FHDDS51515 - Penalties, sanctions and offences: penalties � policy: Trading without approval - Special reduction
We may use our discretion to reduce an FHDDS penalty because of special circumstances. »Ê¹ÚÌåÓýapp full set of guidance on special reduction for all taxes is in the Compliance Handbook. »Ê¹ÚÌåÓýapp 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.