Where an inaccuracy (a ‘delayed tax inaccuracy’) results in an amount of tax (‘the delayed tax’) being declared to the WRA later than it should have been, the PLR is:
Pan fo anghywirdeb (‘anghywirdeb treth oediedig’) yn arwain at swm y dreth (‘y dreth oediedig’) yn cael ei ddatgan i ACC yn hwyrach nag y dylai, mae’r PLR yn: