{"id":732,"date":"2024-03-15T15:27:43","date_gmt":"2024-03-15T15:27:43","guid":{"rendered":"https:\/\/uk-s3.serverpanel.net\/~jonesandgrahamco\/?p=732"},"modified":"2025-04-22T20:33:51","modified_gmt":"2025-04-22T20:33:51","slug":"spring-budget-2024-key-points","status":"publish","type":"post","link":"https:\/\/jonesandgraham.co.uk\/cy\/spring-budget-2024-key-points\/","title":{"rendered":"Cyllideb y Gwanwyn 2024 - prif bwyntiau"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Cyllideb y Gwanwyn 2024 - prif bwyntiau<\/h2>\n\n\n\n<p>Yn dilyn cyllideb y gwanwyn, rydym wedi paratoi crynodeb o\u2019r diweddariadau a\u2019r newidiadau a allai effeithio chi a\/neu eich busnes.  Dalier sylw, efallai na fydd rhywfaint o'r wybodaeth isod yn berthnasol i chi.<\/p>\n\n\n\n<p>Er bod y llywodraeth wedi cadarnhau na fydd unrhyw newidiadau i gyfraddau a throthwyon treth incwm, dyma grynodeb o\u2019r hyn fydd yn newid naill ai o 6 Ebrill 2024 neu 6 Ebrill 2025:<sup>th<\/sup> April 2024 or 6<sup>th<\/sup> April 2025:<\/p>\n\n\n\n<p><strong>Crynodeb<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e2l Budd-dal Plant Incwm Uchel (HICBC)\u2013 cynyddwyd y trothwy enillion unigol i \u00a360,000<\/li>\n\n\n\n<li>Gostyngiad arall o 2% mewn Cyfraniadau Yswiriant Gwladol unigolion<\/li>\n\n\n\n<li>Gosodiadau Gwyliau i\u2019w trin fel eiddo preswyl o 6 Ebrill 2025<\/li>\n\n\n\n<li>Gostyngiad cyfradd uwch Treth Cyfalaf ar eiddo preswyl o 28% i 24%<\/li>\n\n\n\n<li>Newidiadau i reolau unigolion \u2018non-domicile\u2019<\/li>\n\n\n\n<li>Trothwy cofrestru TAW i godi o \u00a385,000 i \u00a390,000<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00e2l Budd-dal Plant Incwm Uchel (HICBC)<\/strong><\/p>\n\n\n\n<p>Bydd y drothwy enillion yn cynyddu o \u00a350,000 i \u00a360,000 o 6 Ebrill 2024. Ar gyfer enillion rhwng \u00a360,000 ac \u00a380,000 bydd HICBC yn cael ei gyfrifo fel 1% am bob \u00a3200 o enillion dros y drothwy o \u00a360,000.<sup>th<\/sup> April 2024.&nbsp; For earnings between \u00a360,000 and \u00a380,000 the HICBC will be calculated as 1% for every \u00a3200 of earnings over the \u00a360,000 threshold.<\/p>\n\n\n\n<p>Os yw eich enillion rhwng \u00a350,000 ac \u00a380,000, a\u2019ch bod wedi rhoi\u2019r gorau i dderbyn Budd-dal Plant yn y gorffennol oherwydd enillion uchel, efallai y byddai\u2019n werth cysylltu \u00e2 CThEF i ail gychwyn eich taliadau Budd-dal Plant ar gyfer 2024\/25. Cysylltwch \u00e2 ni os hoffech drafod.<\/p>\n\n\n\n<p><strong>Gostyngiad mewn Yswiriant Gwladol<\/strong><\/p>\n\n\n\n<p>Mae'r Llywodraeth wedi cadarnhau y bydd Yswiriant Gwladol yn gostwng eto o 2%, ar gyfer dosbarth 1 (cyflogedig) a dosbarth 4 (hunangyflogedig). Mae hyn yn golygu y bydd y cyfraddau canlynol yn berthnasol o 6 Ebrill 2024 ymlaen:<sup>th<\/sup> April 2024 the following rates will apply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gweithwyr - 8% ar enillion rhwng \u00a312,570 a \u00a350,270, yna 2% ar enillion uwch<\/li>\n\n\n\n<li>Hunangyflogedig \u2013 6% ar elw rhwng \u00a312,570 a \u00a350,270, yna 2% ar elw uwch<\/li>\n\n\n\n<li>Cyfraniadau Cyflogwyr \u2013 mae hyn i aros ar 13.8% ar enillion dros \u00a39,100<\/li>\n<\/ul>\n\n\n\n<p>Yn ogystal a\u2019r uchod, mae dosbarth 2 Yswiriant Gwladol yn dod i ben ar 5ed Ebrill 2024.<\/p>\n\n\n\n<p><strong><strong>Gosodiadau Gwyliau wedi\u2019u Dodrefnu (FHL) i fynd o 6 Ebrill 2025<\/strong><\/strong><\/p>\n\n\n\n<p>Bydd pob Gosodiad Gwyliau yn cael ei drin fel unrhyw eiddo preswyl arall a osodir o 6 Ebrill 2025. Mae'r prif effeithiau o\u2019r newidiadau hyn yn cynnwys y canlynol:<sup>th<\/sup> April 2025.&nbsp; The main consequences include the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bydd gostyngiad ll\u00f4g cyllid yn cael ei golli<\/li>\n\n\n\n<li>Ni fydd lwfans cyfalaf ar gael ar ddodrefn, nwyddau gwyn ac ati.<\/li>\n\n\n\n<li>Rhyddhad busnes treth cyfalaf \u2013 Ar hyn o bryd mae CThEF yn trin FHL fel ased busnes sy\u2019n golygu, pan gaiff ei werthu, y gall y trethdalwr hawlio \u2018Rhyddhad Gwaredu Ased Busnes\u2019 a thalu Treth Enillion Cyfalaf (CGT) ar y gyfradd is o 10%. O fis Ebrill 2025, bydd y cyfraddau CGT yr un fath a\u2019r rhai ar gyfer eiddo preswyl arferol (18%\/24%)<\/li>\n<\/ul>\n\n\n\n<p><strong>Treth Enillion Cyfalaf<\/strong><\/p>\n\n\n\n<p>Fel y cyhoeddwyd yn flaenorol, bydd y lwfans blynyddol yn gostwng i \u00a33,000 o 6 Ebrill 2024.<sup>th<\/sup> April 2024.<\/p>\n\n\n\n<p>Bydd y cyfraddau treth CGT yn aros yr un fath ar gyfer trethdalwyr cyfradd sylfaenol (10% neu 18% ar eiddo preswyl), ond bydd y gyfradd CGT uwch ar eiddo preswyl yn gostwng o 28% i 24% o 6 Ebrill 2024.<sup>th<\/sup> April 2024.<\/p>\n\n\n\n<p>Gallai\u2019r newidiadau uchod annog pobl i werthu eu hail gartrefi cyn 06\/04\/2025, pan fydd y rheolau treth yn newid fel yr eglurwyd yn rhan 3 uchod.<\/p>\n\n\n\n<p><strong><strong>Newidiadau i reolau unigolion \u2018non-domicile\u2019<\/strong><\/strong><\/p>\n\n\n\n<p>O 2025, bydd statws treth \u2018non-domicile\u2019 yn cael ei golli os yw\u2019r unigolyn wedi bod yn byw yn y DU am 4 blynedd. O'r 5ed flwyddyn ymlaen (o fod yn domisil yn y DU) bydd yr holl incwm ac enillion tramor hefyd yn drethadwy yn y DU.<sup>th<\/sup> year (of being UK resident) all foreign income and gains will also be taxable in the UK.<\/p>\n\n\n\n<p>Cysylltwch \u00e2 ni os credwch y bydd yr uchod yn berthnasol i chi.<\/p>\n\n\n\n<p><strong>Trothwy cofrestru TAW i gynyddu<\/strong><\/p>\n\n\n\n<p>O Ebrill 2024 bydd y trothwy cofrestru TAW yn cynyddu o \u00a385,000 i \u00a390,000.<\/p>\n\n\n\n<p>Mae\u2019r trothwy dadgofrestru TAW hefyd wedi\u2019i gynyddu o \u00a383,000 i \u00a388,000.<\/p>","protected":false},"excerpt":{"rendered":"<p>Spring Budget 2024 &#8211; key points Following the recent spring budget, we have prepared a summary of the updates and changes which<\/p>","protected":false},"author":1,"featured_media":734,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6,3,4,1],"tags":[37,32,22,33,38,30,29,9],"class_list":["post-732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll","category-self-employment","category-tax","category-vat","tag-budget","tag-income-tax","tag-national-insurance","tag-ni","tag-spring-budget","tag-tax","tag-tax-threshold","tag-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spring Budget 2024 - key points - Jones &amp; 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