If the taxpayer had entered a settlement agreement with the WRA but subsequently withdrew from the agreement, the notice of request must be given to the WRA within 30 days of the date of withdrawal.
Os oedd y trethdalwr wedi ymrwymo i gytundeb setlo gydag ACC ond ei fod wedi tynnu'n ôl o’r cytundeb wedi hynny, rhaid rhoi hysbysiad am gais i ACC cyn pen 30 diwrnod i'r dyddiad tynnu'n ôl.