As this transaction is not notifiable as the consideration is below £40,000 he does not need to make a return and therefore there is no tax to pay.
Gan nad yw’r trafodiad hwn yn hysbysadwy am fod y gydnabyddiaeth o dan £40,000, nid oes angen iddo ddychwelyd ffurflen dreth, ac felly nid oes angen talu treth.