/* TaxAppCompare v1 (27 Oct 2026). Based on the UK CIS Calc stylesheet (dark mode follows the device). Indigo brand, deliberately not GOV.UK colours. */
:root{--bg:#f6f8fb;--card:#fff;--ink:#0f172a;--ink2:#334155;--muted:#475569;--line:#d5dce6;--brand:#4338ca;--brand-dk:#312e81;--brand-soft:#eef2ff;
--hivis:#fbbf24;--hivis-soft:#fff6db;--cis:#b45309;--cis-bar:#f59e0b;--net:#047857;--net-bar:#10b981;--excl:#64748b;--excl-bar:#94a3b8;--warn-bg:#fff1f2;--warn:#9f1239;
--r:14px;--font:system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;--shadow:0 1px 2px rgba(15,23,42,.06),0 6px 20px rgba(15,23,42,.06)}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--font);font-size:1.0625rem;line-height:1.6;color:var(--ink);background:var(--bg)}
a{color:var(--brand);text-underline-offset:2px}a:hover{color:var(--brand-dk)}
:focus-visible{outline:3px solid var(--brand);outline-offset:2px}
.skip{position:absolute;left:-999px;top:0;background:#fff;padding:8px 12px;z-index:99}.skip:focus{left:8px}
.wrap{max-width:1080px;margin:0 auto;padding:0 18px}
.site-head{background:#fff;border-bottom:1px solid var(--line)}
.site-head .wrap{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap;padding-top:12px;padding-bottom:12px}
.logo{display:flex;align-items:center;gap:10px;font-weight:800;font-size:1.15rem;color:var(--ink);text-decoration:none}
.logo svg{width:34px;height:34px;flex:none}
.site-head nav{display:flex;flex-wrap:wrap;gap:4px}
.site-head nav a{color:var(--ink2);text-decoration:none;font-weight:600;font-size:.95rem;padding:8px 10px;border-radius:8px}
@media(max-width:600px){.site-head nav{flex-wrap:nowrap;overflow-x:auto;width:100%;-webkit-overflow-scrolling:touch}.site-head nav a{white-space:nowrap;padding:8px}}
.site-head nav a:hover,.site-head nav a[aria-current=page]{background:var(--brand-soft);color:var(--brand-dk)}
.stripe{height:4px;background:linear-gradient(90deg,var(--brand) 0 50%,#047857 50% 100%)}
.hero{background:linear-gradient(180deg,#eef2ff 0%,var(--bg) 100%);padding:26px 0 8px}
.hero .wrap{display:grid;gap:18px;align-items:center}
@media(min-width:880px){.hero .wrap{grid-template-columns:1.5fr 1fr}}
.hero-art{display:none}@media(min-width:880px){.hero-art{display:block}}.hero-art svg{width:100%;height:auto;max-height:230px}
h1{font-size:clamp(1.7rem,4.2vw,2.5rem);line-height:1.15;letter-spacing:-.02em;margin:0 0 10px}
h2{font-size:clamp(1.3rem,2.6vw,1.6rem);line-height:1.25;margin:0 0 12px;letter-spacing:-.01em}
h3{font-size:1.12rem;margin:0 0 8px}
.lead{font-size:1.15rem;color:var(--ink2);margin:0 0 14px;max-width:62ch}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:0;padding:0;list-style:none}
.chips li{display:flex;align-items:center;gap:6px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:5px 12px;font-size:.9rem;font-weight:600;color:var(--ink2)}
.chips svg{width:16px;height:16px;flex:none}
main{padding:10px 0 40px}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:20px;margin:0 0 18px;box-shadow:var(--shadow)}
@media(min-width:600px){.card{padding:26px}}
.calc{display:grid;gap:18px}@media(min-width:880px){.calc{grid-template-columns:1fr 1fr;align-items:start}}
.calc>.card{margin:0}
.field{margin:0 0 16px}
.field label,.legend{display:block;font-weight:700;margin:0 0 6px;color:var(--ink)}
.hint{display:block;font-size:.92rem;color:var(--muted);margin:-2px 0 8px}
.money-in{position:relative}
.money-in span{position:absolute;left:14px;top:50%;transform:translateY(-50%);font-weight:700;color:var(--ink2)}
input[type=number]{width:100%;font:inherit;font-size:1.2rem;font-weight:600;color:var(--ink);background:#fff;border:2px solid #94a3b8;border-radius:10px;padding:12px 14px 12px 34px;min-height:52px}
input[type=number]:focus{border-color:var(--brand);outline:none;box-shadow:0 0 0 3px #c7d2fe}
fieldset{border:0;padding:0;margin:0 0 16px;min-width:0}
.opts{display:grid;gap:8px}@media(min-width:480px){.opts.three{grid-template-columns:repeat(3,1fr)}.opts.two{grid-template-columns:1fr 1fr}}
.opt{position:relative}
.opt input{position:absolute;opacity:0;width:1px;height:1px}
.opt label{display:block;cursor:pointer;border:2px solid #94a3b8;border-radius:10px;padding:10px 12px;background:#fff;line-height:1.3;min-height:52px}
.opt label b{display:block;font-size:1.25rem}
.opt label small{color:var(--muted);font-size:.85rem}
.opt input:checked+label{border-color:var(--brand);background:var(--brand-soft);box-shadow:inset 0 0 0 1px var(--brand)}
.opt input:focus-visible+label{outline:3px solid var(--brand);outline-offset:2px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:inherit;font-weight:700;font-size:1.05rem;border-radius:10px;padding:12px 18px;min-height:48px;cursor:pointer;border:2px solid var(--brand);background:var(--brand);color:#fff;text-decoration:none}
.btn:hover{background:var(--brand-dk);border-color:var(--brand-dk);color:#fff}
.btn.ghost{background:#fff;color:var(--brand)}.btn.ghost:hover{background:var(--brand-soft);color:var(--brand-dk)}
.btn.full{width:100%}
.result-hero{background:#ecfdf5;border:2px solid #6ee7b7;border-radius:12px;padding:16px 18px;margin:0 0 14px}
.result-hero .label{font-weight:700;color:#065f46;margin:0}
.result-hero .big{font-size:clamp(2.1rem,6vw,2.8rem);font-weight:800;letter-spacing:-.02em;color:var(--net);margin:2px 0 0;line-height:1.1}
.result-hero.is-owed{background:var(--warn-bg);border-color:#fda4af}.result-hero.is-owed .label,.result-hero.is-owed .big{color:var(--warn)}
.kpis{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin:0 0 14px}
.kpi{border:1px solid var(--line);border-radius:12px;padding:12px}
.kpi .label{font-size:.9rem;color:var(--muted);font-weight:600;margin:0}
.kpi .val{font-size:1.45rem;font-weight:800;margin:2px 0 0}
.kpi.cis .val{color:var(--cis)}
.bar{display:flex;height:22px;border-radius:999px;overflow:hidden;background:#e2e8f0;margin:4px 0 8px}
.bar i{display:block;height:100%;transition:width .25s}
.seg-labour{background:var(--net-bar)}.seg-excluded{background:var(--excl-bar)}.seg-cis{background:var(--cis-bar)}
.legend-list{display:flex;flex-wrap:wrap;gap:6px 16px;margin:0 0 14px;padding:0;list-style:none;font-size:.92rem;color:var(--ink2)}
.legend-list li{display:flex;align-items:center;gap:6px}.legend-list i{width:12px;height:12px;border-radius:3px;display:inline-block}
.table{width:100%;border-collapse:collapse;font-size:1rem;margin:0 0 12px}
.table caption{text-align:left;font-weight:700;margin:0 0 6px}
.table th,.table td{text-align:left;padding:10px 8px;border-bottom:1px solid var(--line);vertical-align:top}
.table td.n,.table th.n{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.table thead th{background:#f1f5f9;font-size:.92rem}
.table tr.total td{font-weight:800;border-top:2px solid var(--ink);border-bottom:0}
.table tr.current td{background:var(--hivis-soft);font-weight:700}
.note{font-size:.92rem;color:var(--muted)}
.warnbox{background:var(--warn-bg);color:var(--warn);border:1px solid #fda4af;border-radius:10px;padding:10px 12px;font-weight:600;margin:0 0 12px}
.steps{display:grid;gap:12px;counter-reset:s;margin:0;padding:0;list-style:none}
@media(min-width:700px){.steps{grid-template-columns:repeat(4,1fr)}}
.steps li{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px;position:relative}
.steps svg{width:44px;height:44px;display:block;margin:0 0 8px}
.steps b{display:block;margin:0 0 4px}
.steps li::before{counter-increment:s;content:counter(s);position:absolute;top:10px;right:12px;font-weight:800;color:#94a3b8}
.grid2{display:grid;gap:18px}@media(min-width:880px){.grid2{grid-template-columns:1fr 1fr}}
.cta{display:flex;gap:16px;align-items:center;flex-wrap:wrap;background:var(--brand-soft);border:1px solid #c7d2fe}
.cta svg{width:64px;height:64px;flex:none}.cta>div{flex:1 1 260px}
.faq details{border-bottom:1px solid var(--line);padding:4px 0}
.faq summary{cursor:pointer;font-weight:700;padding:10px 0;list-style-position:outside}
.faq details p{margin:0 0 12px;color:var(--ink2)}
.links{columns:1;padding-left:20px}@media(min-width:700px){.links{columns:2}}.links li{margin:0 0 8px;break-inside:avoid}
.meta{display:flex;flex-wrap:wrap;gap:6px 18px;font-size:.92rem;color:var(--muted);margin:0 0 6px}
.crumbs{font-size:.92rem;color:var(--muted);margin:16px 0 8px}
.prose{max-width:72ch}.prose p,.prose li{color:var(--ink2)}
.site-foot{background:#0f172a;color:#e2e8f0;padding:26px 0 90px;font-size:.95rem}
.site-foot a{color:#c7d2fe}.site-foot p{margin:0 0 8px}
.cookie{position:fixed;bottom:0;left:0;right:0;background:#fff;border-top:2px solid var(--ink);padding:12px 16px;display:none;z-index:50;box-shadow:0 -4px 16px rgba(15,23,42,.12)}
.cookie.show{display:block}.cookie .inner{max-width:1080px;margin:0 auto;display:flex;gap:12px;flex-wrap:wrap;align-items:center;justify-content:space-between}
.cookie .muted{color:var(--ink2);font-size:.95rem}
.cookie button{font:inherit;font-weight:700;border:2px solid var(--brand);background:var(--brand);color:#fff;border-radius:10px;padding:8px 18px;cursor:pointer}
.muted{color:var(--muted)}
@media print{.site-head nav,.cookie,.hero-art,.no-print,.site-foot,ins{display:none!important}body{background:#fff}.card{box-shadow:none;break-inside:avoid}}
@media(prefers-reduced-motion:reduce){.bar i{transition:none}}
.article-grid{display:grid;gap:18px;grid-template-columns:minmax(0,1fr)}@media(min-width:880px){.article-grid{grid-template-columns:minmax(0,2fr) minmax(0,1fr)}}
.prose{overflow-wrap:anywhere}@media(max-width:600px){.prose .table{display:block;overflow-x:auto}}
/* v10 (21 Oct 2026): rates-checked strip, mode switch, plain-English line, reverse charge helper */
.trust-strip{display:flex;gap:10px;align-items:flex-start;background:#ecfdf5;border:1px solid #a7f3d0;border-radius:12px;padding:10px 14px;margin:0 0 16px;font-size:.95rem;color:#064e3b}
.trust-strip svg{width:18px;height:18px;flex:none;margin-top:3px}.trust-strip a{color:#065f46}
.mode .opts.seg .opt label{min-height:0;padding:8px 12px}.mode .opts.seg .opt label b{font-size:1.02rem}
@media(max-width:479px){.opts.two.seg{grid-template-columns:1fr 1fr}}
.result-hero .plain{margin:8px 0 0;font-weight:600;color:#065f46;font-size:1rem;line-height:1.45}
.infobox{background:var(--brand-soft);color:var(--brand-dk);border:1px solid #c7d2fe;border-radius:10px;padding:10px 12px;font-weight:600;margin:0 0 12px}
.drc-grid{display:grid;gap:18px}@media(min-width:880px){.drc-grid{grid-template-columns:1.1fr 1fr;align-items:start}}
.drc fieldset.yn{margin:0 0 12px}.drc .yn .opt label{min-height:0;padding:8px 12px}.drc .yn .opt label b{font-size:1rem}
.drc .opts.two{grid-template-columns:1fr 1fr}
.drc-out{background:#f8fafc;border:1px solid var(--line);border-radius:12px;padding:16px}
.verdict{border:2px solid #c7d2fe;background:var(--brand-soft);border-radius:12px;padding:12px 14px;margin:0 0 14px}
.verdict .label{font-weight:800;font-size:1.15rem;margin:0 0 4px;color:var(--brand-dk)}.verdict p{margin:0}
.verdict.is-rc{border-color:#6ee7b7;background:#ecfdf5}.verdict.is-rc .label{color:#065f46}
.wording{font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:.95rem;background:#fff;border:1px dashed #64748b;border-radius:8px;padding:10px 12px;margin:0 0 8px;overflow-wrap:anywhere}
.drc details{margin-top:14px}.drc details summary{cursor:pointer;font-weight:700}
.drc ul{padding-left:20px}
.drc-grid>*{min-width:0}.drc .table td.n{white-space:normal}
/* Dark mode (Dee's standing rule, 26 Oct 2026): follows the system setting. Colour only: no layout changes. Light mode above is untouched.
   Palette = Alts generator (bg #09090b, surface #111113, text #fafafa, muted #a1a1aa, border #27272a, soft #18181b); brand text = 45% brand + 55% white, brand fills = brand darkened 25%. */
:root{color-scheme:light dark}
@media (prefers-color-scheme:dark){
:root{--bg:#09090b;--card:#111113;--ink:#fafafa;--ink2:#d4d4d8;--muted:#a1a1aa;--line:#27272a;--brand:#a5b4fc;--brand-dk:#c7d2fe;--brand-soft:#1a1a3a;--brand-fill:#4338ca;
--hivis-soft:#2a2108;--cis:#fbbf24;--net:#34d399;--excl:#a1a1aa;--warn-bg:#2a0b12;--warn:#fda4af;--shadow:0 1px 2px rgba(0,0,0,.4),0 6px 20px rgba(0,0,0,.35)}
.skip,.site-head,.chips li,.steps li,.cookie{background:var(--card)}
.hero{background:linear-gradient(180deg,#14132b 0%,var(--bg) 100%)}
input[type=number],.opt label,.wording{background:#18181b;border-color:#52525b}
input[type=number]:focus{box-shadow:0 0 0 3px rgba(165,180,252,.35)}
.btn,.cookie button{background:var(--brand-fill);border-color:var(--brand-fill);color:#fff}
.btn:hover{background:#312e81;border-color:#312e81}
.btn.ghost{background:transparent;color:var(--brand);border-color:var(--brand)}.btn.ghost:hover{background:var(--brand-soft);color:var(--brand-dk)}
.result-hero{background:#052e1f;border-color:#047857}.result-hero .label,.result-hero .plain{color:#a7f3d0}
.result-hero.is-owed{border-color:#9f1239}
.bar{background:#27272a}
.table thead th,.drc-out{background:#18181b}
.warnbox{border-color:#9f1239}
.cta,.infobox,.verdict{border-color:#312e81}
.trust-strip{background:#052e1f;border-color:#065f46;color:#a7f3d0}.trust-strip a{color:#6ee7b7}
.verdict.is-rc{background:#052e1f;border-color:#047857}.verdict.is-rc .label{color:#a7f3d0}
}

/* MTD hub additions */
.preview{background:#7c2d12;color:#fff;text-align:center;font-weight:700;font-size:.92rem;padding:6px 12px}
.verdict.is-req{border-color:#fcd34d;background:#fffbeb}.verdict.is-req .label{color:#78350f}
.verdict .btn{margin-top:8px}
.yeargrid{display:grid;gap:12px}@media(min-width:700px){.yeargrid{grid-template-columns:repeat(3,1fr)}}
.yearcard{border:1px solid var(--line);border-radius:12px;padding:14px;background:var(--card)}
.yearcard h3{font-size:1rem;margin:0 0 2px}.yearcard .rule{font-size:.88rem;color:var(--muted);margin:0 0 10px}
.yearcard .field{margin:0 0 10px}.yearcard label{font-size:.95rem}
.yearcard input[type=number]{font-size:1.05rem;min-height:46px;padding:10px 12px 10px 30px}
.qi{font-weight:700;margin:4px 0 0;font-size:.95rem}
.next{background:var(--brand-soft);border:1px solid #c7d2fe;border-radius:12px;padding:14px 16px;margin:0 0 14px}
.next .label{font-weight:700;margin:0;color:var(--brand-dk)}.next .big{font-size:clamp(1.5rem,4vw,2rem);font-weight:800;margin:2px 0 0;color:var(--ink)}
select{font:inherit;font-size:1.05rem;font-weight:600;color:var(--ink);background:#fff;border:2px solid #94a3b8;border-radius:10px;padding:10px 12px;min-height:48px;width:100%}
.check{display:flex;gap:10px;align-items:flex-start;margin:0 0 10px}.check input{width:22px;height:22px;margin:2px 0 0;flex:none;accent-color:var(--brand)}
.check label{font-weight:600}
input[type=search]{width:100%;font:inherit;color:var(--ink);background:#fff;border:2px solid #94a3b8;border-radius:10px;padding:10px 12px;min-height:48px}
.filters{display:grid;gap:4px 18px}@media(min-width:700px){.filters{grid-template-columns:repeat(3,1fr)}}
.sw-list{display:grid;gap:12px;margin:12px 0 0;padding:0;list-style:none}@media(min-width:760px){.sw-list{grid-template-columns:1fr 1fr}}
.sw{border:1px solid var(--line);border-radius:12px;padding:14px 16px;background:var(--card)}
.sw h3{margin:0 0 6px;font-size:1.08rem}.sw dl{display:grid;grid-template-columns:auto 1fr;gap:2px 12px;margin:0 0 8px;font-size:.93rem}
.sw dt{color:var(--muted);font-weight:600}.sw dd{margin:0;color:var(--ink2)}
.sw .tags{display:flex;flex-wrap:wrap;gap:6px;margin:0 0 8px;padding:0;list-style:none}
.sw .tags li{font-size:.8rem;font-weight:700;border-radius:999px;padding:2px 9px;background:#f1f5f9;color:#334155;border:1px solid var(--line)}
.sw .tags li.free{background:#ecfdf5;color:#065f46;border-color:#a7f3d0}
.sw .links{columns:1;padding:0;margin:0;list-style:none;display:flex;flex-wrap:wrap;gap:6px 16px;font-size:.93rem}
.sw .links li{margin:0}
.src{font-size:.85rem;color:var(--muted);margin:6px 0 0}
.workbook{border:2px dashed #94a3b8}
.toc{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:12px 16px;margin:0 0 16px}.toc ol{margin:6px 0 0;padding-left:20px}
.keyfacts{display:grid;gap:10px;margin:0 0 18px;padding:0;list-style:none}@media(min-width:700px){.keyfacts{grid-template-columns:repeat(3,1fr)}}
.keyfacts li{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:12px 14px}
.keyfacts b{display:block;font-size:1.35rem;color:var(--brand-dk)}
.guide-cards{display:grid;gap:12px;padding:0;list-style:none}@media(min-width:700px){.guide-cards{grid-template-columns:1fr 1fr}}
.guide-cards li{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:14px 16px}
.guide-cards a{font-weight:700}.guide-cards p{margin:4px 0 0;color:var(--ink2);font-size:.95rem}
@media (prefers-color-scheme:dark){
.verdict.is-req{background:#2a2108;border-color:#a16207}.verdict.is-req .label{color:#fde68a}
.next{border-color:#312e81}
select,input[type=search]{background:#18181b;border-color:#52525b}
.sw .tags li{background:#18181b;color:#d4d4d8}.sw .tags li.free{background:#052e1f;color:#a7f3d0;border-color:#065f46}
.preview{background:#7c2d12}
}
/* mobile: let the deadline tables wrap inside the card */
.calc>*{min-width:0}
@media(max-width:600px){.table td.n,.table th.n{white-space:normal}.table th,.table td{padding:8px 6px}.table{font-size:.93rem}}