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).
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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.
Updates to this page
Cyhoeddwyd ar 8 Rhagfyr 2017Diweddarwyd ddiwethaf ar 29 Medi 2022 + show all updates
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Information about provisional counteraction notices has been removed due to changes in legislation.
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Welsh translation added.
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We have updated the factsheet and added a section on more information if you are not happy with this service.
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Factsheet updated following amendments to the GAAR legislation.
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A 'Designated HMRC officer' section has been added to both the English and Welsh CC/FS34a factsheets.
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New versions of the English and Welsh factsheets have been added.
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Added translation