The data in this report are HMRC provisional estimates for July 2020 to June 2021 and will be revised routinely over the next 18 months to account for late returns.
Amcangyfrifon dros dro CThEM yw'r data yn yr adroddiad hwn ar gyfer Gorffennaf 2020 i Mehefin 2021 a chânt eu diwygio fel mater o drefn dros y 18 mis nesaf i gyfrif am ffurflenni hwyr.