It must make a further return to WRA by 30 April 2024 to pay the additional tax due on what is now treated as the grant of a 4-year lease.
Mae'n rhaid iddo gyflwyno ffurflen dreth ychwanegol i'r Awdurdod Cyllid erbyn 30 Ebrill 2024 i dalu'r dreth ychwanegol sy'n ddyledus ar yr hyn sydd bellach yn cael ei drin fel les 4 blynedd.