These balances relate to outstanding repayments of tax, penalties or interest, including higher rate refund claims, where the amounts has been established at the balance sheet date as owed.
Mae hyn yn golygu mai dim ond ar swm y dreth, y cosbau neu’r llog (ar dreth neu gosbau) y mae llog ad-daliadau’n cael ei gyfrifo, ac nid ar log ad-daliadau sydd eisoes wedi cronni.