and reasonable reflection of the use of goods and services in making taxable supplies.

»Ê¹ÚÌåÓýapp Law

»Ê¹ÚÌåÓýapp legal provisions for the Notice can be found in regulations 102A, 102B and 102C of the VAT regulations 1995 (SI 1995/2518) as amended by the VAT (Amendment) (No 6) Regulations 2003 (SI 2003/3220). »Ê¹ÚÌåÓýappse are reproduced below at PE51900 - »Ê¹ÚÌåÓýapp Special Method Override Notice regulations.