:root {
  --navy: #062a55;
  --navy-deep: #031f41;
  --blue: #0b5fb3;
  --orange: #f47c00;
  --orange-dark: #a84e00;
  --red: #b42318;
  --red-bg: #fff1f0;
  --ink: #0a274b;
  --muted: #526279;
  --line: #cbd9e7;
  --surface: #f4f8fc;
  --success: #197b3d;
  --success-bg: #eef8f1;
  --warning-bg: #fff4e8;
  --review: #785400;
  --review-bg: #fff8df;
  --white: #fff;
  --shadow: 0 12px 32px rgba(6, 42, 85, .09);
  --radius: 18px;
  --content: 1160px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--white);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 17px;
  line-height: 1.55;
}
img { display: block; max-width: 100%; height: auto; }
a { color: var(--blue); text-underline-offset: .16em; }
a:hover { text-decoration-thickness: 2px; }
button, input { font: inherit; }
button { cursor: pointer; }
.wrap { width: min(calc(100% - 40px), var(--content)); margin-inline: auto; }
.sr-only {
  position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0;
}
.skip-link {
  position: fixed; top: 8px; left: 8px; z-index: 100; padding: 10px 14px;
  color: var(--white); background: var(--navy); transform: translateY(-150%);
}
.skip-link:focus { transform: none; }

.service-bar { background: var(--navy-deep); color: var(--white); font-size: .78rem; }
.service-bar .wrap { display: flex; justify-content: space-between; gap: 20px; padding-block: 7px; }
.site-header { position: sticky; top: 0; z-index: 20; background: rgba(255,255,255,.97); border-bottom: 1px solid #e2e9f0; }
.header-inner { min-height: 78px; display: flex; align-items: center; justify-content: space-between; gap: 32px; }
.brand { display: flex; align-items: center; gap: 12px; color: var(--ink); text-decoration: none; }
.brand img { width: 48px; height: 48px; object-fit: contain; }
.brand strong { display: block; font-size: 1.18rem; line-height: 1.15; }
.brand small { display: block; margin-top: 3px; color: var(--muted); font-size: .72rem; }
.primary-nav { display: flex; align-items: center; gap: 24px; }
.primary-nav a { color: var(--ink); font-size: .9rem; font-weight: 700; text-decoration: none; }
.primary-nav a[aria-current="page"] { color: var(--orange-dark); }
.menu-button { display: none; padding: 8px; border: 0; background: transparent; color: var(--navy); font-weight: 800; }

.eyebrow { margin: 0 0 12px; color: var(--blue); font-size: .82rem; font-weight: 850; letter-spacing: .15em; text-transform: uppercase; }
h1, h2, h3 { color: var(--ink); line-height: 1.12; }
h1 { margin: 0; font-size: clamp(2.35rem, 6vw, 4.45rem); letter-spacing: -.045em; }
h2 { margin: 0 0 15px; font-size: clamp(1.7rem, 3vw, 2.55rem); letter-spacing: -.025em; }
h3 { margin: 0 0 10px; font-size: 1.28rem; }
.lede { color: var(--muted); font-size: 1.15rem; }
.fine-print { color: var(--muted); font-size: .91rem; }

.hero { display: grid; grid-template-columns: minmax(0, 1.1fr) minmax(340px, .9fr); gap: 58px; align-items: center; padding-block: 72px 54px; }
.hero-copy { max-width: 700px; }
.hero-copy .lede { max-width: 670px; margin: 22px 0 0; }
.hero-art { position: relative; }
.hero-art:before {
  content: ""; position: absolute; inset: 7% 5% 8% 12%; z-index: -1;
  border-radius: 50%; background: #edf3f8;
}
.hero-art img { filter: drop-shadow(0 15px 14px rgba(6,42,85,.12)); }

.choice-section { padding-block: 30px 82px; }
.section-heading { max-width: 720px; margin-bottom: 28px; }
.route-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }
.route-card {
  position: relative; display: flex; flex-direction: column; min-height: 330px; padding: 34px;
  border: 2px solid var(--line); border-radius: var(--radius); background: var(--white); box-shadow: var(--shadow);
}
.route-card:hover { border-color: #98b5d1; transform: translateY(-2px); }
.route-card--income { border-top: 8px solid var(--orange); }
.route-card--vat { border-top: 8px solid var(--blue); }
.icon-circle {
  display: grid; place-items: center; width: 52px; height: 52px; margin-bottom: 22px;
  border: 2px solid #b8cee2; border-radius: 50%; color: var(--navy); background: #edf5fd;
  font-size: 1.22rem; font-weight: 850; line-height: 1;
}
.ui-icon {
  display: inline-grid; place-items: center; flex: 0 0 38px; width: 38px; height: 38px;
  border: 2px solid #b8cee2; border-radius: 50%; color: var(--navy); background: #edf5fd;
  font-size: 1rem; font-weight: 900; line-height: 1;
}
.ui-icon--small { flex-basis: 30px; width: 30px; height: 30px; font-size: .78rem; }
.ui-icon--red { color: var(--red); border-color: #e9aaa5; background: var(--red-bg); }
.ui-icon--green { color: var(--success); border-color: #a9d5b7; background: var(--success-bg); }
.heading-with-icon { display: flex; align-items: center; gap: 12px; }
.heading-with-icon h2, .heading-with-icon h3 { margin: 0; }
.evidence-card .heading-with-icon, .actions-card .heading-with-icon, section > .heading-with-icon { margin-bottom: 17px; }
.resource-heading { display: flex; align-items: center; gap: 12px; margin-bottom: 13px; }
.resource-heading h2 { margin: 0; }
.route-card p { color: var(--muted); }
.route-card ul { margin: 6px 0 26px; padding-left: 22px; }
.route-card .button { margin-top: auto; align-self: flex-start; }
.badge { display: inline-block; padding: 5px 10px; border-radius: 999px; background: #e9f2fb; color: var(--blue); font-size: .72rem; font-weight: 800; text-transform: uppercase; letter-spacing: .08em; }

.button {
  display: inline-flex; align-items: center; justify-content: center; gap: 9px; min-height: 50px;
  padding: 12px 21px; border: 2px solid var(--orange); border-radius: 9px; color: var(--white);
  background: var(--orange); font-weight: 800; text-decoration: none;
}
.button:hover { background: #d96e00; border-color: #d96e00; }
.button--secondary { color: var(--navy); background: var(--white); border-color: var(--blue); }
.button--secondary:hover { color: var(--white); background: var(--blue); }
.button--quiet { color: var(--navy); background: #eef4fa; border-color: #eef4fa; }
.button--quiet:hover { color: var(--navy); background: #dde9f4; border-color: #dde9f4; }

.trust-strip { background: var(--surface); border-block: 1px solid var(--line); }
.trust-strip .wrap { display: grid; grid-template-columns: repeat(3, 1fr); gap: 28px; padding-block: 30px; }
.trust-item { display: grid; grid-template-columns: 35px 1fr; gap: 12px; }
.trust-item span { display: grid; place-items: center; width: 30px; height: 30px; border-radius: 50%; color: var(--white); background: var(--navy); font-weight: 800; }
.trust-item strong { display: block; }
.trust-item p { margin: 3px 0 0; color: var(--muted); font-size: .88rem; }

.page-hero { padding-block: 62px 38px; max-width: 880px; }
.page-hero h1 { font-size: clamp(2.3rem, 5vw, 3.9rem); }
.page-hero .lede { max-width: 760px; }
.journey-panel { margin-bottom: 72px; padding: 38px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--surface); }
.journey-panel h2 { font-size: 1.6rem; }
.journey-steps { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; margin-block: 26px; padding: 0; list-style: none; counter-reset: journey; }
.journey-steps li { position: relative; min-height: 145px; padding: 54px 20px 20px; border-radius: 12px; background: var(--white); box-shadow: 0 5px 16px rgba(6,42,85,.06); }
.journey-steps li:before {
  counter-increment: journey; content: counter(journey); position: absolute; top: 16px; left: 20px;
  display: grid; place-items: center; width: 28px; height: 28px; border-radius: 50%; color: var(--white); background: var(--orange); font-weight: 800;
}
.notice { margin: 24px 0; padding: 18px 20px; border-left: 5px solid var(--blue); background: #edf5fd; }
.notice p { margin: 0; }
.source-links { display: flex; flex-wrap: wrap; gap: 18px; margin-top: 24px; font-size: .9rem; }

.checker-shell { width: min(calc(100% - 40px), 900px); margin: 52px auto 80px; }
.checker-heading { margin-bottom: 26px; }
.checker-heading h1 { margin-bottom: 22px; font-size: clamp(2rem, 4vw, 3rem); }
.progress-label { display: flex; justify-content: space-between; color: var(--muted); font-size: .88rem; font-weight: 700; }
.progress-track { height: 9px; margin-top: 8px; overflow: hidden; border-radius: 999px; background: #dce6ef; }
.progress-bar { display: block; width: 20%; height: 100%; background: var(--orange); transition: width .25s ease; }
.question-card { padding: 34px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--white); box-shadow: var(--shadow); }
.step[hidden] { display: none; }
fieldset { min-width: 0; margin: 0; padding: 0; border: 0; }
legend { width: 100%; margin-bottom: 12px; color: var(--ink); font-size: 1.6rem; line-height: 1.2; font-weight: 850; }
.question-help { margin: 0 0 22px; color: var(--muted); }
.option-list { display: grid; gap: 12px; }
.option {
  display: flex; gap: 12px; align-items: flex-start; padding: 15px 16px; border: 2px solid var(--line);
  border-radius: 10px; background: #fff;
}
.option:hover { border-color: #92afca; }
.option:has(input:checked) { border-color: var(--blue); background: #eef6ff; }
.option input { width: 20px; height: 20px; margin-top: 2px; accent-color: var(--blue); }
.option strong { display: block; }
.option small { display: block; margin-top: 3px; color: var(--muted); }
.field-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }
.income-options { display: grid; gap: 10px; margin: 20px 0; }
.income-options label { display: flex; gap: 10px; align-items: flex-start; font-weight: 700; color: var(--navy); }
.income-options input { width: 1.15rem; height: 1.15rem; margin-top: .15rem; accent-color: var(--orange); }
.income-assumption { margin: -8px 0 18px; color: var(--muted); font-size: .85rem; }
.field { display: grid; gap: 7px; }
.field label { font-weight: 800; }
.field small { color: var(--muted); }
.money-field { display: grid; grid-template-columns: 44px 1fr; overflow: hidden; border: 2px solid var(--line); border-radius: 9px; }
.money-field:focus-within { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(11,95,179,.15); }
.money-field span { display: grid; place-items: center; background: var(--surface); font-weight: 800; }
.money-field input { width: 100%; min-width: 0; padding: 12px; border: 0; outline: 0; }
.info-box { margin-top: 20px; padding: 15px 18px; border-radius: 9px; background: #edf5fd; color: var(--ink); font-size: .9rem; }
.checker-actions { display: flex; justify-content: space-between; gap: 16px; margin-top: 28px; }
.checker-error { margin: 18px 0 0; padding: 12px 14px; border-left: 5px solid #b3261e; background: #fff0ef; color: #8d1f19; font-weight: 700; }
.review-list { display: grid; gap: 10px; margin: 22px 0; padding: 0; list-style: none; }
.review-list li { display: flex; justify-content: space-between; gap: 20px; padding-bottom: 10px; border-bottom: 1px solid var(--line); }
.review-list strong small { display: block; margin-top: 3px; color: var(--muted); font-weight: 500; }
.privacy { margin: 14px 0 0; color: var(--muted); text-align: center; font-size: .82rem; }

.result-layout { display: grid; grid-template-columns: minmax(0, 1.55fr) minmax(260px, .7fr); gap: 26px; padding-block: 52px 78px; }
.result-main, .result-side { display: grid; gap: 20px; align-content: start; }
.result-banner { padding: 34px; border: 3px solid var(--red); border-radius: var(--radius); background: var(--red-bg); }
.result-banner.is-below { border-color: var(--success); background: var(--success-bg); }
.result-banner.is-review { border-color: #b88b00; background: var(--review-bg); }
.result-kicker { margin: 0 0 7px; color: var(--red); font-size: .82rem; font-weight: 850; letter-spacing: .1em; text-transform: uppercase; }
.result-banner.is-below .result-kicker { color: var(--success); }
.result-banner.is-review .result-kicker { color: var(--review); }
.result-banner h1 { font-size: clamp(2rem, 4vw, 3.1rem); }
.result-banner p:last-child { margin-bottom: 0; }
.evidence-card, .actions-card, .phase-card, .cross-card, .cis-result-card { padding: 26px; border: 1px solid var(--line); border-radius: 14px; background: var(--white); }
.cis-result-card { border: 2px solid #b88b00; background: var(--review-bg); }
.cis-result-card p:last-of-type { margin-bottom: 0; }
.cis-result-card .topic-links { margin-top: 18px; }
.evidence-list { margin: 0; padding: 0; list-style: none; }
.evidence-list li { display: flex; justify-content: space-between; gap: 20px; padding: 11px 0; border-bottom: 1px solid var(--line); }
.evidence-list li:last-child { border-bottom: 0; }
.next-actions { display: grid; gap: 11px; margin: 0; padding: 0; list-style: none; counter-reset: actions; }
.next-actions li { position: relative; min-height: 48px; padding: 12px 12px 12px 49px; border-radius: 9px; background: var(--surface); }
.next-actions li:before {
  counter-increment: actions; content: counter(actions); position: absolute; left: 12px; top: 10px;
  display: grid; place-items: center; width: 28px; height: 28px; border-radius: 50%; color: var(--white); background: var(--navy); font-size: .8rem; font-weight: 800;
}
.phase-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; }
.phase-card { padding: 18px; border-top: 6px solid #93abc2; }
.phase-card.is-current { border-color: var(--red); }
.phase-card.is-past { opacity: .72; }
.phase-label { margin: 0; color: var(--muted); font-size: .7rem; font-weight: 850; letter-spacing: .09em; text-transform: uppercase; }
.phase-card strong { display: block; margin: 8px 0 4px; font-size: 1.35rem; }
.phase-detail { color: var(--muted); font-size: .82rem; }
.phase-outcome { margin: 12px 0 0; font-size: .86rem; font-weight: 800; }
.phase-outcome.is-over { color: var(--red); }
.phase-outcome.is-below { color: var(--success); }
.cross-card { background: var(--navy); color: var(--white); }
.cross-card h2, .cross-card a { color: var(--white); }
.cross-card .button { color: var(--navy); background: var(--white); border-color: var(--white); }
.side-note { padding: 22px; border-radius: 14px; background: var(--surface); }
.side-note p { color: var(--muted); font-size: .9rem; }

.placeholder { min-height: 55vh; padding-block: 72px; }
.placeholder .panel { max-width: 760px; padding: 38px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--surface); }

.content-page { padding-block: 58px 80px; }
.content-page__intro { max-width: 820px; margin-bottom: 34px; }
.content-page__intro h1 { font-size: clamp(2.35rem, 5vw, 3.8rem); }
.guide-index { display: grid; grid-template-columns: repeat(2, 1fr); gap: 18px; }
.guide-topic {
  padding: 28px; border: 1px solid var(--line); border-radius: 14px;
  background: var(--white); box-shadow: 0 7px 20px rgba(6,42,85,.05);
}
.guide-topic--wide { grid-column: 1 / -1; }
.guide-topic h2 { font-size: 1.45rem; }
.guide-topic p { color: var(--muted); }
.guide-topic ul { padding-left: 21px; }
.guide-topic li { margin-block: 7px; }
.topic-links { display: grid; gap: 7px; margin-top: 17px; font-size: .9rem; font-weight: 700; }
.callout {
  margin-block: 24px; padding: 22px 24px; border-radius: 12px;
  border-left: 6px solid var(--orange); background: var(--warning-bg);
}
.callout--blue { border-color: var(--blue); background: #edf5fd; }
.callout--green { border-color: var(--success); background: var(--success-bg); }
.problem-route-index { margin-bottom: 28px; }
.problem-section { margin-top: 22px; }
.problem-section > .heading-with-icon h2 { margin-bottom: 0; }
.penalty-summary { grid-template-columns: repeat(5, minmax(0, 1fr)); }
.compact-guide-index { margin-block: 20px; }
.compact-guide-index .guide-topic { box-shadow: none; background: var(--surface); }
.compact-guide-index h3 { font-size: 1.15rem; }
.correction-group { margin-top: 16px; box-shadow: none; }
.deadline-tool { max-width: 920px; margin-bottom: 28px; }
.deadline-fieldset { margin-top: 34px; padding-top: 30px; border-top: 1px solid var(--line); }
.deadline-date-field, .deadline-count-field { max-width: 430px; }
.deadline-date-field input, .deadline-count-field select {
  width: 100%; min-height: 50px; padding: 11px 13px; border: 2px solid var(--line); border-radius: 9px;
  background: var(--white); color: var(--ink); font: inherit;
}
.deadline-date-field input:focus, .deadline-count-field select:focus { border-color: var(--blue); outline: 3px solid rgba(11,95,179,.15); }
.deadline-result { margin-top: 28px; scroll-margin-top: 24px; }
.deadline-result .result-banner h2 { font-size: clamp(1.8rem, 4vw, 2.7rem); }
.generated-deadline-list { display: grid; gap: 0; margin: 0; padding: 0; list-style: none; }
.generated-deadline-list li { display: flex; justify-content: space-between; gap: 24px; padding: 14px 0; border-bottom: 1px solid var(--line); }
.generated-deadline-list li:last-child { border-bottom: 0; }
.generated-deadline-list span:last-child { text-align: right; }
.deadline-guidance { margin-top: 28px; }
.deadline-summary { display: grid; grid-template-columns: repeat(5, minmax(0, 1fr)); gap: 14px; margin-block: 28px; }
.deadline-box { padding: 22px; border: 1px solid var(--line); border-top: 6px solid var(--orange); border-radius: 12px; }
.deadline-box .ui-icon { display: grid; margin-bottom: 12px; }
.deadline-box small { display: block; }
.deadline-box strong { display: block; font-size: 1.35rem; }
.deadline-box small { color: var(--muted); }
.deadline-box > span:last-child { display: block; margin-top: 4px; }
.calendar-actions { display: grid; grid-template-columns: 1.2fr .8fr; gap: 20px; margin-block: 26px; }
.calendar-card { padding: 27px; border-radius: 14px; background: var(--navy); color: var(--white); }
.calendar-card h2, .calendar-card a { color: var(--white); }
.calendar-card--light { color: var(--ink); background: var(--surface); }
.calendar-card--light h2, .calendar-card--light a { color: var(--ink); }
.faq-groups { display: grid; gap: 14px; }
.faq-group { overflow: hidden; border: 1px solid var(--line); border-radius: 14px; background: var(--white); }
.faq-group > summary { display: flex; align-items: center; gap: 16px; padding: 25px; cursor: pointer; list-style: none; }
.faq-group > summary::-webkit-details-marker { display: none; }
.faq-group > summary:after { content: "+"; display: grid; place-items: center; flex: 0 0 34px; height: 34px; margin-left: auto; border-radius: 50%; background: var(--navy); color: var(--white); font-size: 1.3rem; }
.faq-group[open] > summary:after { content: "−"; }
.faq-group__title strong { display: block; font-size: 1.2rem; }
.faq-group__title small { color: var(--muted); }
.faq-items { padding: 0 25px 25px; }
.faq-item { border-top: 1px solid var(--line); }
.faq-item summary { padding: 17px 0; color: var(--ink); cursor: pointer; font-weight: 800; }
.faq-answer { padding: 0 0 20px; color: var(--muted); }
.faq-answer p { margin-top: 0; }
.source-directory { display: grid; gap: 12px; margin: 26px 0; }
.source-entry { display: grid; grid-template-columns: 54px 1fr; gap: 17px; padding: 21px; border: 1px solid var(--line); border-radius: 12px; }
.source-entry span { display: grid; place-items: center; width: 44px; height: 44px; border-radius: 50%; background: var(--navy); color: var(--white); font-weight: 850; }
.source-entry h2 { margin-bottom: 6px; font-size: 1.15rem; }
.source-entry p { margin: 0; color: var(--muted); font-size: .9rem; }

.site-footer { border-top: 1px solid var(--line); background: var(--white); }
.footer-main { display: grid; grid-template-columns: 1.25fr 1fr 1fr; gap: 35px; padding-block: 34px; }
.footer-main h2 { font-size: 1rem; }
.footer-main p, .footer-main a { font-size: .86rem; }
.footer-bottom { padding-block: 10px; color: var(--white); background: var(--navy-deep); font-size: .75rem; }
.footer-bottom .wrap { display: flex; justify-content: space-between; gap: 20px; }

@media (max-width: 850px) {
  .primary-nav { position: absolute; top: 78px; right: 20px; display: none; min-width: 230px; padding: 16px; border: 1px solid var(--line); border-radius: 10px; background: var(--white); box-shadow: var(--shadow); }
  .primary-nav.is-open { display: grid; gap: 14px; }
  .menu-button { display: block; }
  .hero { grid-template-columns: 1fr; padding-top: 50px; }
  .hero-art { max-width: 610px; margin: auto; }
  .route-grid, .result-layout { grid-template-columns: 1fr; }
  .deadline-summary, .penalty-summary { grid-template-columns: repeat(2, 1fr); }
  .trust-strip .wrap, .journey-steps { grid-template-columns: 1fr; }
  .result-side { grid-template-columns: repeat(2, 1fr); }
  .footer-main { grid-template-columns: 1fr 1fr; }
}

@media (max-width: 600px) {
  body { font-size: 16px; }
  .wrap, .checker-shell { width: min(calc(100% - 24px), var(--content)); }
  .service-bar .wrap { justify-content: center; }
  .service-bar span:last-child { display: none; }
  .brand small { display: none; }
  .hero { gap: 26px; padding-block: 38px; }
  h1 { font-size: 2.55rem; }
  .route-card, .question-card, .journey-panel { padding: 24px; }
  .field-grid, .phase-grid, .result-side, .footer-main, .guide-index, .calendar-actions, .deadline-summary { grid-template-columns: 1fr; }
  .guide-topic--wide { grid-column: auto; }
  .checker-actions { flex-direction: column-reverse; }
  .checker-actions .button { width: 100%; }
  .result-banner { padding: 24px; }
  .footer-bottom .wrap { display: grid; }
  .generated-deadline-list li { display: grid; gap: 5px; }
  .generated-deadline-list span:last-child { text-align: left; }
}

@media print {
  .service-bar, .site-header, .site-footer, .checker-actions, .cross-card { display: none !important; }
  body { color: #000; font-size: 11pt; }
  .result-layout { display: block; padding: 0; }
  .result-main > *, .result-side > * { margin-bottom: 12px; break-inside: avoid; box-shadow: none; }
}

/* Shared resource-information footer */
.guide-footer { margin-top: 3rem; background: #062a55; color: #fff; }
.guide-footer__grid { display: grid; grid-template-columns: 1.15fr 1fr 1fr; gap: 2.5rem; padding-block: 2.4rem; }
.guide-footer .brand, .guide-footer a { color: #fff; }
.guide-footer .brand small, .guide-footer p { color: #dbe7f4; }
.guide-footer h2 { margin-top: 0; font-size: 1rem; color: #fff; }
.guide-footer__bottom { border-top: 1px solid rgba(255,255,255,.2); }
.guide-footer__bottom .wrap { display: flex; justify-content: space-between; gap: 1.5rem; padding-block: .85rem; color: #dbe7f4; font-size: .82rem; }
@media (max-width: 800px) { .guide-footer__grid { grid-template-columns: 1fr 1fr; } .guide-footer__grid > div:first-child { grid-column: 1 / -1; } }
@media (max-width: 560px) { .guide-footer__grid { grid-template-columns: 1fr; } .guide-footer__grid > div:first-child { grid-column: auto; } .guide-footer__bottom .wrap { flex-direction: column; } }