Form

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.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 7 August 2018 — See all updates

Documents

Fallback Splitting Operation (FSO1)

Ref: FSO1

PDF, 213 KB, 1 page

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Details

You should only use this form when the Excise Movement and Control System isn’t available.

Email HMRC to ask for this form in Welsh (Cymraeg).

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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.

Published 4 April 2014
Last updated 7 August 2018 + show all updates

1. 7 August 2018

   The Fallback Splitting Operation form has been replaced with a new version.

2. 4 April 2014

   First published.