:root{--hmrc-red:#b3131b;--hmrc-dark:#171717;--hmrc-muted:#626262;--hmrc-bg:#f7f7f5;--hmrc-max:1180px}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--hmrc-bg);color:var(--hmrc-dark);font-family:system-ui,-apple-system,"Segoe UI",sans-serif;line-height:1.65}a{color:var(--hmrc-red)}.wrap{width:min(calc(100% - 2rem),var(--hmrc-max));margin-inline:auto}.site-header{background:#fff;border-bottom:4px solid var(--hmrc-red)}.header-row{display:flex;align-items:center;justify-content:space-between;gap:1rem;padding:1rem 0}.site-brand{display:flex;align-items:center;gap:.8rem;text-decoration:none;color:var(--hmrc-dark)}.site-brand img{width:56px;height:56px;object-fit:contain}.site-title{font-weight:800;font-size:1.25rem}.site-description{display:block;color:var(--hmrc-muted);font-size:.82rem}.menu-toggle{display:none}.primary-menu{display:flex;flex-wrap:wrap;gap:1rem;list-style:none;margin:0;padding:0}.primary-menu a{text-decoration:none;color:var(--hmrc-dark);font-weight:650}.primary-menu a:hover,.primary-menu a:focus{color:var(--hmrc-red)}.hero{background:var(--hmrc-dark);color:#fff;padding:4rem 0}.hero h1{max-width:760px;font-size:clamp(2rem,5vw,4rem);line-height:1.05;margin:0 0 1rem}.hero p{max-width:680px;font-size:1.15rem}.content-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:2rem;padding:3rem 0}.post-card,.entry,.widget{background:#fff;border:1px solid #e4e4e1;border-radius:10px;padding:1.4rem;margin-bottom:1.5rem}.post-card h2,.entry-title{line-height:1.2;margin-top:0}.post-card img,.entry-content img{max-width:100%;height:auto;border-radius:6px}.meta{color:var(--hmrc-muted);font-size:.9rem}.site-footer{background:var(--hmrc-dark);color:#fff;padding:2.5rem 0;margin-top:2rem}.site-footer a{color:#fff}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:2rem}.screen-reader-text{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}@media(max-width:760px){.header-row{align-items:flex-start;flex-wrap:wrap}.menu-toggle{display:block;margin-left:auto}.primary-menu{display:none;width:100%;flex-direction:column;padding-top:1rem}.primary-menu.is-open{display:flex}.content-grid,.footer-grid{grid-template-columns:1fr}.hero{padding:3rem 0}}