However, the taxpayer will still need to comply with the requirements of section 67 TCMA 2016 and paragraph 34A of Schedule 10 to the FA 2003.
Fodd bynnag, bydd angen i'r trethdalwr gydymffurfio o hyd â gofynion adran 67 DCRhT 2016 a pharagraff 34A o Atodlen 10 i DC 2003.