Therefore, please note that data for Wales may not be fully comparable with the data for England published by HMRC, nor with those for Scotland published by Revenue Scotland.
Noder felly, na fydd y data ar gyfer Cymru yn gwbl gymaradwy o bosibl â'r data ar gyfer Lloegr a gyhoeddir gan Gyllid a Thollau EM, na chyda rhai ar gyfer yr Alban a gyhoeddir gan Cyllid yr Alban.