Wrth ddatblygu’r agenda gymhleth hon, rwy’n ddiolchgar am gymorth CThEM, y Swyddfa Cyfrifoldeb Cyllidebol a Thrysorlys EM, sy’n rhoi cyngor ar ystod o faterion, gan gynnwys arferion presennol rheoli a chasglu trethi. Mae nifer o’n staff yn gweithio yn nhîm y Trysorlys sydd â phrofiad o waith yn y Trysorlys a CThEM. Rwyf hefyd yn falch o gael cymorth parod gan Lywodraeth yr Alban a Revenue Scotland, sydd wedi rhoi cyngor gwerthfawr ar sail eu profiad o osod trethi datganoledig newydd.
In taking forward this complex agenda, I am grateful for the assistance of HMRC, the Office for Budget Responsibility and HM Treasury, who are providing advice on a range of matters, including current tax management and collection practices.  We have a number of staff working in the Treasury team with experience of working in Treasury and HMRC.  I am also pleased to have received the ready assistance of the Scottish Government and Revenue Scotland, who have provided invaluable advice based on their experience of establishing new devolved taxes.