Canllawiau

Telerau setlo tâl cuddiedig 2020

Gwiriwch delerau setlo tâl cuddiedig 2020 os ydych yn ymgynghorydd neu’n asiant treth a bod angen i chi helpu cleientiaid i setlo rhwymedigaethau.

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
13 Awst 2020
Diweddarwyd ddiwethaf
14 Mawrth 2025 — Gweld pob diweddariad

Dogfennau

Telerau setlo tâl cuddiedig 2020 ar gyfer ymgynghorwyr neu asiantau treth

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Manylion

Cyhoeddodd y llywodraeth adolygiad annibynnol newydd o’r Tâl ar fenthyciad yng Nghyllideb yr Hydref 2024.

Mae cylch gorchwyl ar gyfer yr adolygiad bellach wedi’i gyhoeddi gan y llywodraeth (yn agor tudalen Saesneg).

Dechreuodd yr adolygiad ar 23 Ionawr 2025 a bydd yn cael ei arwain gan yr adolygwr a’i dîm, yn annibynnol ar y llywodraeth a CThEF.

Hefyd, cyhoeddodd CThEF y diweddaraf ynglŷn â gweithgarwch gweithredol yn ystod yr adolygiad (yn agor tudalen Saesneg), nawr bod y cylch gorchwyl wedi’i gyhoeddi.

Defnyddiwch y canllaw hwn os oes angen i chi helpu cleientiaid i ddeall a setlo’u rhwymedigaethau gyda CThEF os ydynt yn rhan o gynllun tâl cuddiedig.

Updates to this page

Cyhoeddwyd ar 13 Awst 2020
Diweddarwyd ddiwethaf ar 14 Mawrth 2025 show all updates

  1. Outdated references to 2 compliance operational guidance pages have been removed.

  2. Page updated to reflect the recent publication by the government of the terms of reference for the new independent review of the Loan Charge.

  3. Page updated to reflect government's announcement that there will be a further independent review of the loan charge.

  4. Removed phone number and updated the wording signposting the email address for disguised remuneration scheme users to contact us.

  5. The reference year used to determine automatic eligibility to pay by instalments has been updated. The information on Section 222 charges has also been updated.

  6. Welsh translation updated.

  7. Information about 'Section 222 of the Income Tax (Earnings and Pensions) Act 2003 — interaction with the loan charge' has been added to section 14 of the guidance, to explain when a Section 222 charge can occur and when HMRC will collect the charge.

  8. Email address for disguised remuneration scheme users to contact us has been updated.

  9. Added information on residual tax, voluntary restitution and 3 year spread election.

  10. We have updated the guidance with information on what customers affected by the loan charge should do now the 30 September 2020 deadline has passed.

  11. Welsh translation has been added.

  12. First published.

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