the taxpayer must keep specified records relating to the claim and produce them to the WRA in accordance with any information notice given to them (see below)
rhaid i’r trethdalwr gadw cofnodion penodol mewn perthynas â'r hawliad a’u cyflwyno i ACC yn unol ag unrhyw hysbysiad gwybodaeth a roddwyd iddo (gweler isod)