.manuals-frontend-body{padding-bottom:30px}.manuals-header{background:#1d70b8;color:#fff;margin:0;padding-bottom:30px;padding-top:30px;font-family:"GDS Transport",arial,sans-serif;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-weight:400;font-size:1rem;line-height:1.25}@media print{.manuals-header{font-family:sans-serif}}@media print{.manuals-header{font-size:14pt;line-height:1.2}}.manuals-header::after{content:"";display:block;clear:both}@media(min-width: 40.0625em){.manuals-header{padding:30px 15px}}.manuals-header .manual-type{font-family:"GDS Transport",arial,sans-serif;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-weight:400;font-size:1.3125rem;line-height:1.1904761905}@media print{.manuals-header .manual-type{font-family:sans-serif}}@media(min-width: 40.0625em){.manuals-header .manual-type{font-size:1.5rem;line-height:1.25}}@media print{.manuals-header .manual-type{font-size:18pt;line-height:1.15}}.manuals-header h1{padding:0 0 15px;font-family:"GDS Transport",arial,sans-serif;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-weight:700;font-size:1.6875rem;line-height:1.1111111111}@media print{.manuals-header h1{font-family:sans-serif}}@media(min-width: 40.0625em){.manuals-header h1{font-size:2.25rem;line-height:1.1111111111}}@media print{.manuals-header h1{font-size:24pt;line-height:1.05}}@media(min-width: 40.0625em){.manuals-header h1{padding:0 0 30px}}.manuals-header a{color:#fff}.manuals-header a:focus{outline:3px solid rgba(0,0,0,0);color:#0b0c0c;background-color:#fd0;box-shadow:0 -2px #fd0,0 4px #0b0c0c;text-decoration:none}@supports not (text-wrap: balance){.manuals-header a:focus{-webkit-box-decoration-break:clone;box-decoration-break:clone}}.manuals-header.hmrc{background:#008476}.section-list{margin-top:30px;padding:0}@media(min-width: 40.0625em){.section-list{margin-top:60px}}.section-list-item{border-top:1px solid #b1b4b6;cursor:pointer;list-style:none;font-family:"GDS Transport",arial,sans-serif;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-weight:400;font-size:1.1875rem;line-height:1.3157894737}@media print{.section-list-item{font-family:sans-serif}}@media print{.section-list-item{font-size:14pt;line-height:1.15}}.section-list-item:hover{background-color:#f3f2f1}.section-list-item:last-child{border-bottom:1px solid #b1b4b6}.section-link{display:block;padding:10px 10px 10px 0;text-decoration:none}@media(min-width: 40.0625em){.section-link{padding-right:33.3333%}}.section-link:focus{outline:3px solid rgba(0,0,0,0);color:#0b0c0c;background-color:#fd0;box-shadow:0 -2px #fd0,0 4px #0b0c0c;text-decoration:none}@supports not (text-wrap: balance){.section-link:focus{-webkit-box-decoration-break:clone;box-decoration-break:clone}}.section-link .subsection-title-text{display:block;font-weight:700;text-decoration:underline;text-decoration-thickness:max(1px, .0625rem);text-underline-offset:.1578em}.section-link .subsection-summary{color:#0b0c0c;display:block}.section-link:hover .subsection-title-text{text-decoration-thickness:max(3px, .1875rem, .12em);-webkit-text-decoration-skip-ink:none;text-decoration-skip-ink:none;-webkit-text-decoration-skip:none;text-decoration-skip:none}@media(min-width: 40.0625em){.manual-body{margin-top:20px}}.manual-body .section-title{color:#0b0c0c;font-family:"GDS Transport",arial,sans-serif;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-weight:700;font-size:1.3125rem;line-height:1.1904761905;margin-bottom:15px}@media print{.manual-body .section-title{color:#000}}@media print{.manual-body .section-title{font-family:sans-serif}}@media(min-width: 40.0625em){.manual-body .section-title{font-size:1.5rem;line-height:1.25}}@media print{.manual-body .section-title{font-size:18pt;line-height:1.15}}@media(min-width: 40.0625em){.manual-body .section-title{margin-bottom:20px}}.subsection-collection{margin-top:15px}@media(min-width: 40.0625em){.subsection-collection{margin-top:30px}}.hmrc.section-list{margin-top:30px;padding-bottom:30px}@media(min-width: 40.0625em){.hmrc.section-list .title-wrap{display:table-row}.hmrc.section-list .title-wrap div{display:table-cell}}.hmrc.section-list a{padding-right:0}.hmrc.section-list .subsection-id{color:#505a5f;min-width:135px;padding-right:15px}