If you are unsure what the terms 'direct' and 'indirect' taxes mean:
For the purposes of this Unit 'Direct' taxes include:
- Income Tax
- Corporation Tax
- Capital Gains Tax
- National Insurance Contributions
- Statutory Payments
- Inheritance Tax
- Petroleum Revenue Tax
- Student Loans
- Stamp Taxes
- tax collected under Pay As You Earn (PAYE)
- the Construction Industry Scheme