/* UK VAT Registration — built on City Solution design tokens */
:root{--blue:#0080C8;--blue-600:#0070B0;--blue-700:#005F95;--blue-200:#B8E0F0;--blue-50:#EAF5FB;--ink:#303030;--ink-700:#1F1F1F;--ink-500:#585858;--ink-400:#8A8A8A;--line:#D9D9D9;--line-soft:#ECECEC;--subtle:#F6F6F6;--cream:#FAF8F5;
--font:"Nunito Sans",system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;--display:"Manrope","Nunito Sans",system-ui,sans-serif;
--r-sm:6px;--r-md:10px;--r-lg:14px;--r-xl:20px;--sh-sm:0 2px 6px rgba(48,48,48,.06),0 1px 2px rgba(48,48,48,.04);--sh-md:0 6px 18px rgba(48,48,48,.08),0 2px 4px rgba(48,48,48,.04);--sh-lg:0 18px 40px rgba(48,48,48,.12),0 4px 8px rgba(48,48,48,.05);--ease:cubic-bezier(.2,.7,.2,1)}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:88px}
body{margin:0;font-family:var(--font);font-size:17px;line-height:1.65;color:var(--ink);background:#fff}
img{max-width:100%;height:auto}
h1,h2,h3,h4{font-family:var(--display);color:var(--ink-700);letter-spacing:-.02em;line-height:1.15;margin:0 0 12px;text-wrap:balance}
h1{font-weight:800}h2{font-weight:700;font-size:clamp(26px,3vw,34px)}h3{font-weight:700;font-size:20px;line-height:1.3}
p{margin:0 0 16px;text-wrap:pretty}
a{color:var(--blue-700);text-decoration:underline;text-decoration-color:var(--blue-200);text-underline-offset:3px;text-decoration-thickness:1.5px}
a:hover{color:var(--ink-700);text-decoration-color:currentColor}
:focus-visible{outline:2px solid var(--blue);outline-offset:2px;border-radius:4px}
.i{display:inline-block;vertical-align:-3px;flex:none}
.wrap{max-width:1200px;margin:0 auto;padding:0 24px}
.skip{position:absolute;left:-9999px;top:8px;background:#fff;padding:8px 16px;z-index:100}.skip:focus{left:8px}
.eyebrow{font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue-700);margin:0 0 8px}
.muted{color:var(--ink-500)}
.todo{background:#FBF1DE;color:#7A4E00;border:1px dashed #C8810B;border-radius:4px;padding:0 6px;font-weight:700;font-size:.9em;white-space:nowrap}

/* Header */
.hdr{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.88);-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px);border-bottom:1px solid var(--line-soft)}
.hdr-in{display:flex;align-items:center;gap:16px;height:68px}
.brand{display:flex;align-items:center;gap:10px;color:var(--ink);text-decoration:none;margin-right:auto}
.brand:hover{color:var(--ink)}
.brand img{width:36px;height:36px}
.brand-name{display:block;font-family:var(--display);font-weight:800;font-size:17px;letter-spacing:-.01em;line-height:1.1;color:var(--ink-700)}
.brand-name b{color:var(--blue);font-weight:800}
.brand-by{display:block;font-size:12px;color:var(--ink-500);font-weight:600;line-height:1.3}
.nav{display:flex;align-items:center;gap:2px}
.nav>a,.dd>summary{display:block;padding:8px 12px;border-radius:var(--r-md);color:var(--ink);font-weight:600;font-size:15px;text-decoration:none;cursor:pointer;list-style:none}
.dd>summary::-webkit-details-marker,.mnav>summary::-webkit-details-marker,.faq summary::-webkit-details-marker,.email-res summary::-webkit-details-marker{display:none}
.nav>a:hover,.dd>summary:hover,.dd[open]>summary{background:var(--subtle);color:var(--ink-700)}
.nav>a[aria-current]{color:var(--blue-700)}
.dd{position:relative}
.dd>summary{display:flex;align-items:center;gap:4px}
.dd-panel{position:absolute;top:calc(100% + 10px);left:-12px;width:580px;background:#fff;border:1px solid var(--line-soft);border-radius:var(--r-lg);box-shadow:var(--sh-lg);padding:20px 24px;display:grid;grid-template-columns:1fr 1fr;gap:4px 32px}
.dd-h{font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--ink-500);margin:0 0 6px}
.dd-panel ul,.mnav ul{list-style:none;margin:0 0 12px;padding:0}
.dd-panel a,.mnav-panel a{display:block;padding:6px 0;color:var(--ink);font-weight:600;font-size:15px;text-decoration:none}
.dd-panel a:hover,.mnav-panel a:hover{color:var(--blue-700)}
.mnav{display:none;position:relative}
.mnav>summary{list-style:none;cursor:pointer;min-height:44px;display:flex;align-items:center;gap:6px;padding:0 12px;border:1px solid var(--line);border-radius:var(--r-md);font-weight:700;font-size:15px}
.mnav-panel{position:fixed;left:0;right:0;top:68px;max-height:calc(100vh - 68px);overflow:auto;background:#fff;border-bottom:1px solid var(--line);box-shadow:var(--sh-lg);padding:20px 24px 28px}
@media (max-width:920px){.nav{display:none}.mnav{display:block}.hdr .btn-cta{display:none}}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:12px 22px;border-radius:var(--r-md);font-family:var(--font);font-weight:700;font-size:16px;line-height:1.2;text-decoration:none;border:1px solid transparent;cursor:pointer;transition:background .15s var(--ease),border-color .15s var(--ease),box-shadow .15s var(--ease)}
.btn-primary{background:var(--blue-600);color:#fff}
.btn-primary:hover{background:var(--blue-700);color:#fff}
.btn-primary:active{box-shadow:0 1px 2px rgba(48,48,48,.06);transform:translateY(1px)}
.btn-ghost{background:#fff;color:var(--ink-700);border-color:var(--line)}
.btn-ghost:hover{border-color:var(--ink-400);color:var(--ink-700)}
.btn-inverse{background:#fff;color:var(--blue-700)}
.btn-inverse:hover{background:var(--blue-50);color:var(--blue-700)}
.btn-outline-inv{background:transparent;color:#fff;border-color:rgba(255,255,255,.4)}
.btn-outline-inv:hover{border-color:#fff;color:#fff}
.btn-sm{min-height:40px;padding:8px 16px;font-size:15px}
.cta-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}

/* Home */
.hero{padding:56px 0 72px;border-bottom:1px solid var(--line-soft)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:56px;align-items:start}
.hero h1{font-size:clamp(38px,5.2vw,62px);line-height:1.04;letter-spacing:-.03em;margin:8px 0 20px}
.answer{font-size:clamp(18px,2vw,20px);line-height:1.6;color:var(--ink-700);max-width:60ch}
.trust-inline{display:flex;flex-wrap:wrap;gap:8px 20px;list-style:none;margin:28px 0 0;padding:0;font-size:14px;color:var(--ink-500);font-weight:600}
.trust-inline li{display:flex;align-items:center;gap:6px}
.trust-inline .i{color:var(--blue)}
.ck-card{background:var(--blue-50);border-radius:var(--r-xl);padding:32px}
.ck-card h2{font-size:26px;margin-bottom:6px}
.ck-q{font-family:var(--display);font-weight:700;font-size:18px;color:var(--ink-700);margin:20px 0 12px}
.ck-help{font-size:14px;color:var(--ink-500);margin:14px 0 0}
.sec{padding:80px 0}
.sec-alt{background:var(--subtle)}
.sec-head{max-width:720px;margin-bottom:40px}
.sec-head p{font-size:18px;color:var(--ink-500)}
.grid2{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}
.card{background:#fff;border:1px solid var(--line-soft);border-radius:var(--r-xl);padding:32px;box-shadow:var(--sh-sm)}
.card h3{font-size:24px}
.ticks{list-style:none;margin:16px 0 24px;padding:0}
.ticks li{display:flex;gap:10px;margin:0 0 10px}
.ticks .i{color:var(--blue);margin-top:4px}
.steps4{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px;counter-reset:s;list-style:none;margin:0;padding:0}
.steps4 li{counter-increment:s}
.steps4 li::before{content:counter(s);display:flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:50%;background:var(--blue-50);color:var(--blue-700);font-family:var(--display);font-weight:800;margin-bottom:16px}
.steps4 h3{font-size:19px;margin-bottom:6px}
.steps4 p{font-size:16px;color:var(--ink-500);margin:0}
.glist{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:16px}
.gcard{display:flex;flex-direction:column;gap:4px;padding:22px 24px;border:1px solid var(--line-soft);border-radius:var(--r-lg);background:#fff;color:var(--ink);text-decoration:none;transition:box-shadow .15s var(--ease),transform .15s var(--ease)}
.gcard:hover{box-shadow:var(--sh-md);transform:translateY(-2px);color:var(--ink)}
.gcard strong{font-family:var(--display);font-size:18px;color:var(--ink-700);line-height:1.3}
.gcard span{font-size:15px;color:var(--ink-500)}
.trust{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:1px;background:var(--line-soft);border:1px solid var(--line-soft);border-radius:var(--r-lg);overflow:hidden;margin:32px 0 0;padding:0;list-style:none}
.trust li{background:#fff;padding:20px 22px;font-size:15px;color:var(--ink-500)}
.trust strong{display:block;font-family:var(--display);font-size:17px;color:var(--ink-700)}
.split{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:56px;align-items:start}
@media (max-width:960px){.hero-grid,.split{grid-template-columns:1fr;gap:40px}.steps4{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:640px){.grid2,.steps4{grid-template-columns:1fr}.sec{padding:56px 0}.card,.ck-card{padding:24px}}

/* Key facts */
.keyfacts{background:var(--blue-50);border-radius:var(--r-lg);padding:20px 24px;margin:28px 0 8px}
.kf-h{font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue-700);margin:0 0 12px}
.kf{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:16px 24px;margin:0}
.kf div{display:flex;flex-direction:column-reverse;justify-content:flex-end;gap:2px}
.kf dt{font-size:14px;color:var(--ink-500);font-weight:600;line-height:1.35}
.kf dd{margin:0;font-family:var(--display);font-weight:800;font-size:24px;color:var(--ink-700);letter-spacing:-.02em;line-height:1.2}

/* Guide layout */
.crumbs ol{display:flex;flex-wrap:wrap;gap:6px;list-style:none;margin:0;padding:24px 0 0;font-size:14px;color:var(--ink-500)}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--ink-400)}
.crumbs a{color:var(--ink-500)}
.guide-grid{display:grid;grid-template-columns:minmax(0,1fr) 250px;gap:72px;padding:20px 0 80px}
.guide h1{font-size:clamp(34px,4.4vw,50px);line-height:1.07;letter-spacing:-.025em;margin:4px 0 18px}
.byline{display:flex;flex-wrap:wrap;align-items:center;gap:6px 14px;font-size:15px;color:var(--ink-500);margin:0 0 24px}
.avatar{display:inline-flex;align-items:center;justify-content:center;width:32px;height:32px;border-radius:50%;background:var(--blue-50);color:var(--blue-700);font-family:var(--display);font-weight:800;font-size:13px}
.prose{max-width:720px}
.prose h2{font-size:clamp(24px,2.6vw,30px);margin:56px 0 12px;scroll-margin-top:96px}
.prose h3{margin:28px 0 8px}
.prose p,.prose li{max-width:68ch}
.prose ul,.prose ol{padding-left:22px;margin:0 0 16px}
.prose li+li{margin-top:6px}
.tbl{overflow-x:auto;margin:20px 0 24px;border:1px solid var(--line-soft);border-radius:var(--r-lg)}
table{width:100%;border-collapse:collapse;font-size:16px;line-height:1.5}
th,td{text-align:left;padding:12px 16px;border-bottom:1px solid var(--line-soft);vertical-align:top}
thead th{background:var(--subtle);font-weight:700;color:var(--ink-700)}
tbody th{font-weight:700;color:var(--ink-700)}
tbody tr:last-child>*{border-bottom:0}
ol.steps{list-style:none;counter-reset:s;padding:0;margin:20px 0}
ol.steps>li{counter-increment:s;position:relative;padding-left:52px;margin:0 0 20px}
ol.steps>li::before{content:counter(s);position:absolute;left:0;top:-2px;width:34px;height:34px;border-radius:50%;background:var(--blue-50);color:var(--blue-700);font-family:var(--display);font-weight:800;display:flex;align-items:center;justify-content:center;font-size:15px}
ol.steps strong{color:var(--ink-700)}
.callout{background:var(--subtle);border-radius:var(--r-lg);padding:20px 24px;margin:24px 0}
.callout p:last-child{margin:0}
.callout-h{font-family:var(--display);font-weight:700;color:var(--ink-700);margin:0 0 6px}
.case{background:var(--cream);border:1px solid var(--line-soft)}
.cta-panel{background:var(--ink);color:#ECECEC;border-radius:var(--r-xl);padding:40px;margin:56px 0}
.cta-panel h2{color:#fff;margin:0 0 10px;font-size:clamp(24px,2.6vw,30px)}
.cta-panel p{color:#ECECEC;max-width:60ch}
.cta-panel .cta-row{margin-top:8px}
.disclaimer{font-size:14px;color:var(--ink-500);border-top:1px solid var(--line-soft);padding-top:20px;margin-top:40px}
.sources{font-size:15px}
.prose .related,.related{list-style:none;padding:0;margin:12px 0 0;display:grid;gap:8px}
.related a{font-weight:700}
.toc{position:sticky;top:96px;align-self:start;font-size:14px;padding-top:88px}
.toc-h{font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--ink-500);margin:0 0 10px}
.toc ol{list-style:none;margin:0 0 28px;padding:0}
.toc a{display:block;padding:6px 0 6px 14px;border-left:2px solid var(--line-soft);color:var(--ink-500);text-decoration:none;line-height:1.4}
.toc a:hover{color:var(--ink-700);border-left-color:var(--blue)}
.toc-cta{background:var(--blue-50);border-radius:var(--r-lg);padding:18px}
.toc-cta p{font-size:14px;margin:0 0 12px;color:var(--ink)}
.toc-cta strong{display:block;font-family:var(--display);font-size:16px;color:var(--ink-700);margin-bottom:4px}
@media (max-width:1060px){.guide-grid{grid-template-columns:1fr;gap:0}.toc{display:none}}
@media (max-width:640px){.cta-panel{padding:28px 24px}}

/* FAQ */
.faq{border-top:1px solid var(--line);margin-top:16px;max-width:800px}
.faq details{border-bottom:1px solid var(--line)}
.faq summary{display:flex;justify-content:space-between;align-items:flex-start;gap:16px;padding:20px 0;cursor:pointer;list-style:none}
.faq summary h3{font-size:18px;margin:0;line-height:1.4}
.faq summary .i{margin-top:4px;transition:transform .22s var(--ease);color:var(--ink-500)}
.faq details[open] summary .i{transform:rotate(180deg)}
.faq-a{padding:0 0 20px;max-width:68ch}
.faq-a p:last-child{margin:0}

/* Checker tool */
.tool{background:#fff;border:1px solid var(--line);border-radius:var(--r-xl);box-shadow:var(--sh-md);padding:32px;margin:28px 0 8px;scroll-margin-top:88px}
.tool-prog{font-size:13px;font-weight:700;color:var(--ink-500);letter-spacing:.08em;text-transform:uppercase;margin:0}
.tool-bar{height:4px;background:var(--line-soft);border-radius:999px;margin:10px 0 24px;overflow:hidden}
.tool-bar span{display:block;height:100%;background:var(--blue);transition:width .32s var(--ease)}
.tool h2{font-size:24px;margin:0 0 8px}
.tool h2:focus{outline:none}
.tool-help{font-size:15px;color:var(--ink-500);margin:0 0 20px;max-width:62ch}
.tool-opts{display:grid;gap:10px}
.opt{display:flex;justify-content:space-between;align-items:center;gap:12px;width:100%;min-height:52px;padding:14px 18px;background:#fff;border:1px solid var(--line);border-radius:var(--r-md);font:inherit;font-size:16px;font-weight:700;color:var(--ink-700);text-align:left;cursor:pointer;text-decoration:none;transition:border-color .15s var(--ease),box-shadow .15s var(--ease)}
.opt:hover{border-color:var(--blue);box-shadow:var(--sh-md);color:var(--ink-700)}
.opt .i{color:var(--blue-700)}
.tool-foot{display:flex;justify-content:space-between;gap:16px;margin-top:20px;min-height:24px}
.linkbtn{background:none;border:0;color:var(--blue-700);font:inherit;font-size:15px;font-weight:700;cursor:pointer;padding:8px 0;display:inline-flex;align-items:center;gap:6px}
.linkbtn:hover{color:var(--ink-700)}
.res-tag{display:inline-block;font-size:13px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;padding:4px 10px;border-radius:999px;margin:0 0 12px;background:var(--blue-50);color:var(--blue-700)}
.res-tag.must{background:var(--ink);color:#fff}
.res-lede{font-size:18px;color:var(--ink-700)}
.res-dl{margin:20px 0;border-top:1px solid var(--line-soft)}
.res-dl div{display:grid;grid-template-columns:140px minmax(0,1fr);gap:16px;padding:14px 0;border-bottom:1px solid var(--line-soft)}
.res-dl dt{font-weight:700;color:var(--ink-700);font-size:15px}
.res-dl dd{margin:0;font-size:16px}
@media (max-width:560px){.res-dl div{grid-template-columns:1fr;gap:2px}.tool{padding:24px 20px}}
.email-res{margin-top:20px;border-top:1px solid var(--line-soft);padding-top:16px}
.email-res summary{cursor:pointer;font-weight:700;color:var(--blue-700);list-style:none;font-size:15px}
.inline-form{display:flex;flex-wrap:wrap;gap:10px;margin-top:12px}
.inline-form input{flex:1 1 220px}
.small{font-size:13px;color:var(--ink-500)}

/* Forms */
.field{margin:0 0 16px}
.field label{display:block;font-weight:700;font-size:15px;margin:0 0 6px;color:var(--ink-700)}
.field .hint{font-size:14px;color:var(--ink-500);margin:4px 0 0}
input,select,textarea{width:100%;min-height:48px;padding:12px 14px;border:1px solid var(--line);border-radius:var(--r-md);font:inherit;font-size:16px;color:var(--ink);background:#fff}
textarea{min-height:120px;resize:vertical}
input:focus,select:focus,textarea:focus{outline:none;border-color:var(--blue);box-shadow:0 0 0 3px rgba(0,128,200,.25)}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 16px}
@media (max-width:560px){.form-grid{grid-template-columns:1fr}}
.hp{position:absolute;left:-9999px}

/* People */
.person{display:grid;grid-template-columns:160px minmax(0,1fr);gap:28px;align-items:start;margin:24px 0}
.person img{width:160px;height:160px;border-radius:var(--r-xl);object-fit:cover;background:var(--blue-50)}
@media (max-width:560px){.person{grid-template-columns:1fr}}
.log{list-style:none;padding:0;margin:24px 0}
.log li{display:grid;grid-template-columns:170px minmax(0,1fr);gap:24px;padding:20px 0;border-top:1px solid var(--line-soft)}
.log time{font-weight:700;color:var(--ink-700)}
@media (max-width:560px){.log li{grid-template-columns:1fr;gap:4px}}

/* Footer */
.ftr{background:var(--ink);color:#D9D9D9;padding:64px 0 32px;font-size:15px}
.ftr-grid{display:grid;grid-template-columns:1.5fr repeat(3,minmax(0,1fr));gap:40px}
.ftr h2{font-family:var(--font);font-size:13px;letter-spacing:.12em;text-transform:uppercase;color:#fff;font-weight:700;margin:0 0 14px}
.ftr a{color:#fff;text-decoration-color:rgba(255,255,255,.35)}
.ftr a:hover{color:#fff;text-decoration-color:#fff}
.ftr .btn-inverse,.ftr .btn-inverse:hover{color:var(--blue-700)}
.ftr ul{list-style:none;padding:0;margin:0}
.ftr li{margin:0 0 8px}
.ftr-brand p{max-width:36ch;color:#D9D9D9}
.ftr-brand img{height:44px;width:auto;margin:0 0 16px}
.ftr-legal{border-top:1px solid #585858;margin-top:48px;padding-top:24px;font-size:13px;color:#B5B5B5;line-height:1.8}
.ftr-legal p{margin:0 0 8px}
@media (max-width:900px){.ftr-grid{grid-template-columns:1fr 1fr}.ftr-brand{grid-column:1/-1}}

/* ===== Refresh: visual rhythm ===== */
.hero{padding-bottom:56px}
.glance{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px;margin:56px 0 0;padding-top:32px;border-top:1px solid var(--line-soft)}
.glance div{display:flex;flex-direction:column-reverse;justify-content:flex-end;gap:4px}
.glance dd{margin:0;font-family:var(--display);font-weight:800;font-size:clamp(28px,3.4vw,40px);color:var(--blue-700);letter-spacing:-.03em;line-height:1.1}
.glance dt{color:var(--ink-500);font-weight:600;font-size:15px;line-height:1.4}
@media (max-width:760px){.glance{grid-template-columns:repeat(2,minmax(0,1fr))}}
.gicon{display:flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:12px;background:var(--blue-50);color:var(--blue-700);margin-bottom:10px;flex:none}
.gicon-lg{width:52px;height:52px;border-radius:14px;margin-bottom:16px}
.gicon-lg .i{width:26px;height:26px}
.card .gicon{margin-bottom:16px}
.g-hero{background:var(--blue-50);padding:0 0 44px;border-bottom:1px solid var(--blue-200)}
.g-hero .crumbs ol{padding-top:20px}
.g-hero-in{max-width:880px;padding-top:28px}
.chip{display:inline-flex;align-items:center;gap:8px;background:#fff;color:var(--blue-700);border-radius:999px;padding:6px 14px 6px 10px;font-size:13px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;box-shadow:var(--sh-sm);margin:0}
.chip .i{width:18px;height:18px;color:var(--blue)}
.g-hero h1{font-size:clamp(34px,4.6vw,54px);line-height:1.05;letter-spacing:-.03em;margin:18px 0 24px}
.short{background:#fff;border-radius:var(--r-xl);padding:24px 28px;box-shadow:var(--sh-sm)}
.short-h{display:flex;align-items:center;gap:8px;font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue-700);margin:0 0 8px}
.short .answer{margin:0;max-width:none}
.stats{display:grid;grid-template-columns:repeat(auto-fit,minmax(170px,1fr));gap:12px;margin:16px 0 0}
.stats div{background:#fff;border:1px solid var(--blue-200);border-radius:var(--r-lg);padding:16px 18px;display:flex;flex-direction:column-reverse;justify-content:flex-end;gap:4px}
.stats dt{font-size:14px;color:var(--ink-500);font-weight:600;line-height:1.35}
.stats dd{margin:0;font-family:var(--display);font-weight:800;font-size:26px;color:var(--blue-700);letter-spacing:-.02em;line-height:1.15}
@media (max-width:640px){.short{padding:20px}.g-hero{padding-bottom:32px}}
.guide-grid{padding:8px 0 80px}
.toc{padding-top:48px}
.prose>h2{margin-top:56px;padding-top:48px;border-top:1px solid var(--line-soft)}
.prose>h2:first-child{border-top:0;padding-top:0;margin-top:48px}
.prose>.tool:first-child{margin-top:40px}
thead th{background:var(--blue-50);color:var(--ink-700)}
tbody tr:nth-child(even)>*{background:#FAFAFA}
ol.steps>li{padding-bottom:4px}
ol.steps>li::before{background:var(--blue-600);color:#fff;z-index:1}
ol.steps>li:not(:last-child)::after{content:"";position:absolute;left:16px;top:34px;bottom:-22px;width:2px;background:var(--blue-200)}
.callout{background:var(--blue-50)}
.callout.case{background:var(--cream)}
.callout-h{display:flex;align-items:center;gap:8px}
.callout-h .i{color:var(--blue-700)}
.scen-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:24px 0 8px}
.scen{background:#fff;border:1px solid var(--line-soft);border-radius:var(--r-lg);padding:22px;box-shadow:var(--sh-sm)}
.scen-ic{display:flex;align-items:center;justify-content:center;width:36px;height:36px;border-radius:10px;background:var(--blue-50);color:var(--blue-700)}
.scen h3{font-size:17px;line-height:1.4;margin:14px 0 8px}
.scen p{font-size:16px;margin:0;color:var(--ink)}
@media (max-width:700px){.scen-grid{grid-template-columns:1fr}}
.faq{border-top:0;display:grid;gap:10px}
.faq details{border:1px solid var(--line-soft);border-radius:var(--r-lg);padding:0 20px;background:#fff;transition:box-shadow .15s var(--ease)}
.faq details[open]{box-shadow:var(--sh-sm);border-color:var(--blue-200)}
.faq summary{padding:18px 0}
.faq-a{padding-bottom:18px}
.rel-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:20px}
.rel-grid .gcard{padding:18px 20px}
.rel-grid .gcard strong{font-size:16px}
@media (max-width:640px){.rel-grid{grid-template-columns:1fr}}
.refs{background:var(--subtle);border-radius:var(--r-lg);padding:24px 28px;margin-top:56px}
.refs h2{font-size:18px;margin:0 0 10px;border:0;padding:0}
.refs .sources{margin:0;padding-left:20px}
.refs .disclaimer{border:0;padding:0;margin:16px 0 0}
.cta-panel{position:relative;overflow:hidden}
.signpost{display:flex;align-items:center;gap:12px;margin:12px 0 0;padding:12px 18px;background:rgba(255,255,255,.6);border:1px dashed var(--blue-200);border-radius:var(--r-lg);font-size:15px;color:var(--ink)}
.signpost .i{width:20px;height:20px;color:var(--blue-700);flex:none}

/* ===== Diagrams ===== */
.fig{background:#fff;border:1px solid var(--line-soft);border-radius:var(--r-xl);padding:24px;margin:28px 0;box-shadow:var(--sh-sm)}
.fig-h{font-family:var(--display);font-weight:700;color:var(--ink-700);font-size:17px;margin:0 0 20px}
.fig figcaption{font-size:13px;color:var(--ink-500);margin-top:18px;padding-top:14px;border-top:1px solid var(--line-soft)}
.fl-key{list-style:none;display:flex;flex-wrap:wrap;gap:8px 18px;margin:16px 0 0;padding:0;font-size:13px;color:var(--ink-500);font-weight:600}
.prose .fl-key li,.prose .et-chips li,.prose .tl li,.prose .dates li{margin:0;max-width:none}
.fl-key li{display:flex;align-items:center;gap:6px}
.k{display:inline-block;width:12px;height:12px;border-radius:3px}
.k.mkt{background:var(--blue-50);border:1px solid var(--blue-200)}.k.you{background:#fff;border:2px solid var(--blue-600)}.k.bor{background:var(--cream);border:1px solid var(--line)}
.k.on{background:var(--blue-200)}.k.hm{background:var(--blue-600)}
/* rolling chart */
.chart{position:relative;display:flex;align-items:flex-end;gap:8px;height:220px;border-bottom:2px solid var(--line);margin-top:28px}
.bcol{flex:1;height:100%;display:flex;align-items:flex-end}
.bar{position:relative;width:100%;height:var(--h);background:var(--blue-200);border-radius:6px 6px 0 0;transition:height .6s var(--ease) var(--d,0ms)}
.bar span{position:absolute;top:-20px;left:50%;transform:translateX(-50%);font-size:12px;font-weight:700;color:var(--ink-500);white-space:nowrap}
.bar.over{background:var(--blue-600)}.bar.over span{color:var(--blue-700)}
.tline{position:absolute;left:0;right:0;bottom:90%;border-top:2px dashed var(--ink-700);z-index:1;pointer-events:none}
.tline span{position:absolute;left:0;top:-26px;font-size:12px;font-weight:700;color:var(--ink-700);background:#fff;padding:2px 6px 2px 0}
.months{display:flex;gap:8px;margin-top:6px}.months span{flex:1;text-align:center;font-size:12px;color:var(--ink-500);font-weight:600}
.dates{list-style:none;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:20px 0 0;padding:0}
.dates li{background:var(--blue-50);border-radius:12px;padding:12px 14px;font-size:14px;color:var(--ink)}
.dates li:last-child{background:var(--blue-600);color:#fff}.dates li:last-child strong{color:#fff}
.dates strong{display:block;font-family:var(--display);font-size:16px;color:var(--ink-700)}
@media (max-width:520px){.bar:not(.over) span{display:none}.dates{grid-template-columns:1fr}}
/* timeline */
.prose ol.tl{list-style:none;padding:0;margin:8px 0 0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px;position:relative}
.tl::before{content:"";position:absolute;top:9px;left:10px;right:10px;height:2px;background:var(--blue-200)}
.tl li{position:relative;padding-top:32px}
.tl-dot{position:absolute;top:0;left:0;width:20px;height:20px;border-radius:50%;background:#fff;border:4px solid var(--blue-600);box-sizing:border-box}
.tl li:first-child .tl-dot{background:var(--blue-600)}
.tl strong{display:block;font-family:var(--display);color:var(--ink-700);font-size:16px;margin-bottom:4px}
.tl-t{display:block;font-size:14px;color:var(--ink-500);line-height:1.45}
@media (max-width:700px){.prose ol.tl{grid-template-columns:1fr;gap:18px}.tl::before{top:10px;bottom:10px;left:9px;right:auto;width:2px;height:auto}.tl li{padding:0 0 0 34px}}
/* penalty steps */
.pen{display:flex;gap:6px;height:240px}
.pen-s{flex:var(--w);display:flex;flex-direction:column}
.pen-area{flex:1;display:flex;align-items:flex-end;border-bottom:2px solid var(--line)}
.pen-b{width:100%;height:var(--h);background:var(--blue-200);border-radius:8px 8px 0 0;display:flex;justify-content:center;padding-top:12px;transition:height .6s var(--ease) var(--d,0ms)}
.pen-b strong{font-family:var(--display);font-size:clamp(20px,3vw,28px);font-weight:800;color:var(--ink-700)}
.pen-b.p2{background:#2E9CD8}.pen-b.p3{background:var(--blue-700)}.pen-b.p3 strong{color:#fff}
.pen-s>span{font-size:13px;color:var(--ink-500);font-weight:600;text-align:center;padding-top:8px;min-height:44px;line-height:1.3}
/* flowchart */
.fl-q{position:relative;background:var(--ink);color:#fff;border-radius:12px;padding:14px 18px;font-weight:700;text-align:center;max-width:420px;margin:0 auto}
.fl-q::after{content:"";position:absolute;left:50%;bottom:-16px;height:14px;border-left:2px solid var(--blue-200)}
.fl-cols{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:32px;position:relative}
.fl-cols::before{content:"";position:absolute;top:-16px;left:25%;right:25%;height:16px;border:2px solid var(--blue-200);border-bottom:0;border-radius:10px 10px 0 0}
.fl-col{background:var(--subtle);border-radius:14px;padding:16px;display:flex;flex-direction:column;gap:10px}
.fl-a{font-family:var(--display);font-weight:800;color:var(--ink-700);font-size:17px}
.fl-q2{font-weight:700;font-size:15px}
.fl-outs{display:grid;gap:8px}
.fl-o{border-radius:10px;padding:10px 12px;font-size:15px;background:#fff;border:1px solid var(--line-soft);font-weight:600;color:var(--ink-700);line-height:1.4}
.fl-o em{display:block;font-style:normal;font-size:12px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-500);margin-bottom:2px}
.fl-o.mkt{background:var(--blue-50);border-color:var(--blue-200)}.fl-o.you{border:2px solid var(--blue-600)}.fl-o.bor{background:var(--cream);border-color:var(--line)}
@media (max-width:640px){.fl-cols{grid-template-columns:1fr}.fl-cols::before{left:50%;right:auto;width:0;border-width:0 0 0 2px;border-radius:0}}
/* how-long bars */
.hl-row{margin:0 0 16px}
.hl-l{font-weight:700;font-size:15px;color:var(--ink-700);margin:0 0 6px}
.hl-bar{display:flex;height:40px;border-radius:10px;overflow:hidden;background:var(--subtle)}
.hl-bar span{display:flex;align-items:center;padding:0 10px;font-size:13px;font-weight:700;white-space:nowrap;overflow:hidden;width:var(--w);transition:width .7s var(--ease)}
.hl-on{background:var(--blue-200);color:var(--ink-700)}.hl-hm{background:var(--blue-600);color:#fff}
.hl-axis{display:flex;justify-content:space-between;font-size:12px;color:var(--ink-500);font-weight:600;border-top:1px solid var(--line);padding-top:6px}
/* establishment */
.et{display:grid;grid-template-columns:1fr auto 1fr;gap:12px;align-items:center}
.et-t{background:var(--blue-50);border-radius:14px;padding:18px;height:100%}
.et-n{font-size:12px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--blue-700)}
.et-t strong{display:block;font-family:var(--display);font-size:19px;color:var(--ink-700);margin:4px 0 6px}
.et-t p{font-size:15px;margin:0}
.et-or{font-family:var(--display);font-weight:800;background:var(--ink);color:#fff;border-radius:999px;padding:6px 12px;font-size:13px;text-transform:uppercase;justify-self:center}
.et-res{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:14px}
.et-r{display:flex;gap:10px;align-items:flex-start;border-radius:12px;padding:14px;font-size:15px}
.et-r strong{display:block;color:var(--ink-700)}
.et-r .i{margin-top:3px;flex:none}
.et-r.yes{border:2px solid var(--blue-600)}.et-r.yes .i{color:var(--blue-700)}
.et-r.no{background:var(--subtle)}.et-r.no .i{color:var(--ink-500)}
.et-nh{font-size:13px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-500);margin:20px 0 8px}
.prose ul.et-chips{list-style:none;display:flex;flex-wrap:wrap;gap:8px;margin:0;padding:0}
.et-chips li{display:inline-flex;align-items:center;gap:6px;padding:6px 12px;border-radius:999px;background:var(--subtle);font-size:14px;font-weight:600}
.et-chips .i{color:var(--ink-500)}
@media (max-width:640px){.et,.et-res{grid-template-columns:1fr}}
/* reveal (only when JS + motion allowed) */
.rv-on .rv{opacity:0;transform:translateY(8px);transition:opacity .32s var(--ease),transform .32s var(--ease)}
.rv-on .rv.in{opacity:1;transform:none}
.rv-on .fig-roll:not(.in) .bar,.rv-on .fig-pen:not(.in) .pen-b{height:0}
.rv-on .fig-hl:not(.in) .hl-bar span{width:0}