/* Total Accounting Lincoln — v2 */
@font-face{font-family:"Source Sans 3";src:url("fonts/source-sans-400.woff2") format("woff2");font-weight:200 900;font-display:swap}
@font-face{font-family:"Source Sans 3";src:url("fonts/source-sans-400i.woff2") format("woff2");font-weight:200 900;font-style:italic;font-display:swap}
@font-face{font-family:"Alata";src:url("fonts/alata-400.woff2") format("woff2");font-weight:400;font-display:swap}

:root{
  --ground:#f6f8f7;
  --paper:#ffffff;
  --red:#820c1a;
  --red-deep:#5e0812;
  --red-tint:#f6e7e9;
  --water:#2f6e9e;
  --water-tint:#dcebf5;
  --field:#d9e6d0;
  --field-deep:#9fb88f;
  --ink:#1d2226;
  --ink-2:#3d4449;
  --grey:#616065;
  --rule:#c9d1cd;
  --rule-soft:#e3e8e5;
  --display:"Alata",system-ui,sans-serif;
  --body:"Source Sans 3",system-ui,sans-serif;
  --wrap:min(1180px,100% - 2.5rem);
  --ease:cubic-bezier(.16,1,.3,1);
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:6rem}
body{margin:0;background:var(--ground);color:var(--ink);font:400 1.125rem/1.6 var(--body);text-rendering:optimizeLegibility}
img{max-width:100%;height:auto;display:block}
a{color:var(--red);text-decoration-thickness:1px;text-underline-offset:.2em}
a:hover{color:var(--red-deep);text-decoration-thickness:2px}
::selection{background:var(--red);color:#fff}
:focus-visible{outline:2px solid var(--red);outline-offset:3px;border-radius:2px}
h1,h2,h3,h4{font-family:var(--display);font-weight:400;line-height:1.12;letter-spacing:-.01em;color:var(--ink);text-wrap:balance;margin:0}
h1{font-size:clamp(2.5rem,1.6rem + 3.6vw,4.6rem);letter-spacing:-.025em}
h2{font-size:clamp(1.8rem,1.3rem + 1.8vw,2.7rem);margin-top:0}
h3{font-size:1.35rem}
p{margin:0 0 1em;max-width:68ch}
.wrap{width:var(--wrap);margin-inline:auto}
.num{font-variant-numeric:tabular-nums lining-nums}
.skip{position:absolute;left:-999px;top:0;background:var(--red);color:#fff;padding:.6rem 1rem;z-index:100}
.skip:focus{left:1rem;top:1rem}

/* ---------- header ---------- */
.site-head{background:var(--paper);border-bottom:1px solid var(--rule);position:sticky;top:0;z-index:50}
.site-head .wrap{display:flex;align-items:center;gap:1.5rem;min-height:5.25rem}
.brand{display:block;flex:none}
.brand img{height:64px;width:auto}
.nav{margin-left:auto;display:flex;align-items:center;gap:.25rem}
.nav a{font-family:var(--display);font-size:1.02rem;color:var(--ink-2);text-decoration:none;padding:.55rem .8rem;border-radius:3px}
.nav a:hover{color:var(--red);background:var(--red-tint)}
.nav a[aria-current="page"]{color:var(--red);box-shadow:inset 0 -2px 0 var(--red);border-radius:0}
.nav .call{margin-left:.6rem}
.menu-btn{display:none}
.btn{display:inline-flex;align-items:center;gap:.55rem;font-family:var(--display);font-size:1.05rem;line-height:1;text-decoration:none;padding:.85rem 1.25rem;border-radius:3px;border:1.5px solid var(--red);transition:background .25s var(--ease),color .25s var(--ease)}
.btn svg{width:1.05em;height:1.05em;flex:none}
.btn-red{background:var(--red);color:#fff}
.btn-red:hover{background:var(--red-deep);border-color:var(--red-deep);color:#fff}
.btn-line{background:transparent;color:var(--red)}
.btn-line:hover{background:var(--red-tint);color:var(--red-deep)}
.nav .btn{padding:.65rem 1rem}
.nav .btn-red,.nav .btn-red:hover{color:#fff;background:var(--red)}
.nav .btn-red:hover{background:var(--red-deep)}

@media (max-width:860px){
  .site-head .wrap{min-height:4.5rem}
  .brand img{height:52px}
  .menu-btn{display:inline-flex;margin-left:auto;align-items:center;gap:.5rem;background:none;border:1.5px solid var(--rule);border-radius:3px;font:400 1rem var(--display);color:var(--ink);padding:.55rem .8rem;cursor:pointer}
  .menu-btn svg{width:1.1rem;height:1.1rem}
  .nav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--paper);border-bottom:1px solid var(--rule);flex-direction:column;align-items:stretch;padding:.5rem 1.25rem 1.25rem;gap:0}
  .nav.open{display:flex}
  .nav a{padding:.9rem .25rem;border-bottom:1px solid var(--rule-soft);border-radius:0}
  .nav a[aria-current="page"]{box-shadow:none}
  .nav .call{margin:1rem 0 0;justify-content:center;border-bottom:1.5px solid var(--red)}
}

/* ---------- hero + strip map ---------- */
.hero{padding:clamp(2.5rem,5vw,4.5rem) 0 0;background:var(--ground)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:2rem 4.5rem;align-items:start}
.hero-grid:has(.hmrc[hidden]){grid-template-columns:minmax(0,1fr)}
.hero h1{max-width:13ch;margin-bottom:1.1rem}
.hero .lede{font-size:clamp(1.1rem,1rem + .4vw,1.3rem);color:var(--ink-2);margin:0 0 1.6rem;max-width:58ch}
.actions{display:flex;flex-wrap:wrap;gap:.75rem}
@media (max-width:860px){.hero-grid{grid-template-columns:1fr}}

.map{margin-top:clamp(2.5rem,5vw,4rem);background:var(--field);border-top:1px solid var(--field-deep);border-bottom:1px solid var(--field-deep);position:relative}
.map-head{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:.5rem 2rem;padding:1.1rem 0 .3rem}
.map-title{font-family:var(--display);font-size:1.15rem;margin:0;color:var(--ink)}
.map-title span{color:var(--grey)}
.map-hint{font-size:.95rem;color:#3f5136;margin:0}
.map-scroll{overflow-x:auto;scrollbar-width:thin;scrollbar-color:var(--field-deep) transparent;-webkit-overflow-scrolling:touch}
.map-scroll::-webkit-scrollbar{height:8px}
.map-scroll::-webkit-scrollbar-thumb{background:var(--field-deep);border-radius:4px}
.strip{display:block;width:100%;min-width:900px;height:auto}
.strip text{font-family:var(--display)}
.strip .lock{cursor:pointer}
.strip .lock .gate{fill:var(--paper);stroke:var(--ink);stroke-width:1.5;transition:fill .25s var(--ease),stroke .25s var(--ease)}
.strip .lock .hit{fill:transparent}
.strip .lock:hover .gate,.strip .lock:focus-visible .gate{fill:var(--red-tint);stroke:var(--red)}
.strip .lock.is-next .gate{fill:var(--red);stroke:var(--red)}
.strip .lock.is-selected .gate{fill:var(--red-deep);stroke:var(--red-deep)}
.strip .lock:focus{outline:none}
.strip .lock:focus-visible .ring{stroke:var(--red);stroke-width:2}
.strip .lock .ring{fill:none;stroke:transparent}
.strip .route{stroke-dasharray:var(--len);stroke-dashoffset:var(--len);animation:draw 1.6s var(--ease) .2s forwards}
@keyframes draw{to{stroke-dashoffset:0}}
.strip .here{opacity:0;animation:settle .6s var(--ease) 1.5s forwards}
@keyframes settle{from{opacity:0;transform:translateY(-8px)}to{opacity:1;transform:none}}
@media (prefers-reduced-motion:reduce){.strip .route{animation:none;stroke-dashoffset:0}.strip .here{animation:none;opacity:1}}

.lock-panel{background:var(--paper);border-top:1px solid var(--field-deep)}
.lock-panel .wrap{display:grid;grid-template-columns:auto minmax(0,1fr) auto;gap:1rem 2rem;align-items:center;padding:1.3rem 0}
.lock-date{font-family:var(--display);color:var(--red);font-size:2.2rem;line-height:1;text-align:center;min-width:5.5rem}
.lock-date small{display:block;font-size:.95rem;color:var(--grey);margin-top:.35rem}
.lock-what h3{font-size:1.25rem;margin-bottom:.25rem}
.lock-what p{margin:0;color:var(--ink-2)}
.lock-count{font-family:var(--display);font-size:1.05rem;color:var(--ink);text-align:right;white-space:nowrap}
.lock-count b{display:block;font-weight:400;font-size:2.2rem;color:var(--red);line-height:1}
.lock-links{grid-column:2/-1;display:flex;flex-wrap:wrap;gap:.5rem;margin-top:-.25rem}
.chip{display:inline-flex;align-items:center;gap:.4rem;font-size:.95rem;text-decoration:none;color:var(--water);border:1px solid var(--water);border-radius:999px;padding:.3rem .8rem;background:var(--paper)}
.chip:hover{background:var(--water-tint);color:#1f5179}
@media (max-width:700px){
  .lock-panel .wrap{grid-template-columns:auto 1fr}
  .lock-count{grid-column:1/-1;text-align:left;display:flex;gap:.6rem;align-items:baseline}
  .lock-count b{display:inline;font-size:1.6rem}
  .lock-links{grid-column:1/-1}
}
.map-note{font-size:.92rem;color:#3f5136;padding:.2rem 0 1.1rem;margin:0}

/* ---------- sections ---------- */
.section{padding:clamp(3.5rem,7vw,6rem) 0}
.section.paper{background:var(--paper)}
.section-head{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:1rem 4rem;align-items:end;margin-bottom:2.5rem}
.section-head p{margin:0;color:var(--ink-2);font-size:1.1rem}
@media (max-width:860px){.section-head{grid-template-columns:1fr}}

/* map key (service legend) */
.key{list-style:none;margin:0;padding:0;columns:2;column-gap:4rem}
.key li{break-inside:avoid}
.key a{display:grid;grid-template-columns:2.6rem minmax(0,1fr);gap:0 1rem;padding:1.15rem 0;border-top:1px solid var(--rule);text-decoration:none;color:var(--ink);transition:background .2s var(--ease)}
.key a:hover .key-name,.key a:focus-visible .key-name{color:var(--red)}
.key a:hover .key-glyph{background:var(--red);color:#fff;border-color:var(--red)}
.key-glyph{grid-row:span 2;width:2.6rem;height:2.6rem;border:1.5px solid var(--ink);border-radius:50%;display:grid;place-items:center;color:var(--ink);transition:all .2s var(--ease);background:var(--paper)}
.key-glyph svg{width:1.3rem;height:1.3rem}
.key-name{font-family:var(--display);font-size:1.25rem;display:flex;align-items:baseline;gap:.6rem;transition:color .2s var(--ease)}
.key-name::after{content:"";flex:1;border-bottom:2px dotted var(--rule);transform:translateY(-.3em)}
.key-name .go{order:2;font-size:.95rem;color:var(--red);font-family:var(--body);font-weight:700;white-space:nowrap}
.key-desc{color:var(--ink-2);font-size:1rem;margin-top:.15rem}
.key-desc em{font-style:normal;color:var(--grey)}
.key li.lit a{background:linear-gradient(var(--red-tint),var(--red-tint)) no-repeat 0 0/100% 100%}
.key li.lit .key-glyph{background:var(--red);border-color:var(--red);color:#fff}
@media (max-width:860px){.key{columns:1}}
@media (max-width:600px){.key-name{display:block}.key-name::after{display:none}.key-name .go{display:block;margin-top:.15rem;font-size:.9rem}}

/* proof band */
.proof{background:var(--red);color:#fff}
.proof .wrap{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:2.5rem 5rem;align-items:center}
.proof h2{margin-bottom:1.2rem;color:#fff;font-size:clamp(2rem,1.3rem + 2.4vw,3.3rem)}
.proof p{color:#f8e9eb;font-size:1.12rem}
.proof dl{margin:0;display:grid;gap:0}
.proof dl div{display:grid;grid-template-columns:7.5rem 1fr;gap:1rem;padding:1.1rem 0;border-top:1px solid rgba(255,255,255,.35)}
.proof dl div:last-child{border-bottom:1px solid rgba(255,255,255,.35)}
.proof dt{font-family:var(--display);font-size:1.6rem;line-height:1.1}
.proof dd{margin:0;color:#f8e9eb;align-self:center}
.proof a{color:#fff}
@media (max-width:860px){.proof .wrap{grid-template-columns:1fr}}

/* partners */
.partners{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0;border-top:1px solid var(--rule)}
.partner{display:grid;grid-template-columns:9rem minmax(0,1fr);gap:1.5rem;align-items:center;padding:1.6rem 0;border-bottom:1px solid var(--rule)}
.partner:nth-child(odd){padding-right:2rem}
.partner:nth-child(even){padding-left:2rem;border-left:1px solid var(--rule)}
.partner img{max-height:58px;width:auto;max-width:9rem}
.partner p{margin:0;color:var(--ink-2)}
.partner h3{font-size:1.15rem;margin-bottom:.3rem}
@media (max-width:860px){.partners{grid-template-columns:1fr}.partner:nth-child(n){padding:1.4rem 0;border-left:0}}

/* steps */
.steps{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;position:relative}
.steps::before{content:"";position:absolute;left:0;right:0;top:1.15rem;border-top:3px solid var(--water)}
.steps li{position:relative;padding:3rem 2rem 0 0}
.steps li::before{content:"";position:absolute;top:.4rem;left:0;width:1.6rem;height:1.6rem;background:var(--paper);border:3px solid var(--red);border-radius:50%}
.steps h3{margin-bottom:.4rem}
.steps p{color:var(--ink-2);margin:0}
@media (max-width:760px){.steps{grid-template-columns:1fr}.steps::before{left:.7rem;right:auto;top:0;bottom:0;border-top:0;border-left:3px solid var(--water)}.steps li{padding:0 0 2rem 3rem}.steps li::before{top:.1rem}}

/* closing contact */
.close{background:var(--ink);color:#e9eeec}
.close .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:2rem 4rem;align-items:center}
.close h2{color:#fff;margin-bottom:1rem}
.close p{color:#c9d2ce}
.close .big{font-family:var(--display);font-size:clamp(1.8rem,1.3rem + 2vw,2.8rem);color:#fff;text-decoration:none;display:block;line-height:1.2}
.close .big:hover{color:#f3c4ca}
.close .mail{font-size:clamp(1.1rem,1rem + .6vw,1.45rem);color:#f3c4ca;word-break:break-word}
.close address{font-style:normal;color:#c9d2ce;margin-top:1.2rem}
@media (max-width:860px){.close .wrap{grid-template-columns:1fr}}

/* ---------- inner pages ---------- */
.page-head{background:var(--ground);border-bottom:1px solid var(--rule);padding:clamp(2.2rem,5vw,3.8rem) 0 clamp(1.8rem,4vw,2.8rem)}
.crumbs{font-size:.95rem;color:var(--grey);margin:0 0 1.1rem}
.crumbs a{color:var(--grey)}
.page-head h1{font-size:clamp(2.2rem,1.5rem + 2.8vw,3.8rem);max-width:18ch}
.page-head .lede{font-size:clamp(1.1rem,1rem + .35vw,1.28rem);color:var(--ink-2);margin:1rem 0 0;max-width:58ch}
.page-head .who{margin-top:1.4rem;display:flex;flex-wrap:wrap;gap:.5rem}
.tag{font-size:.92rem;color:#3f5136;background:var(--field);border-radius:999px;padding:.25rem .8rem}

.layout{display:grid;grid-template-columns:minmax(0,1fr) 20rem;gap:3rem 4.5rem;padding:clamp(2.5rem,5vw,4rem) 0 clamp(3.5rem,6vw,5rem)}
@media (max-width:960px){.layout{grid-template-columns:1fr}}
.prose h2{font-size:clamp(1.5rem,1.2rem + 1vw,2rem);margin:2.6rem 0 .9rem}
.prose h2:first-child{margin-top:0}
.prose h3{margin:1.8rem 0 .5rem;font-size:1.2rem}
.prose ul{padding-left:1.2rem;margin:0 0 1.2em;max-width:66ch}
.prose li{margin-bottom:.45rem}
.prose li::marker{color:var(--red)}

/* call-out key: what you give / what we do */
.callouts{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0;margin:1.6rem 0 2.4rem;border-top:2px solid var(--ink)}
.callouts section{padding:1.3rem 1.5rem 1.3rem 0}
.callouts section+section{padding:1.3rem 0 1.3rem 1.5rem;border-left:1px solid var(--rule)}
.callouts h2,.prose .callouts h2{font-size:1.1rem;margin:0 0 .7rem;display:flex;align-items:center;gap:.55rem}
.callouts h2 svg{width:1.15rem;height:1.15rem;color:var(--red)}
.callouts ul{list-style:none;padding:0;margin:0}
.callouts li{position:relative;padding:.4rem 0 .4rem 1.4rem;border-bottom:1px dotted var(--rule);font-size:1rem}
.callouts li::before{content:"";position:absolute;left:0;top:1.05rem;width:.8rem;border-top:1.5px solid var(--red)}
@media (max-width:700px){.callouts{grid-template-columns:1fr}.callouts section+section{padding:1.3rem 0;border-left:0;border-top:1px solid var(--rule)}}

.locks,.prose .locks{list-style:none;margin:1rem 0 2rem;padding:0;max-width:none;border-top:1px solid var(--rule)}
.locks li{display:grid;grid-template-columns:7.5rem minmax(0,1fr);gap:1rem;padding:.9rem 0;border-bottom:1px solid var(--rule)}
.locks .d{font-family:var(--display);color:var(--red);font-size:1.1rem;line-height:1.3}
.locks .t{margin:0}
.locks .t b{display:block}
.locks .t span{color:var(--ink-2);font-size:.98rem}
@media (max-width:560px){.locks li{grid-template-columns:1fr;gap:.2rem}}

.aside{align-self:start;position:sticky;top:7rem}
.aside-box{background:var(--paper);border:1px solid var(--rule);border-top:3px solid var(--red);padding:1.5rem}
.aside-box h2{font-size:1.3rem;margin-bottom:.6rem}
.aside-box p{font-size:.98rem;color:var(--ink-2)}
.aside-box .btn{width:100%;justify-content:center;margin-top:.5rem}
.aside-nav{margin-top:1.5rem}
.aside-nav h2{font-size:1rem;color:var(--grey);margin-bottom:.4rem;font-family:var(--body);font-weight:700}
.aside-nav ul{list-style:none;margin:0;padding:0}
.aside-nav a{display:block;padding:.55rem 0;border-bottom:1px solid var(--rule-soft);text-decoration:none;color:var(--ink-2)}
.aside-nav a:hover{color:var(--red)}
.aside-nav a[aria-current="page"]{color:var(--red);font-weight:700}
@media (max-width:960px){.aside{position:static}}

.stamp{font-size:.92rem;color:var(--grey);border-top:1px solid var(--rule);padding-top:1rem;margin-top:2.5rem}

/* faq */
.faq details{border-bottom:1px solid var(--rule)}
.faq details:first-of-type{border-top:1px solid var(--rule)}
.faq summary{cursor:pointer;list-style:none;padding:1rem 2.5rem 1rem 0;font-family:var(--display);font-size:1.12rem;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"";position:absolute;right:.4rem;top:1.35rem;width:.6rem;height:.6rem;border-right:2px solid var(--red);border-bottom:2px solid var(--red);transform:rotate(45deg);transition:transform .25s var(--ease)}
.faq details[open] summary::after{transform:rotate(-135deg);top:1.6rem}
.faq details p{color:var(--ink-2)}

/* calendar table */
.cal{width:100%;border-collapse:collapse;margin:1rem 0 2.5rem;font-size:1rem}
.cal caption{text-align:left;font-family:var(--display);font-size:1.4rem;padding-bottom:.8rem}
.cal th,.cal td{text-align:left;padding:.85rem .9rem .85rem 0;border-bottom:1px solid var(--rule);vertical-align:top}
.cal thead th{font-family:var(--body);font-weight:700;font-size:.92rem;color:var(--grey);border-bottom:2px solid var(--ink)}
.cal td:first-child{font-family:var(--display);color:var(--red);white-space:nowrap}
.cal tr.is-next td{background:var(--red-tint)}
.cal tr.is-next td:first-child::after{content:" — next";font-family:var(--body);font-size:.85rem;color:var(--red-deep);font-weight:700}
@media (max-width:640px){
  .cal thead{display:none}
  .cal tr{display:block;border-bottom:1px solid var(--rule);padding:.8rem 0}
  .cal td{display:block;border:0;padding:.1rem 0}
}

/* contact form */
.form{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1.1rem 1.4rem}
.form .full{grid-column:1/-1}
.form label{display:block;font-weight:700;font-size:.98rem;margin-bottom:.35rem}
.form label span{color:var(--red)}
.form input,.form select,.form textarea{width:100%;font:inherit;color:var(--ink);background:var(--paper);border:1.5px solid #7b8580;border-radius:3px;padding:.75rem .85rem;caret-color:var(--red)}
.form textarea{min-height:9rem;resize:vertical}
.form input:focus,.form select:focus,.form textarea:focus{outline:none;border-color:var(--red);box-shadow:0 0 0 3px var(--red-tint)}
.form ::placeholder{color:#6b7470}
.form [aria-invalid="true"]{border-color:var(--red)}
.form .err{display:none;color:var(--red);font-size:.92rem;margin-top:.3rem}
.form [aria-invalid="true"]+.err{display:block}
.form .note{font-size:.92rem;color:var(--grey);margin:0}
@media (max-width:640px){.form{grid-template-columns:1fr}}
.contact-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:3rem 5rem;padding:clamp(2.5rem,5vw,4rem) 0 clamp(3.5rem,6vw,5rem)}
@media (max-width:900px){.contact-grid{grid-template-columns:1fr}}
.contact-card{align-self:start;border-top:3px solid var(--red);background:var(--paper);border-left:1px solid var(--rule);border-right:1px solid var(--rule);border-bottom:1px solid var(--rule);padding:1.6rem}
.contact-card dl{margin:0}
.contact-card dt{font-weight:700;font-size:.92rem;color:var(--grey);margin-top:1rem}
.contact-card dt:first-child{margin-top:0}
.contact-card dd{margin:.15rem 0 0;font-size:1.1rem}
.contact-card .ph{font-family:var(--display);font-size:1.9rem;text-decoration:none}

/* ---------- footer ---------- */
.site-foot{background:#151a1d;color:#aab5b0;font-size:.95rem;padding:3rem 0 2rem}
.site-foot .wrap{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:2rem 3rem}
.site-foot h2{font-family:var(--body);font-weight:700;font-size:.95rem;color:#fff;margin-bottom:.7rem}
.site-foot ul{list-style:none;margin:0;padding:0}
.site-foot li{margin-bottom:.4rem}
.site-foot a{color:#d6dedb;text-decoration:none}
.site-foot a:hover{color:#fff;text-decoration:underline}
.site-foot address{font-style:normal}
.site-foot .legal{grid-column:1/-1;border-top:1px solid #2c3438;padding-top:1.3rem;display:flex;flex-wrap:wrap;justify-content:space-between;gap:.5rem 2rem;color:#8d9894}
.social{display:flex;gap:.6rem;margin-top:1rem}
.social a{width:2.4rem;height:2.4rem;border:1px solid #3a4448;border-radius:50%;display:grid;place-items:center}
.social a:hover{border-color:#fff;text-decoration:none}
.social svg{width:1.05rem;height:1.05rem}
@media (max-width:760px){.site-foot .wrap{grid-template-columns:1fr}}

/* placeholder for client-supplied facts (remove before launch) */
mark.ph{background:#fff1b8;color:var(--ink);padding:0 .25em;border-radius:2px;font-weight:700}
.hp{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}
.form button[disabled]{opacity:.7;cursor:progress}
.form-status{padding:1rem 1.1rem;border:1px solid var(--rule);background:var(--paper);font-size:1.02rem}
.form-status.is-ok{border-color:#3f7a3a;background:#eef6ec}
.form-status.is-error{border-color:var(--red);background:var(--red-tint)}
.form-status:focus{outline:2px solid var(--red);outline-offset:2px}

/* Latest updates panel (hero): HMRC, Companies House, Sage */
.hmrc{border-top:2px solid var(--ink);align-self:start}
.hmrc-h{font-size:1.05rem;padding:.8rem 0 .2rem;color:var(--ink)}
.hmrc-list{list-style:none;margin:0;padding:0}
.hmrc-list li{border-bottom:1px solid var(--rule)}
.hmrc-list a{display:grid;grid-template-columns:4.2rem minmax(0,1fr);gap:.9rem;padding:.7rem 0;text-decoration:none;color:var(--ink);line-height:1.35}
.hmrc-list a:hover .hmrc-t{color:var(--red);text-decoration:underline;text-underline-offset:.2em}
.hmrc-d{font-family:var(--display);color:var(--red);font-size:.95rem;white-space:nowrap;font-variant-numeric:tabular-nums}
.hmrc-t{font-size:1rem}
.hmrc-src{font-size:.88rem;color:var(--grey);margin:.6rem 0 0}
.hmrc-src a{color:var(--grey)}
@media (max-width:860px){.hmrc{margin-top:.5rem}.hmrc-list li:nth-child(n+4){display:none}}
.hmrc-s{display:block;font-size:.78rem;letter-spacing:.04em;text-transform:uppercase;color:var(--grey);margin-bottom:.1rem}
.hmrc-list{transition:opacity .3s ease}
.hmrc-list.is-fading{opacity:0}