HM Revenue & Customs (HMRC) has published a new form for use from 1 January 2012 as part of the EMCS fallback procedures to split a movement of duty-suspended energy products when EMCS is unavailable.
The new form, called Fallback Splitting Operation (FSO1), will be used as part of the EMCS fallback procedures to split a movement of duty-suspended energy products only, when EMCS is unavailable. The new form is in addition to the existing fallback forms already available.
Guidance notes are available to help with completing the paper form when the online version is not available.
Go to Form FSO1 - Fallback Splitting Operation
Go to guidance notes on completing the paper form
From 1 January 2012 Public Notice 197 will give full details of the fallback procedures for splitting a movement of duty suspended energy products.
