The WRA and the taxpayer can enter into a settlement agreement, which can uphold, vary or cancel the original decision which is the subject of the review or appeal.
Gall ACC a’r trethdalwr ymrwymo i gytundeb setlo, sy'n gallu cadarnhau, amrywio neu ganslo’r penderfyniad gwreiddiol sy'n destun yr adolygiad neu’r apêl.