EMCS fallback: Fallback Splitting Operation (FSO1)
Use form FSO1 when you need to split a movement of energy products in line with the fallback procedures in Notice 197.
Documents
Details
You should only use this form when the Excise Movement and Control System isn鈥檛 available.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. .
HMRC are creating new versions of their forms that don鈥檛 depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
- whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
- Windows users should right click on the form link then select 鈥楽ave target as鈥� or 鈥楽ave link as鈥�
- Mac users should right click on the form link then select 鈥楽ave linked file as鈥�
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn鈥檛 open, then contact the for more help.
Related forms and guidance
Notification of Movement starting in Fallback (NoMF)
Use form NoMF when you need to notify HMRC that a movement is going to begin using fallback procedures.
Fallback Accompanying Document (FAD) for movements of excise goods under suspension of Excise Duty
Use form FAD when goods need to be dispatched following the fallback procedures in Notice 197.
Fallback Change of Destination (FCoD)
Use form FCoD when goods need to be changed following the fallback procedures in Notice 197.
Updates to this page
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The Fallback Splitting Operation form has been replaced with a new version.
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First published.