/* TaxReck self assessment page: its own rules on top of the shared blocks (blocks.css) and the split screen (split.css).
   Class names start with sa-. Built 25 Sep 2026: a year line with a live countdown, six kinds of client, the dates, how it
   works, Making Tax Digital, the bill, penalties, fees, the areas we cover (added 30 Sep 2026), questions. */

/* ---------- 01 opener and the year line ---------- */
.sa-lede{max-width:60ch;color:var(--graphite);font-size:17.5px;line-height:1.65}
.sa-open{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:clamp(22px,3.2vw,48px);align-items:center}
.sa-ph{margin:0}
.sa-ph img{display:block;width:100%;height:clamp(240px,26vw,320px);object-fit:cover;object-position:50% 40%;-webkit-mask-image:radial-gradient(76% 82% at 50% 50%,#000 40%,transparent 85%);mask-image:radial-gradient(76% 82% at 50% 50%,#000 40%,transparent 85%)}
.sa-chips{display:flex;flex-wrap:wrap;gap:8px;margin:18px 0 0;padding:0;list-style:none}
.sa-chips li{padding:7px 13px;border-radius:999px;background:var(--acc-soft);color:var(--acc-text);font-size:13px;font-weight:700}
.sa-chips b{color:var(--ink);font-weight:800}
.sa-cta{display:flex;flex-wrap:wrap;gap:10px;margin-top:22px}

.sa-year{margin-top:clamp(30px,3.6vw,46px);padding:clamp(22px,2.6vw,32px) clamp(28px,4vw,70px) clamp(24px,2.8vw,36px);border-radius:26px;background:var(--ink);color:#fff}
.sa-year-h{margin:0!important;color:rgba(255,255,255,.72);font-size:15px;line-height:1.5}
.sa-year-h b{display:block;margin-bottom:6px;color:var(--acc);font-size:clamp(34px,3.6vw,54px);font-weight:800;letter-spacing:-.04em;line-height:1}
.sa-track{position:relative;height:3px;margin:64px 40px 92px;border-radius:3px;background:rgba(255,255,255,.18)}
.sa-fill{position:absolute;left:0;top:0;height:100%;border-radius:3px;background:var(--acc);transition:width .8s var(--ease)}
.sa-now{position:absolute;top:50%;width:14px;height:14px;border-radius:50%;background:#fff;box-shadow:0 0 0 5px rgba(255,255,255,.18);transform:translate(-50%,-50%);transition:left .8s var(--ease)}
.sa-now b{position:absolute;left:50%;bottom:20px;transform:translateX(-50%);white-space:nowrap;color:#fff;font-size:11.5px;font-weight:800;letter-spacing:.08em;text-transform:uppercase}
.sa-marks{margin:0;padding:0;list-style:none}
.sa-marks li{position:absolute;top:50%;transform:translate(-50%,-50%)}
.sa-marks li::before{content:"";display:block;box-sizing:border-box;width:13px;height:13px;border-radius:50%;background:var(--ink);border:3px solid rgba(255,255,255,.6)}
.sa-marks li.on::before{background:var(--acc);border-color:var(--acc);box-shadow:0 0 0 5px rgba(var(--acc-rgb),.22)}
.sa-marks li.past::before{background:rgba(255,255,255,.3);border-color:transparent}
.sa-marks b{position:absolute;left:50%;top:18px;transform:translateX(-50%);white-space:nowrap;color:#fff;font-size:14.5px;font-weight:800}
.sa-marks span{position:absolute;left:50%;top:40px;width:124px;transform:translateX(-50%);text-align:center;color:rgba(255,255,255,.62);font-size:12px;line-height:1.35}
.sa-marks li.past b,.sa-marks li.past span{color:rgba(255,255,255,.38)}
.sa-marks li.sa-big b{color:var(--acc);font-size:16.5px}
.sa-track-a,.sa-track-b{position:absolute;top:-30px;color:rgba(255,255,255,.4);font-size:11.5px;font-weight:700;letter-spacing:.05em;text-transform:uppercase}
.sa-track-a{left:0;transform:translateX(-50%)}
.sa-track-b{right:0;transform:translateX(50%)}
.sa-year-f{margin:0!important;color:rgba(255,255,255,.55);font-size:13px}

/* ---------- 02 six kinds of client ---------- */
.sa-who{margin:0;padding:0;list-style:none;counter-reset:who}
.sa-who > li{display:grid;grid-template-columns:118px minmax(0,1fr);gap:clamp(18px,2.6vw,34px);align-items:start;padding:clamp(20px,2.4vw,30px) 0;border-top:1px solid var(--line)}
.sa-who figure{position:relative;margin:0;width:118px}
.sa-who figure img{display:block;width:118px;height:118px;border-radius:50%;object-fit:cover}
.sa-who figure::after{counter-increment:who;content:"0" counter(who);position:absolute;right:-2px;bottom:-2px;display:grid;place-items:center;width:34px;height:34px;border-radius:50%;background:var(--acc);color:var(--on-acc);font-size:12px;font-weight:800}
.sa-who h3{margin:0;color:var(--ink);font-size:clamp(19px,1.7vw,23px);font-weight:800;letter-spacing:-.025em}
.sa-who h3 small{display:block;margin-top:3px;color:var(--acc-text);font-size:12.5px;font-weight:800;letter-spacing:.06em;text-transform:uppercase}
.sa-who p{margin-top:8px!important;max-width:64ch;color:var(--graphite);font-size:15.5px;line-height:1.6}
.sa-who .b-ticks{margin-top:12px}
.sa-who .b-ticks li{font-size:14.5px}

/* ---------- 03 the dates ---------- */
.sa-dates{position:relative;margin:0;padding:0;list-style:none}
.sa-dates::before{content:"";position:absolute;left:141px;top:10px;bottom:10px;width:2px;background:var(--line)}
.sa-dates > li{position:relative;display:grid;grid-template-columns:118px minmax(0,1fr);gap:46px;padding:18px 0}
.sa-dates > li::before{content:"";position:absolute;left:135px;top:26px;box-sizing:border-box;width:14px;height:14px;border-radius:50%;background:#fff;border:3px solid var(--ink)}
.sa-dates > li.sa-key::before{background:var(--acc)}
.sa-dates > li.past::before{border-color:#C2CAD8}
.sa-dates time{display:block;color:var(--ink);font-size:clamp(20px,1.8vw,24px);font-weight:800;letter-spacing:-.03em;line-height:1.1}
.sa-dates time small{display:block;margin-top:4px;color:var(--muted);font-size:12.5px;font-weight:600;letter-spacing:0}
.sa-dates > li.past time{color:var(--muted)}
.sa-dates h3{margin:0;color:var(--ink);font-size:17px;font-weight:800;letter-spacing:-.02em}
.sa-dates p{margin-top:6px!important;max-width:62ch;color:var(--graphite);font-size:15px;line-height:1.6}
.sa-in{display:inline-block;margin-left:10px;padding:3px 10px;border-radius:999px;background:var(--acc-soft);color:var(--acc-text);font-size:12px;font-style:normal;font-weight:800;vertical-align:middle}
.sa-in:empty{display:none}
.sa-in.past{background:#EEF1F5;color:var(--muted)}

/* ---------- 04 how it works ---------- */
.sa-how{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:clamp(24px,3.4vw,52px);align-items:center}
.sa-steps{margin:0;padding:0;list-style:none;counter-reset:st}
.sa-steps li{position:relative;padding:16px 0 16px 58px;border-top:1px solid var(--line)}
.sa-steps li::before{counter-increment:st;content:"0" counter(st);position:absolute;left:0;top:18px;display:grid;place-items:center;width:40px;height:40px;border-radius:12px;background:var(--ink);color:var(--acc);font-size:14px;font-weight:800}
.sa-steps h3{margin:0;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.02em}
.sa-steps p{margin-top:6px!important;color:var(--graphite);font-size:15px;line-height:1.6}
.sa-how-ph{margin:0}
.sa-how-ph img{display:block;width:100%;height:clamp(260px,30vw,380px);object-fit:cover;border-radius:24px}
.sa-need{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:clamp(18px,2.4vw,30px);margin-top:clamp(28px,3.2vw,40px)}
.sa-need h3{margin:0 0 6px;color:var(--ink);font-size:16px;font-weight:800}
.sa-need ul{margin:0;padding:0;list-style:none}
.sa-need li{position:relative;padding:9px 0 9px 22px;border-top:1px solid var(--line);color:var(--graphite);font-size:14.5px;line-height:1.5}
.sa-need li::before{content:"";position:absolute;left:0;top:16px;width:9px;height:9px;border-radius:50%;background:var(--acc)}

/* ---------- 05 Making Tax Digital ---------- */
.sa-mtd{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(24px,3.4vw,52px);align-items:start}
.sa-k{margin:0 0 6px!important;color:var(--ink);font-size:17px;font-weight:800;letter-spacing:-.025em}
.sa-ladder{margin:0;padding:0;list-style:none}
.sa-ladder li{display:grid;grid-template-columns:auto minmax(0,1fr);gap:18px;align-items:center;padding:16px 0;border-top:2px solid var(--ink)}
.sa-ladder b{color:var(--ink);font-size:clamp(26px,2.6vw,36px);font-weight:800;letter-spacing:-.04em;line-height:1}
.sa-ladder li.on b{color:var(--acc-text)}
.sa-ladder span{color:var(--graphite);font-size:15px;line-height:1.5}
.sa-ladder span strong{color:var(--ink)}
.sa-q{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;margin:14px 0 0;padding:0;list-style:none}
.sa-q li{padding:14px 10px;border-radius:16px;background:var(--acc-soft);text-align:center}
.sa-q b{display:block;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.02em}
.sa-q span{display:block;margin-top:3px;color:var(--acc-text);font-size:12px;font-weight:700}
.sa-mtd-ph{margin:0 0 18px}
.sa-mtd-ph img{display:block;width:100%;height:clamp(200px,22vw,280px);object-fit:cover;border-radius:24px}
.sa-mtd .b-ticks li{font-size:15px}
.sa-mtd .sa-cta{margin-top:18px}

/* ---------- 06 the bill ---------- */
.sa-bill{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:clamp(24px,3.4vw,52px);align-items:center}
.sa-bill > div > p{max-width:60ch;color:var(--graphite);font-size:15.5px;line-height:1.65}
.sa-ex{margin:18px 0 0;padding:0;list-style:none;border-top:2px solid var(--ink)}
.sa-ex li{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:16px;align-items:center;padding:11px 0;border-bottom:1px solid var(--line);color:var(--graphite);font-size:15px}
.sa-ex li b{color:var(--ink);font-size:17px;font-weight:800;letter-spacing:-.02em;white-space:nowrap}
.sa-ex li.sum{margin-top:8px;padding:12px;border:0;border-radius:12px;background:var(--acc-soft);color:var(--acc-text);font-weight:700}
.sa-ex li.sum b{color:var(--acc-text)}
.sa-bill-ph{margin:0}
.sa-bill-ph img{display:block;width:100%;height:clamp(240px,26vw,320px);object-fit:cover;-webkit-mask-image:radial-gradient(76% 82% at 50% 50%,#000 40%,transparent 85%);mask-image:radial-gradient(76% 82% at 50% 50%,#000 40%,transparent 85%)}

/* ---------- 07 late ---------- */
.sa-late{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:clamp(24px,3.4vw,52px);align-items:start}
.sa-pen{width:100%;border-collapse:collapse;font-size:15px}
.sa-pen th{padding:10px 0;border-bottom:2px solid var(--ink);color:var(--ink);font-size:12.5px;font-weight:800;letter-spacing:.06em;text-align:left;text-transform:uppercase}
.sa-pen td{padding:12px 0;border-bottom:1px solid var(--line);color:var(--graphite);line-height:1.5;vertical-align:top}
.sa-pen td:first-child{padding-right:18px;color:var(--ink);font-weight:800;white-space:nowrap}
.sa-pen caption{padding:0 0 10px;color:var(--muted);font-size:13px;text-align:left}
.sa-late .b-ticks li{font-size:15px}

/* ---------- 08 fees ---------- */
.sa-fees{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0;padding:0;list-style:none}
.sa-fees > li{padding:22px;border:1px solid var(--line);border-radius:22px;background:#fff}
.sa-fees > li.sa-main{border-color:var(--ink);background:var(--ink);color:#fff}
.sa-fees b{display:block;color:var(--ink);font-size:clamp(30px,3vw,40px);font-weight:800;letter-spacing:-.04em;line-height:1}
.sa-fees > li.sa-main b{color:var(--acc)}
.sa-fees small{display:block;margin-top:5px;color:var(--muted);font-size:13px;font-weight:700}
.sa-fees > li.sa-main small{color:rgba(255,255,255,.7)}
.sa-fees h3{margin:12px 0 0;color:inherit;font-size:17px;font-weight:800;letter-spacing:-.02em}
.sa-fees ul{margin:10px 0 0;padding:0;list-style:none}
.sa-fees ul li{position:relative;padding:5px 0 5px 18px;color:var(--graphite);font-size:14px;line-height:1.5}
.sa-fees ul li::before{content:"";position:absolute;left:0;top:12px;width:8px;height:8px;border-radius:50%;background:var(--acc)}
.sa-fees > li.sa-main ul li{color:rgba(255,255,255,.82)}
.sa-fee-note{margin-top:16px!important;color:var(--muted);font-size:14px}
.sa-fee-note a{color:var(--acc-text);font-weight:700}

/* ---------- 09 areas we cover ---------- */
.sa-areas{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(24px,3.4vw,52px);align-items:start}
.sa-areas > div > p:not(.sa-lede){margin-top:14px!important;max-width:60ch;color:var(--graphite);font-size:15.5px;line-height:1.65}
.sa-places{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:0;padding:0;list-style:none}
.sa-places li{padding:18px 20px;border:1px solid var(--line);border-radius:20px;background:#fff}
.sa-places li.on{border-color:var(--ink);background:var(--ink)}
.sa-places h3{margin:0;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.02em}
.sa-places li.on h3{color:var(--acc)}
.sa-places p{margin-top:5px!important;color:var(--graphite);font-size:14px;line-height:1.5}
.sa-places li.on p{color:rgba(255,255,255,.82)}

/* ---------- narrower screens ---------- */
@media (max-width:1180px){
  .sa-fees{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:1000px){
  .sa-open,.sa-how,.sa-mtd,.sa-bill,.sa-late,.sa-areas{grid-template-columns:1fr}
  .sa-ph,.sa-how-ph,.sa-bill-ph{order:-1}
  .sa-ph img,.sa-bill-ph img{height:clamp(220px,44vw,300px)}
}
@media (max-width:620px){
  .sa-year{padding:20px 18px 22px}
  .sa-track{height:auto;margin:22px 0 0;background:none}
  .sa-fill,.sa-now,.sa-track-a,.sa-track-b{display:none}
  .sa-marks li{position:static;display:grid;grid-template-columns:14px auto minmax(0,1fr);gap:12px;align-items:baseline;padding:10px 0;border-top:1px solid rgba(255,255,255,.12);transform:none}
  .sa-marks li::before{position:relative;top:1px}
  .sa-marks b,.sa-marks span{position:static;width:auto;transform:none;text-align:left}
  .sa-marks li.on{border-top-color:rgba(var(--acc-rgb),.5)}
  .sa-who > li{grid-template-columns:76px minmax(0,1fr);gap:16px}
  .sa-who figure,.sa-who figure img{width:76px}
  .sa-who figure img{height:76px}
  .sa-who figure::after{width:28px;height:28px;font-size:11px}
  .sa-dates::before{left:6px}
  .sa-dates > li{grid-template-columns:1fr;gap:6px;padding:14px 0 14px 26px}
  .sa-dates > li::before{left:0;top:20px}
  .sa-need,.sa-fees,.sa-places{grid-template-columns:1fr}
  .sa-q{grid-template-columns:repeat(2,minmax(0,1fr))}
  .sa-pen td:first-child{white-space:normal}
}
@media (prefers-reduced-motion:reduce){
  .sa-fill,.sa-now{transition:none}
}