The taxpayer may, by 31 January 2021, amend their return to show a NPV rent of £264,734, and claim repayment of the overpaid tax.
Caiff y trethdalwr ddiwygio ei ffurflen dreth erbyn 31 Ionawr 2021, i ddangos gwerth net presennol rent o £264,734 a hawlio’r dreth a ordalwyd yn ôl.