Direct and Indirect Speech
He said, "If I had the key with me, I could give you the solution".

He said that If he have had the key with him, he could have given him/her the solution.
He said if he could have the key with him,he would give him/her the solution.
He said that if he had the key with him, he could give him/her the solution.
He told that if he could have the key with him, he would give him/her the solution.

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Direct and Indirect Speech
The government has announced, "Taxes will be raised":

The government has announced that taxes would raised.
The government has announced taxes will be raised.
The government has announced that taxes will be raised.
The government has announced that taxes would be raised.

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Direct and Indirect Speech
"Have you done this sort of work before?" said his new employer

His new employer asked him whether he has done that sort of work before.
His new employer asked him whether he had done that sort of work before.
His new employer asked him whether he has done this sort of work before.
His new employer asked him whether he had done this sort of work before.

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