Where HMRC charges for its services, it does so (following HM Treasury policy) at the full economic cost of providing the service, seeking to make clear the breakdown of the calculation.
Pan fo CThEM yn codi tâl am ei wasanaethau, mae’n gwneud hynny (yn unol â pholisi Trysorlys EM) ar gost economaidd lawn darparu’r gwasanaeth, gan geisio nodi’n glir sut y’i cyfrifwyd.