This potential refund of higher rate tax is disclosed as a contingent liability for the Tax Statement due to the uncertainty of reclaims and their timings.
Dangosir yr ad-daliad posibl hwn o dreth cyfraddau uwch fel rhwymedigaeth ddigwyddiadol ar gyfer y Datganiad Treth oherwydd ansicrwydd yr ailhawliadau a'u hamseriadau.