This means taxpayers would not feel forced or surprised into an unexpected tribunal hearing, and would use this service once they have made their own decision to do so.
Mae hyn yn golygu na fyddai trethdalwyr yn teimlo eu bod yn cael eu gorfodi i gymryd rhan mewn gwrandawiad tribiwnlys annisgwyl, neu gymryd rhan yn ddirybudd.