Translate the text from English to Welsh.



 
Welsh rates of income tax (WRIT) were introduced on 6 April this year. In readiness for this, HMRC worked with employers and payroll providers and identified income tax payers living in Wales to whom the new ‘C’ tax code should be assigned. HMRC then issued the new tax codes and the accompanying technical guidance and test data to employers prior to 6 April, to ensure they had all of the information needed to implement the change.


HMRC has alerted the Welsh Government to an error that has occurred in the application of the new codes for a number of employers, including some UK government departments and agencies. This has meant that some taxpayers living in Wales have received a Scottish ‘S’ code and, as a result, have paid Scottish rates of income tax in April. HMRC is unable to confirm the full extent of the error at this time or the total number of taxpayers affected. However, for those organisations we know have been affected, taxpayers will have over or underpaid tax by relatively small amounts only.Typically, where taxpayers have underpaid tax (or have been overpaid) this will have been by no more than £2\. Where taxpayers have overpaid tax (or have been underpaid) this will have been by no more than £10\. In some cases taxpayers will have paid the correct amount of tax despite being assigned a ‘S’ code.


I have spoken to HMRC officials and have asked for further details on the cause of the issue, its extent and the numbers of taxpayers affected and sought assurances on the action being taken to rectify the problem. Jim Harra, the Second Permanent Secretary at HMRC has today written to me to confirm HMRC’s response and plans for correcting and monitoring the situation looking ahead.


HMRC will be able to undertake a comprehensive check in early June at which point an assessment of the full extent of the issue will be made. Where there is a discrepancy between the correct ‘C’ code issued by HMRC and the code applied by the employer, the tax code will be re\-issued by HMRC to the employer. A second check will take place in September to help prevent any persistent errors in ‘C’ code allocation.


Since this error has come to light, HMRC has been working with the affected organisations to rectify the issue. HMRC has confirmed that the error will be resolved ahead of the processing of the payrolls for May, with any over or underpayments incorrectly applied in April being rectified at that point. As a result, there will be no substantial under or over payment of tax by any individuals. Any errors in the amount of tax paid will be resolved through HMRC’s standard tax reconciliation process for PAYE, and no action will need to be taken by Welsh taxpayers. There will be no effect on the block grant adjustment.


As a government, we rightly chose to be cautious in our approach to tax reform at the beginning, to prevent as far as possible the risk of problems while the new system is bedding in. WRIT is a significant development in Welsh devolution, and the Welsh Government is determined that Welsh taxpayers are provided with a service which is both reliable and efficient. It is disappointing that in this case some Welsh taxpayers have been inconvenienced.


The Welsh Treasury will continue to work with HMRC as part of our formal management and coordination arrangements including through our Memorandum of Understanding and forthcoming Service Level Agreement. HMRC has committed to continue to provide progress reports on implementation and administration to Welsh Ministers and to report to the Assembly’s Finance Committee to help ensure there is full transparency in relation to the management of this partially devolved tax.


I will provide a further statement to the Assembly on this issue once HMRC has completed its check in June.







Translation:


 
Cafodd cyfraddau treth incwm Cymru eu cyflwyno ar 6 Ebrill eleni. I baratoi ar gyfer hynny, bu Cyllid a Thollau Ei Mawrhydi (CThEM) yn gweithio gyda chyflogwyr a darparwyr gwasanaethau’r gyflogres i nodi’r trethdalwyr sy’n byw yng Nghymru  y dylid neilltuo’r cod treth ‘C’ newydd iddynt. Yna, fe roddodd CThEM y codau treth newydd, ynghyd â’r canllawiau technegol a’r data profi sy’n cyd\-fynd a nhw, i gyflogwyr cyn 6 Ebrill er mwyn gwneud yn siŵr bod yr holl wybodaeth ganddynt i roi’r newid ar waith.


Mae CThEM wedi rhoi gwybod i Lywodraeth Cymru am wall sydd wedi digwydd wrth roi’r codau newydd ar waith ar gyfer nifer o gyflogwyr, gan gynnwys rhai o adrannau ac asiantaethau llywodraeth y Deyrnas Unedig. Mae hynny wedi golygu bod rhai trethdalwyr sy’n byw yng Nghymru wedi derbyn cod ‘S’ yr Alban ac felly wedi talu cyfraddau treth incwm yr Alban ym mis Ebrill. Nid yw CThEM yn gallu cadarnhau maint llawn y gwall ar hyn o bryd, na dweud ar faint o drethdalwyr y mae hyn wedi effeithio. Fodd bynnag, o ran y sefydliadau yr ydym yn gwybod amdanynt, bydd y trethdalwyr wedi talu ychydig yn fwy neu ychydig yn llai o dreth. Lle bo trethdalwyr wedi talu rhy ychydig o dreth (neu wedi cael eu gordalu), ni fydd hyn yn fwy na £2 fel arfer. Lle bo trethdalwyr wedi talu gormod o dreth (neu heb dderbyn swm digonol), ni fydd hynny’n fwy na £10\. Mewn rhai achosion, bydd trethdalwyr wedi talu’r swm cywir o dreth er eu bod wedi cael cod ‘S’.


Rwyf wedi siarad gyda swyddogion CThEM ac wedi gofyn am ragor o fanylion ynglŷn â’r hyn a achosodd y broblem hon, pa mor eang ydyw a nifer y trethdalwyr a effeithiwyd ganddi. Rwyf wedi gofyn hefyd am sicrhad ynglŷn â’r camau gweithredu sy’n cael eu cymryd i gywiro’r mater. Mae Jim Harra, Is\-ysgrifennydd Parhaol CThEM, wedi ysgrifennu ataf heddiw i gadarnhau sut mae CThEM yn ymateb a beth yw eu cynlluniau i gywiro a monitro’r sefyllfa. 


Bydd modd i CThEM gynnal proses wirio gynhwysfawr ddechrau mis Mehefin, a bydd asesiad llawn o faint y broblem yn cael ei gynnal bryd hynny. Lle bo anghysondeb rhwng y cod ‘C’ cywir a roddwyd gan CThEM a’r cod a ddefnyddiwyd gan y cyflogwr, bydd CThEM yn ail\-roi’r cod treth i’r cyflogwr. Bydd ail broses wirio yn cael ei chynnal ym mis Medi i helpu i atal unrhyw wallau parhaus wrth ddyrannu codau ‘C.’


Ers i’r gwall ddod i’r fei, mae CThEM wedi bod yn gweithio gyda’r sefydliadau yr effeithiwyd arnynt, er mwyn cywiro’r mater. Mae CThEM wedi cadarnhau y bydd y gwall yn cael ei ddatrys cyn i gyflogresi mis Mai gael eu prosesu, ac y bydd unrhyw achosion o dalu gormod neu rhy ychydig o dreth yn cael eu cywiro bryd hynny.  O ganlyniad i hynny, ni fydd y gordaliad na’r tandaliad gan unrhyw unigolyn yn sylweddol.  Bydd unrhyw wall yn swm y dreth a dalwyd yn cael ei ddatrys drwy broses cysoni trethi safonol CThEM ar gyfer Talu wrth Ennill, ac ni fydd angen i drethdalwyr Cymru wneud dim. Ni fydd hyn yn effeithio o gwbl ar yr addasiad i’r grant bloc.  


Fel llywodraeth, fe wnaethom y dewis cywir i fod yn ofalus ar y cychwyn wrth fynd ati i ddiwygio trethi – a hynny er mwyn atal, hyd y bo modd, y risg o broblemau wrth i’r system newydd ymwreiddio. Mae cyflwyno cyfraddau treth incwm Cymru yn ddatblygiad arwyddocaol yn hanes datganoli Cymreig, ac mae Llywodraeth Cymru’n benderfynol y dylai trethdalwyr Cymru gael gwasanaeth sy’n ddibynadwy ac yn effeithiol. Mae’n siom, yn yr achos hwn, fod anhwylustod wedi’i achosi i rai o drethdalwyr Cymru.


Bydd Trysorlys Cymru yn parhau i weithio gyda CThEM fel rhan o’n trefniadau rheoli a chydlynu ffurfiol, sy’n cynnwys ein Memorandwm Cyd\-ddealltwriaeth ynghyd â’r Cytundeb Lefel Gwasanaeth arfaethedig. Mae CThEM wedi ymrwymo i barhau i ddarparu adroddiadau cynnydd i Weinidogion Cymru ynglŷn â’r broses weithredu a gweinyddu, ac i adrodd i Bwyllgor Cyllid y Cynulliad er mwyn helpu i sicrhau tryloywder llawn mewn perthynas â rheoli’r dreth rannol\-ddatganoledig hon. 


Byddaf yn rhoi datganiad pellach i’r Cynulliad ar y mater hwn unwaith y bydd CThEM wedi cwblhau ei waith gwirio ym mis Mehefin.