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Gwiriadau cydymffurfio: gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol - CC/FS34a

Mae'r daflen wybodaeth hon yn rhoi gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol (GAAR).

• Gan: Cyllid a Thollau EF
• Cyhoeddwyd: 8 December 2017
• Diweddarwyd ddiwethaf: 29 September 2022 — Gweld pob diweddariad

Dogfennau

Gwybodaeth am y Rheol Gwrth-gamddefnydd Gyffredinol

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Pwrpas y daflen wybodaeth hon yw esbonio’r Rheol Gwrth-gamddefnydd Gyffredinol (GAAR) a phryd y gellir ystyried trefniadau treth i fod yn ddifrïol o dan y Rheol Gwrth-gamddefnydd Gyffredinol.

Cyhoeddwyd ar 8 December 2017
Diweddarwyd ddiwethaf ar 29 September 2022 + show all updates

1. 29 September 2022

   Information about provisional counteraction notices has been removed due to changes in legislation.

2. 31 May 2022

   Welsh translation added.

3. 20 May 2022

   We have updated the factsheet and added a section on more information if you are not happy with this service.

4. 31 July 2020

   Factsheet updated following amendments to the GAAR legislation.

5. 2 October 2018

   A 'Designated HMRC officer' section has been added to both the English and Welsh CC/FS34a factsheets.

6. 8 June 2018

   New versions of the English and Welsh factsheets have been added.

7. 8 December 2017

   Added translation