@font-face{font-family:Courier Prime;font-style:normal;font-weight:400;font-display:swap;src:url(../media/7f6e389592deb6d0-s.41kzji7o-jdsp.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Courier Prime;font-style:normal;font-weight:400;font-display:swap;src:url(../media/87d3ffffac5dafea-s.p.1e8puyswpvmbr.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Courier Prime;font-style:normal;font-weight:700;font-display:swap;src:url(../media/69c6d7b79c8b79fe-s.2lhqjbmzqepkg.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Courier Prime;font-style:normal;font-weight:700;font-display:swap;src:url(../media/5f440d3eea613716-s.p.15zaksznb5cf5.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Courier Prime Fallback;src:local(Arial);ascent-override:58.08%;descent-override:25.41%;line-gap-override:0.0%;size-adjust:134.5%}.courier_prime_b7ade494-module__47tDNq__className{font-family:Courier Prime,Courier Prime Fallback;font-style:normal}.courier_prime_b7ade494-module__47tDNq__variable{--font-taxman:"Courier Prime", "Courier Prime Fallback"}
@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:400;font-display:swap;src:url(../media/91bd2e40df15814e-s.1zpt8rrvsu92z.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:400;font-display:swap;src:url(../media/a63431c4ac64ea8b-s.0mxk1tgo-hrwu.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:400;font-display:swap;src:url(../media/8b4ed0a90d903ab5-s.1akpt5k8ff_pw.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:400;font-display:swap;src:url(../media/c47649aa31f9e140-s.p.2rlmbw0a3_pri.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:500;font-display:swap;src:url(../media/91bd2e40df15814e-s.1zpt8rrvsu92z.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:500;font-display:swap;src:url(../media/a63431c4ac64ea8b-s.0mxk1tgo-hrwu.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:500;font-display:swap;src:url(../media/8b4ed0a90d903ab5-s.1akpt5k8ff_pw.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:500;font-display:swap;src:url(../media/c47649aa31f9e140-s.p.2rlmbw0a3_pri.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:700;font-display:swap;src:url(../media/91bd2e40df15814e-s.1zpt8rrvsu92z.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:700;font-display:swap;src:url(../media/a63431c4ac64ea8b-s.0mxk1tgo-hrwu.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:700;font-display:swap;src:url(../media/8b4ed0a90d903ab5-s.1akpt5k8ff_pw.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:700;font-display:swap;src:url(../media/c47649aa31f9e140-s.p.2rlmbw0a3_pri.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:800;font-display:swap;src:url(../media/91bd2e40df15814e-s.1zpt8rrvsu92z.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:800;font-display:swap;src:url(../media/a63431c4ac64ea8b-s.0mxk1tgo-hrwu.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:800;font-display:swap;src:url(../media/8b4ed0a90d903ab5-s.1akpt5k8ff_pw.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:800;font-display:swap;src:url(../media/c47649aa31f9e140-s.p.2rlmbw0a3_pri.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:900;font-display:swap;src:url(../media/91bd2e40df15814e-s.1zpt8rrvsu92z.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:900;font-display:swap;src:url(../media/a63431c4ac64ea8b-s.0mxk1tgo-hrwu.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:900;font-display:swap;src:url(../media/8b4ed0a90d903ab5-s.1akpt5k8ff_pw.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk;font-style:normal;font-weight:900;font-display:swap;src:url(../media/c47649aa31f9e140-s.p.2rlmbw0a3_pri.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk Fallback;src:local(Arial);ascent-override:99.07%;descent-override:30.02%;line-gap-override:0.0%;size-adjust:100.94%}.hanken_grotesk_fac8b407-module__BYhf4W__className{font-family:Hanken Grotesk,Hanken Grotesk Fallback;font-style:normal}.hanken_grotesk_fac8b407-module__BYhf4W__variable{--font-grotesk:"Hanken Grotesk", "Hanken Grotesk Fallback"}
:root{--ink:#0d0d0f;--muted:#55555c;--paper:#f9f9f9;--card:#fff;--line:#e4e4e8;--zero:#157a4a;--zero-bg:#d9f6e6;--std:#d6332c;--std-bg:#ffe3d6;--dep:#6b4fd8;--dep-bg:#ebe5ff;--radius:28px}*{box-sizing:border-box}html,body{background:var(--paper);color:var(--ink);font-family:var(--font-grotesk), system-ui, sans-serif;-webkit-font-smoothing:antialiased;margin:0}body{background:radial-gradient(60vw 50vw at 0% 0%, #e7defe 0%, transparent 60%), radial-gradient(50vw 40vw at 100% 10%, #d8f3ff 0%, transparent 60%), radial-gradient(60vw 50vw at 60% 100%, #fde2ef 0%, transparent 60%), var(--paper);background-attachment:fixed;min-height:100vh}button{font:inherit;color:inherit;cursor:pointer}a{color:inherit}.page{max-width:1040px;margin:0 auto;padding:0 16px 80px}.top{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;margin:0 -16px;padding:22px 16px;display:flex}.wordmark{letter-spacing:-.02em;align-items:center;gap:10px;font-size:19px;font-weight:900;text-decoration:none;display:flex}.wordmark .taxman{animation:none}.wordmark small{letter-spacing:.04em;color:var(--muted);font-size:13px;font-weight:600;display:block}.top-note{color:var(--muted);font-size:14px;text-decoration:none}.top-note:hover{color:var(--ink)}.hero{text-align:center;padding:10px 0 30px}.hero-taxman{justify-content:center;margin-bottom:-6px;display:flex}h1{letter-spacing:-.04em;text-transform:uppercase;margin:0 0 18px;font-size:clamp(44px,9vw,104px);font-weight:900;line-height:.92}.lede{color:var(--muted);max-width:560px;margin:0 auto 30px;font-size:clamp(17px,2.2vw,21px);line-height:1.4}.hero .lede{max-width:760px}.search{background:var(--card);border:2px solid var(--ink);max-width:720px;box-shadow:0 6px 0 var(--ink);border-radius:999px;margin:0 auto;padding:6px;display:flex;position:relative}.search input{min-width:0;font:inherit;background:0 0;border:0;outline:0;flex:1;padding:12px 20px;font-size:clamp(18px,2.6vw,24px)}.go{background:var(--ink);color:#fff;border:0;border-radius:999px;padding:0 26px;font-size:17px;font-weight:800}.go:hover{background:#333}.suggest{z-index:10;background:var(--card);border:2px solid var(--ink);text-align:left;box-shadow:0 6px 0 var(--ink);border-radius:22px;margin:0;padding:8px;list-style:none;position:absolute;top:calc(100% + 14px);left:0;right:0}.suggest li{cursor:pointer;border-radius:14px;justify-content:space-between;align-items:center;gap:12px;padding:12px 14px;font-size:17px;display:flex}.suggest li em{color:var(--muted);font-style:normal}.suggest li.on{background:#f1f1f4}.suggest li.ask{color:var(--dep);font-size:15px;font-weight:700}.chip{color:#fff;border-radius:999px;flex:none;padding:4px 10px;font-size:13px;font-weight:800}.chip-zero{background:var(--zero)}.chip-standard{background:var(--std)}.chip-depends{background:var(--dep)}.chip-list{background:var(--ink)}.result-anchor{scroll-margin-top:16px}.verdict{border:2px solid var(--ink);border-radius:var(--radius);box-shadow:0 8px 0 var(--ink);margin:20px 0 40px;padding:clamp(20px,4vw,44px);animation:.35s cubic-bezier(.2,1.4,.4,1) pop;position:relative;overflow:hidden}.verdict-zero{background:var(--zero-bg)}.verdict-standard{background:var(--std-bg)}.verdict-depends,.verdict-flow,.verdict-list{background:var(--dep-bg)}.verdict-top{grid-template-columns:auto 1fr;align-items:center;gap:clamp(16px,4vw,44px);display:grid}.verdict-taxman{flex-direction:column;align-items:center;display:flex;position:relative}.bubble{border:2px solid var(--ink);text-align:center;background:#fff;border-radius:18px;max-width:220px;margin-bottom:10px;padding:10px 14px;font-size:15px;font-weight:700;position:relative}.bubble:after{content:"";border-right:2px solid var(--ink);border-bottom:2px solid var(--ink);background:#fff;width:14px;height:14px;position:absolute;bottom:-9px;left:50%;transform:translate(-50%)rotate(45deg)}.kicker{text-transform:uppercase;letter-spacing:.08em;margin:0 0 6px;font-size:14px;font-weight:800}.verdict-head .kicker{text-transform:none;letter-spacing:-.02em;margin:0 0 4px;font-size:clamp(28px,4.2vw,46px);font-weight:900;line-height:1.05}.verdict-head .kicker.step{text-transform:uppercase;letter-spacing:.08em;font-size:14px;font-weight:800}.big{letter-spacing:-.05em;margin:0 0 16px;font-size:clamp(56px,11vw,128px);font-weight:900;line-height:.9}.big.small{letter-spacing:-.03em;font-size:clamp(30px,5vw,52px);line-height:1}.verdict-zero .big{color:var(--zero)}.verdict-standard .big{color:var(--std)}.verdict-depends .big{color:var(--dep)}.why{max-width:560px;margin:0;font-size:clamp(17px,2vw,20px);line-height:1.45}.label{margin:0 0 10px;font-weight:800}.conditions,.choices{background:#ffffffa6;border-radius:20px;margin-top:28px;padding:20px 22px}.conditions ul{margin:0;padding-left:20px;font-size:17px;line-height:1.6}.choices{gap:10px;display:grid}.choices button,.choices a,.joblist button,.joblist a{color:inherit;text-align:left;border:2px solid var(--ink);background:#fff;border-radius:16px;justify-content:space-between;align-items:center;gap:12px;width:100%;padding:14px 18px;font-size:17px;font-weight:600;text-decoration:none;transition:transform 80ms;display:flex}.choices button:hover,.choices a:hover,.joblist button:hover,.joblist a:hover{box-shadow:0 3px 0 var(--ink);transform:translateY(-2px)}.joblist{grid-template-columns:repeat(auto-fill,minmax(240px,1fr));gap:10px;margin:28px 0 0;padding:0;list-style:none;display:grid}.back{background:0 0;border:0;margin-top:16px;padding:6px 0;font-weight:700}.verdict-foot{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:14px;margin-top:28px;display:flex}.ref{color:var(--muted);font-size:14px}.pitch{color:var(--ink);text-wrap:balance;font-size:clamp(18px,2vw,21px);font-weight:700}.cta{background:var(--ink);color:#fff;border-radius:999px;padding:14px 22px;font-weight:800;text-decoration:none}.cta:hover{background:#333}.about{grid-template-columns:repeat(3,1fr);gap:16px;margin-top:30px;display:grid}.about>div{border:1px solid var(--line);background:#ffffffb3;border-radius:22px;padding:22px}.about h3{margin:0 0 8px;font-size:20px}.about p{color:#2c2c31;margin:0;line-height:1.5}.small-print{text-align:center;padding:10px 20px 0;font-size:13px;color:var(--muted)!important}.crumbs{color:var(--muted);margin:4px 0 18px;font-size:14px}.crumbs a{color:var(--muted)}.item-hero{margin-bottom:8px}.item-h1{text-transform:none;letter-spacing:-.035em;margin-bottom:14px;font-size:clamp(38px,7vw,76px);line-height:.98}.lede.left{text-align:left;max-width:680px;margin:0}.lede strong{color:var(--ink)}.item-body{grid-template-columns:1fr 300px;align-items:start;gap:32px;display:grid}.faq>div{border-bottom:1px solid var(--line);padding:18px 0}.faq>div:first-child{padding-top:0}.faq h2{letter-spacing:-.01em;flex-wrap:wrap;align-items:center;gap:10px;margin:0 0 8px;font-size:22px;display:flex}.faq h2 a{text-decoration:none}.faq h2 a:hover{text-decoration:underline}.faq p{color:#2c2c31;max-width:680px;margin:0;font-size:17px;line-height:1.55}.side{gap:14px;display:grid}.side-box{border:1px solid var(--line);background:#ffffffbf;border-radius:20px;padding:18px 20px}.side-box h2{text-transform:uppercase;letter-spacing:.08em;margin:0 0 10px;font-size:14px}.aka{color:#2c2c31;margin:0;line-height:1.6}.links{gap:6px;margin:0;padding:0;list-style:none;display:grid}.links a{align-items:center;gap:8px;text-decoration:none;display:inline-flex}.links a:hover{text-decoration:underline}.again{text-align:center;margin:48px 0 20px}.again h2{letter-spacing:-.02em;margin:0 0 18px;font-size:clamp(26px,4vw,36px)}.top-nav{align-items:center;gap:18px;font-size:15px;font-weight:600;display:flex}.top-nav a{color:var(--muted);text-decoration:none}.top-nav a:hover{color:var(--ink)}.top-nav .top-cta{color:#fff;background:var(--ink);border-radius:999px;padding:8px 16px}.hmrc-banner{color:var(--ink);text-align:center;border-bottom:2px solid var(--ink);background:#ffcf3f;margin:0 -16px;padding:10px 16px;font-size:15px;font-weight:700}.fresh{text-align:center;margin:26px 0 0;font-size:14px;font-weight:600}.fresh:before{content:"";background:var(--zero);vertical-align:1px;border-radius:50%;width:8px;height:8px;margin-right:8px;display:inline-block}.lede.answer{color:var(--ink);font-weight:500}.cta-pair{flex-wrap:wrap;gap:10px;display:flex}.cta.ghost{color:var(--ink);border:2px solid var(--ink);background:#fff;padding:12px 20px}.cta.ghost:hover{background:#f1f1f4}button.cta{border:0;font-size:16px}button.cta.ghost{border:2px solid var(--ink)}.fine{color:var(--muted);margin:0;font-size:13px}.fine.center{text-align:center;margin-top:14px}.quote{border:2px solid var(--ink);border-radius:var(--radius);box-shadow:0 8px 0 var(--ink);background:#fff;grid-template-columns:1fr 1fr;gap:18px;margin:24px 0 40px;padding:clamp(20px,4vw,40px);display:grid}.quote label{align-content:start;gap:6px;font-size:15px;font-weight:700;display:grid}.quote .lab{display:block}.quote .opt{color:var(--muted);font-weight:500}.quote .help{color:var(--muted);font-size:14px;font-weight:400;line-height:1.45}.quote .minor input{max-width:260px}.quote .wide{grid-column:1/-1}.quote input,.quote textarea,.job select{font:inherit;border:2px solid var(--line);background:#fbfaf8;border-radius:8px;width:100%;padding:13px 14px;font-size:17px;font-weight:400}.quote input:focus,.quote textarea:focus{border-color:var(--ink);background:#fff;outline:none}.quote .hp{position:absolute;left:-9999px}.quote-foot{flex-wrap:wrap;align-items:center;gap:14px;display:flex}.err{color:var(--std);margin:0;font-weight:700}.tf-page{--tf-paper:#faf8f4;--tf-accent:#a8442a;max-width:1120px}body:has(.tf-page){background:#faf8f4}.tf-top{grid-template-columns:40fr 60fr;align-items:start;gap:clamp(28px,5vw,64px);margin-top:10px;display:grid}.tf-kicker{letter-spacing:.12em;text-transform:uppercase;color:var(--tf-accent);margin:0 0 10px;font-size:13px;font-weight:800}.tf-h1{text-transform:none;letter-spacing:-.03em;margin:0 0 18px;font-size:clamp(32px,4.2vw,48px);line-height:1.04}.tf-lede{color:#26262b;margin:0 0 12px;font-size:18px;line-height:1.55}.tf-lede.small{color:var(--muted);font-size:16px}.tf-where-line{border-top:2px solid var(--ink);margin:22px 0 0;padding-top:20px;font-size:17px;font-weight:700}.tf-clients{color:var(--muted);margin:8px 0 14px;font-size:16px;line-height:1.6}.tf-intro .fine{-webkit-text-decoration-color:var(--tf-accent);text-decoration-color:var(--tf-accent);font-weight:700}.tf-form{scroll-margin-top:16px}.tf-form .quote{background:#fff;border-radius:6px;margin:0;box-shadow:0 10px 30px #14100a1a}.tf-talk{border-top:1px solid #e2ded4;margin:64px 0 0;padding-top:26px}.tf-talk h2{letter-spacing:-.01em;margin:0 0 14px;font-size:22px}.tf-where{grid-template-columns:1fr 1fr;gap:24px;max-width:620px;display:grid}.tf-where div{gap:3px;display:grid}.tf-where b{font-size:17px}.tf-where a{font-size:19px;font-weight:700;text-decoration:none}.tf-where span{color:var(--muted);font-size:15px}.tf-talk .fine{margin-top:22px}.foot-compact{color:var(--muted);border-top:1px solid #e2ded4;gap:8px;margin-top:60px;padding-top:22px;font-size:15px;display:grid}.foot-compact p{margin:0}.foot-compact a{color:var(--ink)}.q-sent{border:2px solid var(--ink);background:#fff;border-radius:6px;padding:clamp(24px,4vw,40px);box-shadow:0 10px 30px #14100a1a}.q-sent h2{letter-spacing:-.02em;margin:0 0 10px;font-size:clamp(22px,3vw,28px)}.q-sent p{margin:0 0 10px;line-height:1.55}@media (max-width:900px){.tf-top{grid-template-columns:1fr;gap:24px}.tf-intro .tf-where-line,.tf-intro .tf-clients,.tf-intro .fine,.tf-lede.small{display:none}.tf-h1{font-size:clamp(28px,7vw,36px)}}@media (max-width:560px){.tf-where{grid-template-columns:1fr;gap:18px}}.calc{background:var(--std-bg);border:2px solid var(--ink);border-radius:var(--radius);box-shadow:0 8px 0 var(--ink);margin:24px 0 44px;padding:clamp(20px,4vw,40px);position:relative;overflow:hidden}.calc>:not(.fx){z-index:1;position:relative}.calc-top{grid-template-columns:auto 1fr;align-items:center;gap:clamp(16px,4vw,44px);display:grid}.calc-taxman{flex-direction:column;align-items:center;display:flex}.calc-input label{text-transform:uppercase;letter-spacing:.08em;font-size:14px;font-weight:800}.calc-field{border:2px solid var(--ink);box-shadow:0 5px 0 var(--ink);background:#fff;border-radius:24px;align-items:center;gap:6px;margin:8px 0 14px;padding:6px 22px;display:flex}.calc-field span{font-size:clamp(40px,7vw,72px);font-weight:900}.calc-field input{font:inherit;letter-spacing:-.03em;background:0 0;border:0;outline:0;width:100%;min-width:0;font-size:clamp(40px,7vw,72px);font-weight:900}.calc-rates{border:0;gap:8px;margin:0 0 8px;padding:0;display:flex}.calc-rates input{opacity:0;width:1px;height:1px;position:absolute}.calc-rates label:focus-within{outline-offset:2px;outline:3px solid #6b4fd8}.calc-rates label{cursor:pointer;border:2px solid var(--ink);background:#fff;border-radius:999px;padding:6px 14px;font-size:14px;font-weight:700;position:relative}.calc-rates label.on{background:var(--ink);color:#fff}.calc-results{grid-template-columns:1fr 1fr;gap:14px;margin-top:28px;display:grid}.calc-card{text-align:left;border:2px solid var(--ink);background:#fff;border-radius:22px;gap:4px;padding:20px 22px;transition:transform 80ms;display:grid}.calc-card:not(:disabled):hover{box-shadow:0 4px 0 var(--ink);transform:translateY(-2px)}.calc-card:disabled{cursor:default;opacity:.75}.calc-card-title{font-size:20px;font-weight:900}.calc-card-sub{color:var(--muted);font-size:14px}.calc-big{letter-spacing:-.03em;color:var(--std);font-variant-numeric:tabular-nums;margin:6px 0;font-size:clamp(34px,5.5vw,56px);font-weight:900}.calc-lines{gap:2px;font-size:15px;display:grid}.calc-lines span{justify-content:space-between;display:flex}.calc-copy{color:var(--muted);min-height:18px;margin-top:6px;font-size:13px}.vat-table{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;font-size:15px}.vat-table th,.vat-table td{text-align:right;border-bottom:1px solid var(--line);padding:5px 0}.vat-table th:first-child,.vat-table td:first-child{text-align:left}@media (max-width:720px){.calc-top,.calc-results{grid-template-columns:1fr}.calc-top{text-align:center}}.fx{pointer-events:none;z-index:0;position:absolute;inset:0;overflow:hidden}.verdict>:not(.fx){z-index:1;position:relative}.fx span{display:block;position:absolute;top:-20px}.fx-confetti span{background:var(--c);width:9px;height:14px;rotate:var(--rot);border-radius:2px;animation:linear infinite fall}.fx-snow span{background:#fff;border-radius:50%;width:8px;height:8px;animation:linear infinite fall;box-shadow:0 0 0 1px #00000014}.fx-paper span{border:1.5px solid var(--ink);background:#fff;border-radius:2px;width:18px;height:24px;animation:linear infinite flutter}.fx-balloons span{background:var(--c);border:2px solid var(--ink);border-radius:50% 50% 48% 48%;width:42px;height:52px;animation:linear infinite rise;top:auto;bottom:-90px}.fx-balloons span:after{content:"";background:var(--ink);width:1.5px;height:40px;position:absolute;top:100%;left:50%}.fx-notes span{color:var(--c);font-size:30px;font-weight:900;animation:linear infinite rise;top:auto;bottom:-30px}.fx-pow span{color:#fff;border:3px solid var(--ink);clip-path:polygon(50% 0,62% 22%,90% 8%,80% 38%,100% 50%,80% 62%,92% 92%,62% 78%,50% 100%,38% 78%,8% 92%,20% 62%,0 50%,20% 38%,10% 8%,38% 22%);background:#d6332c;padding:10px 16px;font-size:34px;font-weight:900;animation:.5s cubic-bezier(.2,1.6,.4,1) popin;top:18px;left:auto;right:22px;transform:rotate(-8deg)}.fx-coins span{background:#f5c542;border:2.5px solid #b8860b;border-radius:50%;width:22px;height:22px;animation:linear infinite fall;box-shadow:inset 0 0 0 4px #f5c542,inset 0 0 0 6px #b8860b}@keyframes fall{to{transform:translateY(900px)rotate(540deg)}}@keyframes flutter{0%{transform:translate(0)rotate(0)}50%{transform:translate(30px,450px)rotate(160deg)}to{transform:translate(-10px,900px)rotate(320deg)}}@keyframes rise{to{transform:translateY(-1000px)rotate(8deg)}}@keyframes popin{0%{transform:scale(0)rotate(-40deg)}}.verdict,.calc{background-image:repeating-linear-gradient(90deg,#78551e05 0 1px,#0000 1px 5px),linear-gradient(160deg,#ffffff59,#0000000a);background-color:#e9d4a7!important}.env-top{justify-content:space-between;align-items:flex-start;gap:16px;margin:-8px 0 14px;display:flex}.env-pc{font-family:var(--font-taxman), "Courier New", Courier, monospace;letter-spacing:.14em;color:#4a3515;border:1.5px solid #4a3515;padding:5px 9px 4px;font-size:13px;font-weight:700}.env-mark{flex:none;width:150px;height:64px}.verdict-taxman,.calc-taxman{background:#fdfcf8;border-radius:10px;padding:16px 18px 0;overflow:hidden;box-shadow:inset 0 0 0 2px #0000001a,inset 0 6px 14px #0000000f}.verdict-taxman .bubble,.calc-taxman .bubble{margin-bottom:6px}:focus-visible{outline-offset:2px;outline:3px solid #6b4fd8}.search:focus-within,.calc-field:focus-within{box-shadow:0 6px 0 var(--ink), 0 0 0 4px #6b4fd8}.search input:focus-visible,.calc-field input:focus-visible{outline:none}.skip{z-index:100;background:var(--ink);color:#fff;border-radius:999px;padding:10px 16px;font-weight:700;position:absolute;top:-60px;left:16px}.skip:focus{top:12px}.top-nav a:not(.top-cta){padding:6px 2px}.ref a{padding:4px 0;display:inline-block}[data-focus]:focus{outline:none}.sr-only{clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.about h2{margin:0 0 8px;font-size:20px}.examples{color:var(--muted);flex-wrap:wrap;justify-content:center;align-items:center;gap:8px;margin-top:26px;font-size:14px;display:flex}.examples button{border:1px solid var(--line);background:#ffffffb3;border-radius:999px;padding:6px 12px;font-size:14px}.examples button:hover{border-color:var(--ink)}.quote-prompt{border:2px solid var(--ink);background:#ffffffb3;border-radius:20px;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;margin-top:24px;padding:18px 22px;display:flex}.quote-prompt p{max-width:520px;margin:0;line-height:1.45}.quote-prompt .qp-title{margin-bottom:2px;font-size:20px;font-weight:900}.calc-invite{text-align:center;margin:22px 0 0;font-size:16px}.calc-invite a{font-weight:800}.opt{color:var(--muted);font-weight:500}.prose h2{margin:28px 0 8px;font-size:22px}.prose p,.prose li{font-size:17px;line-height:1.55}.wordmark .by{align-items:center;gap:5px;display:flex}.wordmark .by img{width:auto;height:17px;display:block}.footer-logo{width:auto;height:24px;display:block}.tf-logo{width:auto;height:34px;margin:4px 0 18px;display:block}.bubble{font-family:var(--font-taxman), "Courier New", Courier, monospace;letter-spacing:-.02em;font-size:15px;font-weight:700}.taxman text{font-family:var(--font-taxman), "Courier New", Courier, monospace}h1,h2,h3,.big,.kicker,.bubble,.item-h1,.tf-h1{text-wrap:balance}p,li,dd,.why,.lede,.fine,.calc-card-sub{text-wrap:pretty}.taxman{max-width:100%;height:auto;overflow:visible}.taxman-grumpy{animation:.5s .2s 3 shake}.taxman-happy{animation:.7s .1s 3 bounce}.taxman-suspicious{animation:2.4s ease-in-out infinite lean}.steam path{animation:1s ease-out infinite steam}.steam path:last-child{animation-delay:.5s}@keyframes pop{0%{opacity:0;transform:scale(.96)translateY(10px)}}@keyframes shake{0%,to{transform:translate(0)rotate(0)}25%{transform:translate(-6px)rotate(-3deg)}75%{transform:translate(6px)rotate(3deg)}}@keyframes bounce{0%,to{transform:translateY(0)}40%{transform:translateY(-16px)rotate(-2deg)}}@keyframes lean{0%,to{transform:rotate(0)}50%{transform:rotate(-4deg)}}@keyframes steam{0%{opacity:.9;transform:translateY(0)}to{opacity:0;transform:translateY(-14px)}}.steam path{transform-box:fill-box}@media (prefers-reduced-motion:reduce){*{animation:none!important}}@media (max-width:720px){.verdict-top{text-align:center;grid-template-columns:1fr}.why{margin:0 auto}.about,.item-body{grid-template-columns:1fr}.top-nav{gap:12px;font-size:14px}.top-nav a:first-child:not(.top-back){display:none}.quote{grid-template-columns:1fr}.job-line{grid-template-columns:1fr 36px}.job-line .job-rate,.job-line .job-price{grid-column:1/2}.job-totals{justify-content:space-between}.go{padding:0 18px}}
