SolvedARTG1060 | Introduction: Guidance - direct taxes
From HM Revenue & Customs · Appeals reviews and tribunals guidance
Where this guidance refers to direct taxes this includes
income tax
corporation tax
capital gains tax
national insurance contributions
statutory payments
inheritance tax
petroleum revenue tax
student loans, and
stamp taxes
bank payroll tax
annual tax on enveloped dwellings (ATED).
It also applies to tax collected under PAYE and the construction industry scheme.
Where guidance applies to only one or some of these matters it makes this clear. For the purposes of this guidance references to ‘tax’ include NICs.