.split[data-astro-cid-uccpwicm]{gap:28px;display:grid}.split[data-astro-cid-uccpwicm] h2[data-astro-cid-uccpwicm]{font-size:var(--section-title);margin-bottom:4px}.lead-p[data-astro-cid-uccpwicm]{color:var(--muted);margin-top:12px;font-size:1.125rem}.btn-row[data-astro-cid-uccpwicm]{margin-top:22px}.txt[data-astro-cid-uccpwicm]{color:var(--royal);font-weight:600}.list-h[data-astro-cid-uccpwicm]{letter-spacing:-.01em;margin-bottom:var(--h3-gap);font-size:1.1875rem}.fine-p[data-astro-cid-uccpwicm]{color:var(--muted);margin-top:14px;font-size:1.0313rem}#hmrc[data-astro-cid-uccpwicm] .cta{justify-content:flex-start;align-items:flex-start;margin-top:20px}.asks[data-astro-cid-uccpwicm]{border-top:2px solid var(--navy);padding:0;list-style:none;display:grid}.asks[data-astro-cid-uccpwicm] li[data-astro-cid-uccpwicm]{color:var(--muted);border-bottom:1px solid #d3e3f5;align-items:flex-start;gap:12px;padding:13px 0;font-size:1.0625rem;display:flex}.asks[data-astro-cid-uccpwicm] li[data-astro-cid-uccpwicm]:before{content:"";background:var(--royal);border-radius:50%;flex:none;width:8px;height:8px;margin-top:.6em}#hmrc[data-astro-cid-uccpwicm] .asks[data-astro-cid-uccpwicm] li[data-astro-cid-uccpwicm]{border-color:var(--line)}.mist[data-astro-cid-uccpwicm] .note[data-astro-cid-uccpwicm]{background:#fff;margin-top:22px}.note[data-astro-cid-uccpwicm] p[data-astro-cid-uccpwicm]{font-size:1.0313rem}.panel[data-astro-cid-uccpwicm]{border-radius:var(--r-xl);box-shadow:var(--sh-2);padding:30px 28px 32px}.panel-navy[data-astro-cid-uccpwicm]{background:var(--navy);color:#fff}.panel[data-astro-cid-uccpwicm] h3[data-astro-cid-uccpwicm]{color:#fff;font-size:1.125rem}.panel[data-astro-cid-uccpwicm] .big[data-astro-cid-uccpwicm]{letter-spacing:-.02em;margin:var(--h3-gap) 0 12px;font-variant-numeric:tabular-nums;font-size:clamp(1.75rem,7vw,2.375rem);font-weight:800;line-height:1.1}.panel[data-astro-cid-uccpwicm] p[data-astro-cid-uccpwicm]{color:#ffffffe0;font-size:1.0625rem}.panel[data-astro-cid-uccpwicm] .src[data-astro-cid-uccpwicm]{color:#fffc;margin-top:16px;font-size:.9063rem}.panel[data-astro-cid-uccpwicm] .src[data-astro-cid-uccpwicm] a[data-astro-cid-uccpwicm]{color:#fff;font-weight:600}@media (width>=960px){.split[data-astro-cid-uccpwicm]{grid-template-columns:5fr 7fr;align-items:start;gap:72px}.split[data-astro-cid-uccpwicm].flip{grid-template-columns:7fr 5fr}.split[data-astro-cid-uccpwicm].flip>.side[data-astro-cid-uccpwicm]{order:2}.side[data-astro-cid-uccpwicm]{position:sticky;top:96px}}