Yes, but at the off if the liability on the bet is less than £10 the bet will be cancelled and will not be included in the SP reconciliation.

For example: As an Exchange layer I decide to lay a horse for £5 (€5) @ 2.0. It is trading at 3.0 so my bet is unmatched. I then request to ‘Take SP’ at the off if my bet is still unmatched at 2.0. The system will allow this request but if unmatched at the off it will lapse. 

Also, if a customer for example asks to lay £50 (€50) at 1.5, convert to SP if unmatched, and £40 (€40) gets taken leaving £10 (€10)lay at 1.5 the balance will cancel at the off. It will not convert into an SP lay bet as the revised balance at the off was less than the minimum £10 (€10) liability allowed for SP bets. Customers will be made aware of this at the off.