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.


Fallback Splitting Operation (FSO1)

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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).

Before you start

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  • 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.

Published 4 April 2014
Last updated 7 August 2018 + show all updates
  1. The Fallback Splitting Operation form has been replaced with a new version.

  2. First published.