HM Revenue & Customs (HMRC) has published a revised version of the Fallback Splitting Operation (FSO1) form. This form is used as part of the EMCS fallback procedures to split a movement of duty-suspended energy products when EMCS is unavailable.
The new version of the Fallback Splitting Operation (FSO1) form can be completed online and either saved and emailed to HMRC as an attachment, or printed and faxed to HMRC.
The form can also be printed blank so that you can complete it manually if the online version is not available. HMRC recommend you print and keep a blank copy of the form now, so that you can use it if you need to. Guidance notes are available to help you manually complete the printed copy of the form.