Dydy'r dudalen rydych chi'n chwilio amdani ddim ar gael mwyach
Mae'r wybodaeth ar y dudalen hon wedi'i thynnu am ei bod wedi'i chyhoeddi ar gam.
This translation is no longer available. You can find the original version of this content at https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief