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.
Ref: FSO1 PDF, 255KB, 1 page
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You should only use this form when the Excise Movement and Control System isn’t available.
Before you start
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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:
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- 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.
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.