Canllawiau

Safonau CThEF ar gyfer asiantau

Dysgwch am yr hyn a ddisgwyliwn gennych os ydych yn cynrychioli trethdalwyr, neu’n eu cynghori.

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
3 August 2016
Diweddarwyd ddiwethaf
1 September 2023 — Gweld pob diweddariad

Dogfennau

Safon CThEF ar gyfer asiantau

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Manylion

Mae safon CThEF ar gyfer asiantau yn rhoi arweiniad i chi ynghylch y safon ofynnol sydd wedi’i gosod ar gyfer pob asiant, yn enwedig asiantau heb gysylltiad ag unrhyw gorff proffesiynol.

Rydym yn disgwyl safonau uchel sy’n hyrwyddo cydymffurfiad treth gan unrhyw un sy’n cynrychioli trethdalwyr, neu’n eu cynghori.

Cyhoeddwyd ar 3 August 2016
Diweddarwyd ddiwethaf ar 1 September 2023 + show all updates

  1. Section '2.3.3 Interaction with clients' has been updated with information about how HMRC treat assignments of Income Tax repayments by a taxpayer to their agent.

  2. Section 2.3.3 has been updated to clarify the legal position on assignments of Income Tax repayments received after 15 March 2023.

  3. Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.

  4. Added translation

  5. Updated information about the standard expected of agents and the action that will be taken if it is not.

  6. The updated standard incorporates new requirements for providing advice on tax planning.

  7. First published.

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