destination document

Links used in a hypertext document usually replace the current piece of hypertext with the destination document.

You must keep a copy of the fallback change of destination document and submit the change of destination as soon as practically possible when EMCS becomes available.

Once you have provided a copy of the fallback change of destination document to HMRC, you may then arrange for the haulier/carrier to deliver the goods to the new address.

After many weeks of work, the team turned in a dossier consisting of a folder full of "source documents" and another of "destination documents" highlighted to an extent that put Scatena's work to shame.

Before the destination is amended, you must complete the fallback change of destination document and email or fax HMRC a copy of the document, as set out in Public Notice 197 and figure 2 below.

If it had, the Administrative Reference Code (ARC) would need to be quoted on the fallback change of destination document; if it had not, a local reference number would need to be quoted.

FCoD - Fallback change of destination Fallback Change of Destination document for use when EMCS is not available and the destination of goods need to be changed following the fallback procedures in Notice 197.