The Memorandum of Understanding between HMRC and the Welsh Government sets out, at paras 4.1 to 4.3, which costs should be borne by HMRC and which costs should be borne by the Welsh Government.
Mae’r Memorandwm Cyd-ddealltwriaeth rhwng CThEF a Llywodraeth Cymru yn nodi, ym mharagraffau 4.1 i 4.3, pa gostau y dylai CThEF eu talu a pha gostau y dylai Llywodraeth Cymru eu talu.