Business tax – 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.

Document

Detail

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

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. Download the latest version of Adobe Reader.

HMRC are creating new versions of their forms that don’t 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 ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select “Save linked file as”
  • save the form - the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

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.