The WRA will consider carefully both the point at which a reasonable excuse ends and the actions the taxpayer took after that time to put right the action/inaction, or otherwise remedy the failure.
Bydd ACC yn ystyried yn ofalus pan ddaw esgus rhesymol i ben a’r camau gweithredu a gymerodd y trethdalwr ar ôl yr adeg honno i gywiro’r weithred/anweithred, neu i gywiro’r methiant fel arall.