main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-h1{text-wrap:balance;font-size:min(44px,9.61539cqw)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-h1-line{white-space:normal;display:inline}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-h1-line:last-child{color:var(--lcb-emerald)}@media (min-width:768px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-h1{font-size:min(64px,9.09091cqw)}}@media (min-width:1024px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-h1{font-size:max(38px, min(calc(100cqw / 11.4), 58px, calc(7.4svh / var(--lc-z,1))));line-height:1.02}}@media (min-width:1024px) and (max-height:760px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-opener{margin-top:18px;font-size:18px;line-height:28px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lcfp-cta-row{margin-top:24px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] 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.lchr-mark-tile{border-radius:var(--lcb-r-card);background:var(--lcb-white);box-shadow:0 0 0 1px var(--lcb-ring-strong), var(--lcb-shadow-card);justify-self:start;margin-top:8px;padding:14px 18px 14px 14px;display:inline-flex}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-mark-link:focus-visible{outline:2px solid var(--lcb-action);outline-offset:4px;border-radius:8px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-mark-note{max-width:34em;color:var(--lcb-quiet)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-facts{border-top:1px solid var(--lcb-line);margin:8px 0 0;display:grid}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-fact{border-bottom:1px solid var(--lcb-line);flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 16px;padding:12px 0;display:flex}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-fact 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0 0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-foot{flex-wrap:wrap;align-items:center;gap:12px 20px;margin:0;display:flex}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-btn{gap:8px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-arrow{flex:none;width:16px;height:16px}@media (min-width:768px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing{padding:40px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-status-cols{grid-template-columns:minmax(0,1.4fr) minmax(0,1fr) minmax(0,1fr);gap:28px}}@media (min-width:1024px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing{padding:48px}}@media (min-width:1024px) and (max-width:1279.98px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side{grid-template-columns:minmax(0,1fr) minmax(0,1fr);grid-template-areas:"h tile""lead tile""lead note""lead facts";column-gap:48px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side>.lcb-t-h2{grid-area:h}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side>.lchr-listing-lead{grid-area:lead}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side>.lchr-mark-tile{grid-area:tile;align-self:start;margin-top:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side>.lchr-mark-note{grid-area:note}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing-side>.lchr-facts{grid-area:facts}}@media (min-width:1280px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-listing{grid-template-columns:minmax(0,4fr) minmax(0,7fr);column-gap:56px}}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-checks{padding:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-checks-head{display:none}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-check-list{margin:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-check{gap:6px;padding:20px 22px;display:grid}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-check+.lchr-check{border-top:1px solid var(--lcb-line)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-check-q{letter-spacing:-.01em;color:var(--lcb-text);font-size:17px;font-weight:600;line-height:24px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-check-a{max-width:40em;margin:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-checks-foot{max-width:var(--lcb-measure);margin:28px 0 0}@media (min-width:768px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-checks-head{border-bottom:1px solid var(--lcb-line);background:var(--lcb-grey);letter-spacing:.08em;text-transform:uppercase;color:var(--lcb-quiet);grid-template-columns:minmax(0,5fr) minmax(0,7fr);column-gap:40px;padding:14px 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.lchr-who-notes p{margin:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline{margin-top:var(--lcb-block-gap);border-radius:var(--lcb-r-panel);box-shadow:inset 0 0 0 1px #ffffff14, var(--lcb-shadow-dark);gap:24px;padding:28px 22px;display:grid}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline-words>*{margin:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline-label{letter-spacing:.08em;text-transform:uppercase;color:var(--lcb-emerald);font-size:13px;font-weight:600;line-height:18px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline-h{letter-spacing:-.03em;color:var(--lcb-on);text-wrap:balance;margin-top:10px;font-size:clamp(26px,3vw,38px);font-weight:600;line-height:1.12}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-nowrap{white-space:nowrap}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline-body{max-width:36em;color:var(--lcb-on-quiet);margin-top:12px;font-size:16px;line-height:26px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline .lchr-link:focus-visible{outline-color:var(--lcb-on)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-bands{align-content:start;gap:12px;margin:0;display:grid}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band{border-radius:var(--lcb-r-small);background:#ffffff0d;padding:16px 18px;box-shadow:inset 0 0 0 1px #ffffff1f}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band[data-now]{box-shadow:inset 0 0 0 1px #34d39980}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band dt{letter-spacing:.08em;text-transform:uppercase;color:var(--lcb-on-quiet);font-size:12px;font-weight:600;line-height:16px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band dd{color:var(--lcb-on-quiet);margin:6px 0 0;font-size:15px;line-height:22px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band strong{color:var(--lcb-on);font-weight:600}@media (min-width:768px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-who{grid-template-columns:repeat(2,minmax(0,1fr))}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline{padding:40px}}@media (min-width:1024px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline{grid-template-columns:minmax(0,7fr) minmax(0,4fr);align-items:center;column-gap:48px;padding:48px}}@media (forced-colors:active){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-deadline,main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-band{border:1px solid canvastext}}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-ways{gap:var(--lcb-card-gap);grid-template-columns:minmax(0,1fr);margin:0;padding:0;list-style:none;display:grid}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way{padding:var(--lcb-card-pad);border-radius:var(--lcb-r-card);background:var(--lcb-card);box-shadow:0 0 0 1px var(--lcb-ring), var(--lcb-shadow-card)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way[data-ours]{box-shadow:0 0 0 2px var(--lcb-action), var(--lcb-shadow-card)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way h3{margin:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-list{margin:20px 0 0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-row{border-top:1px solid var(--lcb-line);padding:14px 0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-row:last-child{padding-bottom:0}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-row dt{color:var(--lcb-quiet)}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-cell{color:var(--lcb-text);margin:4px 0 0;font-size:16px;font-weight:500;line-height:24px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-way-row:first-child .lchr-way-cell{letter-spacing:-.02em;font-variant-numeric:tabular-nums;font-size:22px;font-weight:600;line-height:28px}main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-compare{max-width:var(--lcb-measure);margin:32px 0 0}@media (min-width:1024px){main[data-lcb-page=feature][data-lcfp-key=hmrc-recognised] .lchr-ways{grid-template-columns:repeat(3,minmax(0,1fr))}}