Canllawiau

Gwiriadau cydymffurfio: Cosbau am fethu â chyflwyno Ffurflenni Treth ar amser — Treth Incwm, Treth Enillion Cyfalaf a Threth Flynyddol ar Anheddau sydd wedi’u Hamgáu — CC/FS18a

Mae'r daflen wybodaeth hon yn cynnwys gwybodaeth am y cynnydd yng nghyfradd ganrannol y gosb y gall Cyllid a Thollau EM ei chodi pan fydd eich ffurflen yn fwy na 12 mis yn hwyr.

Dogfennau

Manylion

Arweiniad yn unig yw taflenni gwybodaeth CThEM, ac maent yn adlewyrchu’i safbwynt adeg eu hysgrifennu.

Cyhoeddwyd ar 13 October 2014
Diweddarwyd ddiwethaf ar 19 May 2022 + show all updates
  1. We have updated the factsheet and added a section on our privacy policy.

  2. The factsheet has been updated for customers who need extra support.

  3. Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  4. Change to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.

  5. Change made to paragraph 'When we will not charge you any penalties' to explain what is meant by 'a reasonable excuse'

  6. Compliance checks series factsheet updated to include budget statement changes.

  7. CC/FS18a factsheet has been updated.

  8. This factsheet has been updated to include SDRT (Stamp Duty Reserve Tax)

  9. First published.