.hmrc-page{background:#fbfaf7;color:#243c33}.hmrc-main{max-width:1160px;margin:auto;padding:24px 28px 70px}.hmrc-article{max-width:820px;margin:auto}.hmrc-breadcrumb{font:14px/1.7 system-ui;margin:12px 0 40px}.hmrc-main a{color:#245c49;text-underline-offset:.2em}.hmrc-main h1{font:normal clamp(2.3rem,5.5vw,4.2rem)/1.08 Georgia,serif;letter-spacing:-.035em;margin:.3em 0}.hmrc-main h2{font:normal clamp(1.6rem,3vw,2.2rem)/1.2 Georgia,serif;scroll-margin-top:35px;margin:1.6em 0 .6em}.hmrc-main h3{font:600 1.25rem/1.35 system-ui}.hmrc-answer{font:1.25rem/1.65 system-ui;max-width:760px}.hmrc-eyebrow{font:650 11px/1.6 system-ui;letter-spacing:.15em}.hmrc-byline,.hmrc-sources small,.hmrc-tool-limit{font:13px/1.65 system-ui;color:#485c53}.hmrc-copy,.hmrc-main section,.hmrc-main details,.hmrc-next{font:17px/1.8 system-ui}.hmrc-copy p{margin:1em 0}.hmrc-main li{margin:.35em 0}.hmrc-figure{margin:32px 0}.hmrc-figure img{display:block;max-width:100%;height:auto;border-radius:12px}.hmrc-figure figcaption{font:12px/1.5 system-ui;margin-top:8px;color:#4e6258}.hmrc-toc{border:1px solid #d4ded6;border-radius:10px;padding:16px 22px;margin:30px 0;background:#f1f5ef}.hmrc-main summary{cursor:pointer;font-weight:600}.hmrc-next{margin:55px auto 0;padding:25px 30px;background:#eaf1e8;border-radius:14px;max-width:1000px}.hmrc-next h2{margin-top:0}.hmrc-actions{display:flex;flex-wrap:wrap;gap:12px}.hmrc-button,.hmrc-main button{display:inline-flex;align-items:center;justify-content:center;min-height:46px;background:#245c49;border:1px solid #245c49;border-radius:6px;padding:12px 18px;color:white!important;text-decoration:none;font:600 15px/1.4 system-ui;cursor:pointer}.hmrc-outline{background:transparent;color:#245c49!important}.hmrc-main :focus-visible{outline:3px solid #a77a2f;outline-offset:4px}.hmrc-preview{border-left:4px solid #ae722c;background:#fff4df;padding:12px 16px;font:600 14px/1.5 system-ui}.hmrc-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:24px}.hmrc-card{border:1px solid #d4ded6;padding:24px;border-radius:10px;background:white}.hmrc-card h3{margin:.4em 0}.hmrc-card p{font-size:15px;line-height:1.7}.hmrc-main input:not([type=checkbox]),.hmrc-main select{display:block;width:100%;max-width:100%;box-sizing:border-box;border:1px solid #7d9183;border-radius:5px;min-height:46px;padding:10px 12px;background:white;font:16px/1.5 system-ui;color:#243c33}.hmrc-main input[type=checkbox]{width:22px;height:22px;display:block;margin:8px 0}.hmrc-main label{font:600 15px/1.55 system-ui;display:block}.hmrc-main label small{display:block;font-weight:400;color:#4e6258;margin-top:5px}.hmrc-tool{border:1px solid #d4ded6;background:#f3f6ef;border-radius:12px;padding:24px;margin:35px 0}.hmrc-tool h2{margin-top:0}.hmrc-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:24px 0}.hmrc-result{white-space:pre-wrap;overflow-wrap:anywhere;font:16px/1.8 system-ui;margin:24px 0}.hmrc-tool-actions{display:flex;gap:10px;flex-wrap:wrap}.hmrc-tool-actions[hidden],.hmrc-card[hidden],.hmrc-no-results[hidden],.hmrc-save[hidden]{display:none}.hmrc-main table{width:100%;border-collapse:collapse;display:block;overflow-x:auto}.hmrc-main th,.hmrc-main td{text-align:left;vertical-align:top;padding:12px;border:1px solid #d4ded6}.hmrc-sources{border-top:1px solid #d4ded6;margin-top:45px;padding-top:10px}.hmrc-save{border-top:1px solid #d4ded6;padding-top:20px;margin-top:20px}.hmrc-save button{margin-top:12px}.hmrc-fallback{padding:20px 30px;font:28px Georgia,serif;background:#eaf1e8}
@media(max-width:650px){.hmrc-main{padding:18px 20px 45px}.hmrc-fields,.hmrc-cards{grid-template-columns:1fr}.hmrc-next,.hmrc-tool{padding:20px}.hmrc-breadcrumb{margin-bottom:25px}.hmrc-actions{flex-direction:column}.hmrc-tool-actions button{width:100%}}
@media print{.hm-header,.hm-footer,.hmrc-next,.hmrc-tool-form,.hmrc-tool-actions,.hmrc-save{display:none!important}.hmrc-main{max-width:none}.hmrc-page{background:white}.hmrc-result{white-space:pre-wrap}}