We must consider any written representations received by the person following receipt of the preliminary notice in determining whether to issue a charging notice.
Rhaid i ni ystyried unrhyw sylwadau ysgrifenedig a dderbyniwyd gan yr unigolyn ar ôl iddynt dderbyn yr hysbysiad rhagarweiniol wrth benderfynu a ddylem roi hysbysiad codi treth.