Canllawiau

TAW a ohiriwyd oherwydd coronafeirws (COVID-19)

Dysgwch am daliadau TAW a ohiriwyd rhwng 20 Mawrth a 30 Mehefin 2020.

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
26 March 2020
Diweddarwyd ddiwethaf
16 September 2023 — Gweld pob diweddariad

Mae’r cynllun talu newydd ar gyfer TAW ohiriedig bellach wedi cau.

Busnesau a ohiriodd daliadau TAW a oedd yn ddyledus rhwng 20 Mawrth 2020 a 30 Mehefin 2020 ac a oedd yn gallu gwneud y naill neu’r llall o’r canlynol:

  • talu’n llawn erbyn 31 Mawrth 2021
  • ymuno â’r cynllun talu newydd ar gyfer TAW ohiriedig ar-lein erbyn 21 Mehefin 2021 i rannu taliadau TAW ohiriedig dros randaliadau llai, sy’n rhydd o log
  • cysylltu â CThEM i wneud trefniant i dalu erbyn 30 Mehefin 2021

Mae’n bosibl y codir cosb o 5% neu log arnoch os wnaethoch dalu’n llawn neu os nad ydych yn gwneud trefniant i dalu erbyn 30 Mehefin 2021.

Sut i dalu’ch bil TAW

Dysgwch beth i’w wneud i dalu’ch bil TAW (yn Saesneg).

Bydd unrhyw TAW ohiriedig sy’n ddyledus ar ôl 30 Mehefin 2021 yn cael ei thrin fel dyled a gall fod yn destun cosb.

Os na allwch dalu a bod angen rhagor o amser arnoch, dysgwch beth i’w wneud os na allwch dalu’ch bil treth mewn pryd.

Defnyddiwch y Canllaw cael help a chymorth ar gyfer eich busnes (yn Saesneg) i gael gwybod pa gymorth arall sydd ar gael.

Cosb am beidio â thalu TAW

Mae’n bosibl y codir cosb arnoch os na wnaethoch gymryd unrhyw gamau i dalu’ch TAW ohiriedig yn llawn neu i wneud trefniant i dalu erbyn y dyddiad cau, sef 30 Mehefin 2021.

Mae’r fframwaith deddfwriaethol ar gyfer y gosb wedi’i gynnwys yn adran 99 ac atodlen 19 yn Neddf Cyllid 2021.

Sut mae’r gosb yn gweithio

Os na wnaethoch dalu’ch TAW ohiriedig yn llawn neu wneud trefniant i dalu erbyn 30 Mehefin 2021, mae’n rhaid i chi dalu cosb. Cyfrifir y gosb ar sail swm y TAW ohiriedig sydd heb ei thalu.

Roedd gwneud trefniant i dalu yn cynnwys naill ai:

  • ymuno â’r cynllun talu newydd ar gyfer TAW ohiriedig, neu
  • cysylltu â CThEM i gytuno ar help ychwanegol i dalu

Sut mae’r gosb yn cael ei chyfrifo

Codir y gosb ar gyfradd o 5% o’r TAW ohiriedig sydd heb ei thalu pan asesir y gosb.

Pryd i dalu’ch cosb

Mae’n rhaid i chi dalu’r gosb cyn pen 30 diwrnod o ddyddiad yr asesiad o gosb.

Sut i apelio yn erbyn cosb

Esgus rhesymol

Gallwch apelio yn erbyn cosb os oes gennych esgus rhesymol.

Adolygiad Statudol

Gallwch gael adolygiad o’ch penderfyniad treth gan rywun yn CThEM nad oedd yn rhan o’r penderfyniad gwreiddiol. Yr enw ar hyn yw ‘adolygiad statudol’.

Gallai’r penderfyniad ynglŷn â’r gosb fod yn un o’r canlynol:

  • wedi’i chadarnhau
  • wedi’i newid
  • wedi’i chanslo

Mae rhagor o wybodaeth ar gael am sut i wneud y canlynol:

Tribiwnlys Haen Gyntaf (Treth)

Gallwch hefyd apelio i’r Tribiwnlys Haen Gyntaf (Treth) (yn Saesneg) yn erbyn y penderfyniad.

Ymholiadau cyffredinol

Os oes angen help cyffredinol arnoch gyda TAW, gallwch gysylltu â’r Llinell Gymorth TAW.

Cyhoeddwyd ar 26 March 2020
Diweddarwyd ddiwethaf ar 16 September 2023 + show all updates

  1. The guidance has been updated, as the COVID-19 helpline for businesses and self-employed is now closed.

  2. Information about the VAT deferral penalty has been added.

  3. Information added to advise the VAT deferral new payment scheme has now closed.

  4. Information about paying your deferred VAT in full or to make an arrangement to pay by 30 June 2021 has been added.

  5. Information about paying your deferred VAT in full or to make an arrangement to pay by 30 June 2021 has been added.

  6. Information has been added on penalties or interest that may be charged if you do not pay in full or make an arrangement to pay and how you may still be able to avoid these charges.

  7. Information about the maximum number of instalments that are available to you has been updated.

  8. This page was updated on 4 March 2021. If you’re on the VAT Annual Accounting Scheme or the VAT Payment on Account Scheme, you can join the scheme from 10 March 2021.

  9. The VAT deferral new payment scheme is now open. A link has been added to join the scheme.

  10. Information added about how to join the VAT deferral new payment scheme – the online service is open between 23 February and 21 June 2021.

  11. Added new section on 'Correcting errors on your VAT returns relating to the VAT payments deferral scheme'. Including information on how to defer any extra payments resulting error corrections and HMRC VAT assessments.

  12. Added translation

  13. Added translation

  14. Opt in to the the new payment scheme by the end of March 2021

  15. Added translation

  16. New payment scheme will be available in 2021. Guide updated with information on how to opt in to the scheme.

  17. Announcement by the Chancellor on 24 September 2020 about the option to pay smaller VAT payments over a longer period of time has been added to the page.

  18. Information about the VAT payments deferral scheme ending on 30 June 2020 has been added.

  19. Information regarding the ending of the VAT deferral period added

  20. Added translation

  21. HMRC's digital assistant link has been added to the 'get help' section.

  22. Updated details about how which VAT payments can be deferred including payments on account and monthly and quarterly payments.

  23. Welsh translation added.

  24. Information about deferring VAT payments because of coronavirus (COVID-19) has been updated to clarify that import VAT payments are not included.

  25. First published.

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