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Gwiriadau cydymffurfio: gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol - CC/FS34a

Mae'r daflen wybodaeth hon yn rhoi gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol (GAAR).

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
8 December 2017
Diweddarwyd ddiwethaf
29 September 2022 — Gweld pob diweddariad

Dogfennau

Gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol

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Pwrpas y daflen wybodaeth hon yw esbonio’r Rheol Gwrth-gamddefnydd Gyffredinol (GAAR) a phryd y gellir ystyried trefniadau treth i fod yn ddifrïol o dan y Rheol Gwrth-gamddefnydd Gyffredinol.

Cyhoeddwyd ar 8 December 2017
Diweddarwyd ddiwethaf ar 29 September 2022 + show all updates

  1. Information about provisional counteraction notices has been removed due to changes in legislation.

  2. Welsh translation added.

  3. We have updated the factsheet and added a section on more information if you are not happy with this service.

  4. Factsheet updated following amendments to the GAAR legislation.

  5. A 'Designated HMRC officer' section has been added to both the English and Welsh CC/FS34a factsheets.

  6. New versions of the English and Welsh factsheets have been added.

  7. Added translation

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