We recognise that some elements of the tax system are more complicated or difficult to interpret than others and some taxpayers may require more help than others.
Rydym yn cydnabod bod rhai elfennau o'r system dreth yn fwy cymhleth neu'n anoddach eu dehongli nag eraill ac efallai y bydd angen mwy o help ar rai trethdalwyr nag eraill.