Canllawiau

Telerau setlo t芒l cuddiedig 2020

Gwiriwch delerau setlo t芒l cuddiedig 2020 os ydych yn ymgynghorydd neu鈥檔 asiant treth a bod angen i chi helpu cleientiaid i setlo rhwymedigaethau.

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
13 Awst 2020
Diweddarwyd ddiwethaf
14 Mawrth 2025 鈥� Gweld pob diweddariad

Dogfennau

Telerau setlo t芒l cuddiedig 2020 ar gyfer ymgynghorwyr neu asiantau treth

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Manylion

Cyhoeddodd y llywodraeth adolygiad annibynnol newydd o鈥檙 T芒l ar fenthyciad yng Nghyllideb yr Hydref 2024.

Mae cylch gorchwyl ar gyfer yr adolygiad bellach wedi鈥檌 gyhoeddi gan y llywodraeth (yn agor tudalen Saesneg).

Dechreuodd yr adolygiad ar 23 Ionawr 2025 a bydd yn cael ei arwain gan yr adolygwr a鈥檌 d卯m, yn annibynnol ar y llywodraeth a CThEF.

Hefyd, cyhoeddodd CThEF y diweddaraf yngl欧n 芒 gweithgarwch gweithredol yn ystod yr adolygiad (yn agor tudalen Saesneg), nawr bod y cylch gorchwyl wedi鈥檌 gyhoeddi.

Defnyddiwch y canllaw hwn os oes angen i chi helpu cleientiaid i ddeall a setlo鈥檜 rhwymedigaethau gyda CThEF os ydynt yn rhan o gynllun t芒l cuddiedig.

Updates to this page

Cyhoeddwyd ar 13 Awst 2020
Diweddarwyd ddiwethaf ar 14 Mawrth 2025 show all updates

  1. Outdated references to 2 compliance operational guidance pages have been removed.

  2. Page updated to reflect the recent publication by the government of the terms of reference for the new independent review of the Loan Charge.

  3. Page updated to reflect government's announcement that there will be a further independent review of the loan charge.

  4. Removed phone number and updated the wording signposting the email address for disguised remuneration scheme users to contact us.

  5. The reference year used to determine automatic eligibility to pay by instalments has been updated. The information on Section 222 charges has also been updated.

  6. Welsh translation updated.

  7. Information about 'Section 222 of the Income Tax (Earnings and Pensions) Act 2003 鈥� interaction with the loan charge' has been added to section 14 of the guidance, to explain when a Section 222 charge can occur and when HMRC will collect the charge.

  8. Email address for disguised remuneration scheme users to contact us has been updated.

  9. Added information on residual tax, voluntary restitution and 3 year spread election.

  10. We have updated the guidance with information on what customers affected by the loan charge should do now the 30 September 2020 deadline has passed.

  11. Welsh translation has been added.

  12. First published.

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