FHDDS51515 - Penalties, sanctions and offences: penalties 鈥� policy: Trading without approval - Special reduction
We may use our discretion to reduce an FHDDS penalty because of special circumstances. The full set of guidance on special reduction for all taxes is in the Compliance Handbook. The guidance for FHDDS penalties regarding special reduction is in FHDDS51800. It is recommended that you read the relevant sections of the Compliance Handbook where indicated.