It must make a land transaction return with chargeable consideration of £1,140,000, that is the market value of the land (£1 million) plus VAT actually payable on the transaction (£140,000).
Rhaid iddo nodi cydnabyddiaeth drethadwy o £1,140,000 ar ffurflen trafodiad tir, sef gwerth marchnadol y tir (£1 miliwn) a’r TAW sy'n daladwy ar y trafodiad (£140,000).