It forms part of the UK income tax system and will be administered along with the rest of the income tax system by Her Majesty’s Revenue and Customs (HMRC).
Mae'n rhan o system treth incwm y DU a chaiff ei gweinyddu ochr yn ochr â gweddill y system treth incwm gan Gyllid a Thollau Ei Mawrhydi (CThEM).