/* ================================
   IR35 GUIDE - OPTIMIZED STYLES
   ================================ */

/* ================================
   GLOBAL & LAYOUT
   ================================ */
html {
  scroll-behavior: smooth;
}

/* Offset for in-page anchor jumps (menu links, page load with #hash, back button)
   so targeted sections clear the fixed header. Matches headerOffset in
   ir35-guide-acf.js scrollToSection(). */
.ir35-content section[id],
.ir35-content h2[id],
.ir35-content .ir35-title-h2[id],
.ir35-mobile-section[id] {
  scroll-margin-top: 100px;
}

@media (max-width: 768px) {
  .ir35-content section[id],
  .ir35-content h2[id],
  .ir35-content .ir35-title-h2[id],
  .ir35-mobile-section[id] {
    scroll-margin-top: 75px;
  }
}

body .ast-container {
  max-width: 100% !important;
  padding: 0 !important;
}

.ir35-article {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 56px;
  max-width: 808px;
  font-family:
    "Inter",
    -apple-system,
    BlinkMacSystemFont,
    sans-serif;
}



@media (max-width: 1200px){
	.ir35-guide-article .container{
		padding: 0;
	}
}

/* ================================
   SECTIONS
   ================================ */
.ir35-section {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 24px;
  width: 100%;
  margin-bottom: 60px;
  margin-top: 0;
}

.ir35-section#background-ir35 {
  margin-bottom: 23px;
}

.ir35-section#ir35-meaning {
  margin-bottom: 25px;
}

.ir35-section#what-is-ir35 {
  margin-bottom: 0;
}

.ir35-section#how-ir35-works {
  margin-bottom: 0;
}

.ir35-section#who-ir35-applies {
  margin-bottom: 0;
}

.ir35-section#trading-inside-ir35 {
  margin-bottom: 0;
}

.ir35-section#who-ir35-applies .ir35-text {
  margin-bottom: 0;
}

.ir35-section#who-ir35-applies .ir35-highlight {
  margin-top: 0;
  margin-bottom: 0;
}

.ir35-section#who-ir35-applies .ir35-highlight__text {
  margin-bottom: 5px;
}

.ir35-section#who-ir35-applies .ir35-highlight__text {
  margin-bottom: 5px;
}

.ir35-section#inside-ir35 {
  margin-bottom: 0;
}

.ir35-section#implications-inside-ir35 {
  margin-bottom: 8px;
}

.ir35-section#trading-inside-ir35 .ir35-highlight {
  margin-top: 16px;
  margin-bottom: 16px;
  letter-spacing: 0.01em;
}

.ir35-section#trading-inside-ir35 .ir35-highlight__text {
  margin: 0;
}

.ir35-section#cost-of-ir35 {
  margin-bottom: 32px;
}

.ir35-section#comparison-500 {
  margin-bottom: 0;
}

.ir35-section#key-drivers-disparity {
  margin-bottom: 0;
}

.ir35-section#impact-daily-rates {
  margin-bottom: 0;
}

.ir35-section#impact-tax-planning {
  margin-bottom: 0;
}

.ir35-section#cost-summary {
  margin-bottom: 0;
}

.ir35-section#impact-tax-planning .ir35-text {
  margin-bottom: 0;
}

.ir35-section#impact-pension {
  margin-bottom: 0;
}

.ir35-section#ir35-assessments {
  margin-top: 0;
  margin-bottom: 0;
}

.ir35-section#ir35-assessments .ir35-bullet-list__items {
  margin-left: 0;
}

.ir35-section#when-does-ir35-apply {
  margin-bottom: 0;
}

.ir35-section#cost-summary .ir35-text {
  margin-bottom: 0;
}

.ir35-section#what-is-limited-company {
  margin-bottom: 37px;
}

.ir35-section#outside-ir35 {
  margin-bottom: 0;
}

.ir35-section#implications-outside-ir35 {
  margin-bottom: 0;
}

.ir35-section#who-is-responsible-assessment {
  margin-bottom: 0;
}

.ir35-section#how-is-status-determined {
  margin-bottom: 0;
}

.ir35-section#trading-outside-ir35 {
  margin-bottom: 0;
}

.ir35-section#hmrc-cest-tool {
  margin-bottom: 0;
}

.ir35-section#ir35-rules {
  margin-bottom: 0;
}

.ir35-section#ir35-rules-description {
  margin-bottom: 0;
}

.ir35-section#supervision-direction-control {
  margin-bottom: 0;
}

.ir35-section#substitution {
  margin-bottom: 0;
}

.ir35-section#mutuality-of-obligation {
  margin-bottom: 0;
}

.ir35-section#working-practices {
  margin-bottom: 0;
}

.ir35-section#ir35-compliance {
  margin-bottom: 0;
}

.ir35-section#hmrc-investigations {
  margin-bottom: 0;
}

.ir35-section#investigation-process {
  margin-bottom: 0;
}

.ir35-section#consequences-ir35-wrong {
  margin-bottom: 0;
}

.ir35-section#who-is-responsible {
  margin-bottom: 0;
}

.ir35-section#maintain-compliance {
  margin-bottom: 0;
}

.ir35-section#expenses {
  margin-bottom: 0;
}

.ir35-section#trading-outside-ir35-expenses {
  margin-bottom: 0;
}

.ir35-section#expenses-5-rule {
  margin-bottom: 0;
}

.ir35-section#foreign-companies {
  margin-bottom: 0;
}

.ir35-section#overseas-clients {
  margin-bottom: 0;
}

.ir35-section#impact-uk-contractors {
  margin-bottom: 0;
}

.ir35-section#wholly-overseas {
  margin-bottom: 0;
}

.ir35-section#overseas-contractors {
  margin-bottom: 0;
}

.ir35-section#limited-companies {
  margin-bottom: 0;
}

.ir35-section#use-limited-company-inside-ir35 {
  margin-bottom: 0;
}

.ir35-section#limitations {
  margin-bottom: 0;
}

.ir35-section#alternatives {
  margin-bottom: 0;
}

.ir35-section#outside-ir35-limited-companies {
  margin-bottom: 104px;
}

.ir35-section#sole-traders {
  margin-bottom: 0;
}

.ir35-section#contractors-sole-traders {
  margin-bottom: -104px;
}

.ir35-numbered-step-text {
  display: flex;
  flex-direction: column;
  gap: 16px;
}

.ir35-numbered-step-text p {
  margin-bottom: 16px!important;
  letter-spacing: -0.01em;
}

.ir35-numbered-step-text p:last-child {
  margin-bottom: 16px!important;
}

/* .ir35-section#investigation-process .ir35-numbered-step__content {
  flex-direction: column;
} */

/* Key takeaways is a SIBLING (comes after) the section, not inside it */
.ir35-section#what-is-limited-company+.ir35-key-takeaways .ir35-key-takeaways__inner .ir35-key-takeaways__title {
  margin: 0 !important;
}

.ir35-section#what-is-limited-company+.ir35-key-takeaways {
  padding-bottom: 0 !important;
  margin-bottom: 22px;
}

.ir35-section#limited-company-meaning {
  gap: 7px;
  margin-bottom: 13px;
}

.ir35-section#limited-company-meaning .ir35-roman-list {
  gap: 0px;
}

.ir35-section#advantages-disadvantages {
  gap: 14px;
}

.ir35-section#contractors-limited-companies {
  margin-bottom: 20px;
}

.ir35-section#limited-vs-sole-trader {
  margin-bottom: 34px;
}

.ir35-section#limited-vs-sole-trader+.ir35-key-takeaways {
  margin-bottom: 23px;
}

/* Intro section (bordered text + image) */
.ir35-intro-section {
  display: flex;
  flex-direction: column;
  gap: 20px;
  width: 100%;
  margin-bottom: 104px;
}

/* ================================
   TYPOGRAPHY
   ================================ */

/* H2 Title (Blue) with Divider */
.ir35-title-h2-wrap {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 16px;
  width: 100%;
}

.ir35-title-h2 {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 700 !important;
  font-size: 40px !important;
  line-height: 44px;
  color: #4b5db0 !important;
  margin: 104px 0 0 !important;
}

.ir35-divider {
  width: 100%;
  height: 0;
  border: none;
  border-top: 1px solid rgba(0, 34, 186, 0.2);
  margin: 0;
}

/* H3 Title (Black) */
.ir35-title-h3 {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600 !important;
  font-size: 30px !important;
  line-height: 35px !important;
  color: #333333;
  margin: 0;
}

/* Body Text */
.ir35-text {
  width: 100%;
  font-family: "Inter";
  font-style: normal;
  font-weight: 400 !important;
  font-size: 17px !important;
  line-height: 150%;
  color: #333333;
  margin: 0;
}

.ir35-text--bold {
  font-weight: 700;
}

.ir35-text--italic {
  color: var(--Black-Guide-Text, #333);
  font-family: "Inter";
  font-size: 17px;
  font-style: italic;
  font-weight: 400;
  line-height: 150%;
}

.ir35-text a {
  color: #4b5db0;
  text-decoration: underline;
}

/* ================================
   BORDERED BLOCKS
   ================================ */
.ir35-bordered-block {
  box-sizing: border-box;
  display: flex;
  flex-direction: column;
  align-items: center;
  padding: 0 0 0 16px;
  gap: 8px;
  width: 100%;
  border-left: 2px solid #333333;
}

.ir35-bordered-block--blue {
  border-left-color: #4b5db0;
}

.ir35-bordered-block--light {
  border-left-color: #e5e9f8;
}

.ir35-bordered-block p {
  font-family: "Inter", sans-serif;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
  margin: 0;
  margin-bottom: 18px !important;
}

.ir35-bordered-block p:last-child {
  margin-bottom: 0!important;
}

.ir35-bordered-block p strong {
  font-weight: 700;
}

/* ================================
   IMAGES
   ================================ */
.ir35-image-block {
  width: 100%;
  display: flex;
  justify-content: center;
  /* padding: 40px 0; */
}

.ir35-image-block img {
  max-width: 100%;
  height: auto;
}

.ir35-image-block--small img {
  max-width: 500px;
}

.ir35-image-block--medium img {
  max-width: 700px;
}

.ir35-image-block--large img {
  max-width: 900px;
}

/* ================================
   KEY TAKEAWAYS BOX
   ================================ */
.ir35-key-takeaways {
  box-sizing: border-box;
  display: flex;
  flex-direction: column;
  align-items: stretch;
  margin: 56px 0;
  padding: 22px 38px;
  gap: 8px;
  width: 100%;
  background:
    linear-gradient(#fbfbfe, #fbfbfe) padding-box,
    linear-gradient(-45deg,
      rgba(0, 34, 186, 0.5) 0%,
      rgba(0, 34, 186, 0.1) 25%,
      rgba(0, 34, 186, 0.1) 50%,
      rgba(0, 34, 186, 0.1) 75%,
      rgba(0, 34, 186, 0.5) 100%) border-box;
  border: 2px solid transparent;
  border-radius: 0;
}

.ir35-key-takeaways__inner {
  display: flex;
  flex-direction: column;
  align-items: stretch;
  padding: 0;
  gap: 16px;
  width: 100%;
}

.ir35-key-takeaways__title {
  font-family: "Inter" !important;
  font-style: normal !important;
  font-weight: 600 !important;
  font-size: 20px !important;
  line-height: 140% !important;
  /* 28px */
  color: #2f408b !important;
  margin: 0 !important;
}

.ir35-content ul,
.ir35-content ol {
  display: flex;
  flex-direction: column;
  align-items: stretch;
  gap: 12px;
}

.ir35-key-takeaways__list {
  display: flex;
  flex-direction: column;
  align-items: stretch;
  padding: 0;
  gap: 12px;
  width: 100%;
  margin: 0;
}

.ir35-key-takeaways__list li {
  font-family: "Inter", sans-serif;
  font-weight: 400;
  font-size: 17px;
  line-height: 1.5em;
  color: #333333;
}

.ir35-key-takeaways__list li strong {
  font-weight: 700;
}

/* ================================
   STEPS/PYRAMID CONTAINER
   ================================ */
.ir35-steps {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 24px;
  width: 100%;
  margin: 56px 0;
  padding: 0;
}

.ir35-steps__title {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 20px;
  line-height: 140%;
  text-align: center;
  color: #2f408b;
  margin: 0;
}

.ir35-steps__list {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 12px;
  width: 100%;
  margin-bottom: 0!important;
  padding: 0;
}

/* Individual Step */
.ir35-step {
  display: flex;
  flex-direction: row;
  align-items: flex-start;
  padding: 0;
  gap: 8px;
  width: 100%;
}

/* Pyramid indentation (reversed: 1 has most, 3 has least) */
.ir35-step--1 {
  padding-left: 120px;
}

.ir35-step--2 {
  padding-left: 72px;
}

.ir35-step--3 {
  padding-left: 24px;
}

.ir35-step__number {
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: flex-end;
  padding: 0;
  gap: 8px;
  width: 40px;
  height: 56px;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 900;
  font-size: 56px;
  line-height: 100%;
  text-align: right;
  color: #e5e9f8;
  flex-shrink: 0;
}

.ir35-step__card {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  flex-grow: 1;
  gap: 8px;
  padding: 14px 16px!important;
  background: #f7f8fd;
  border: 2px solid #e5e9f8;
  border-radius: 8px;
  box-sizing: border-box;
}

.ir35-step.ir35-step--1 {
  max-width: 780px;
}

.ir35-step__card-inner {
  box-sizing: border-box;
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 8px;
  width: 100%;
  filter: drop-shadow(0px 9px 110px rgba(0, 0, 0, 0.04)) drop-shadow(0px 2.71324px 33.1618px rgba(0, 0, 0, 0.0260636)) drop-shadow(0px 1.12694px 13.7737px rgba(0, 0, 0, 0.02)) drop-shadow(0px 0.407592px 4.98168px rgba(0, 0, 0, 0.0139364));
}

.ir35-step__title {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 140%;
  color: #333333;
  color: #333333 !important;
  margin: 0 !important;
  border: none !important;
}

.ir35-step__description {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
  margin: 0 !important;
}

/* ================================
   ROMAN NUMERALS LIST
   ================================ */
.ir35-roman-list {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 16px;
  width: 100%;
}

.ir35-roman-item {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  /* gap: 8px; */
  width: 100%;
}

.ir35-roman-item__header {
  display: flex;
  flex-direction: row;
  align-items: flex-end;
  margin-bottom: 8px;
  gap: 12px;
  width: 100%;
  position: relative;
}

.ir35-roman-item__header::after {
  content: "";
  position: absolute;
  bottom: 0;
  left: 59px;
  /* 44px numeral + 15px gap */
  right: 0;
  height: 1px;
  background: linear-gradient(to right,
      rgba(75, 93, 176, 1),
      rgba(75, 93, 176, 0));
}

.ir35-roman-item__numeral {
  display: flex;
  justify-content: center!important;
  flex-shrink: 0;
  width: 46px;
  height: auto;
  border-radius: 0!important;
}

.ir35-roman-item__numeral img {
  display: block;
  width: auto;
  height: auto;
  max-width: 100%;
  border-radius: 0 !important;
}

.ir35-roman-item__title {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 20px;
  line-height: 130%;
  color: #4b5db0;
  margin: 0;
}

.ir35-roman-item__content {
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  gap: 0;
  width: 100%;
  padding: 0 0 0 58px;
}

.ir35-content .ir35-roman-item__content p {
  margin-bottom: 16px;
  text-align: justify;
}

.ir35-roman-item__description {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  text-align: justify;
  color: #333333;
  margin: 0;
  flex-grow: 1;
}

/* ================================
   HIGHLIGHT BOX
   ================================ */
.ir35-highlight {
  display: flex;
  flex-direction: row;
  align-items: center !important;
  gap: 24px;
  width: 100%;
  margin-top: 0;
  margin-bottom: 0;
  padding: 0 !important;
}

.ir35-highlight__icon {
  flex-shrink: 0;
  width: auto;
  height: auto;
  border-radius: 0 !important;
}

.ir35-highlight__icon img {
  display: block;
  width: auto;
  height: auto;
  max-width: 100%;
  border-radius: 0 !important;
	position: relative;
	top: 4px;
}

.ir35-highlight__text {
  font-family: "Inter";
  font-style: normal;
  font-weight: 700 !important;
  font-size: 17px;
  line-height: 150%;
  color: #4b5db0 !important;
  margin: 0;
  flex-grow: 1;
  margin-bottom: 0 !important;
}

.ir35-highlight__text p {
  font-size: 17px;
  line-height: 150%;
  font-weight: 700 !important;
  color: #4b5db0 !important;
  text-align: left!important;
}

.ir35-highlight__text a {
  color: #4b5db0;
  text-decoration: underline;
}

.ir35-asessment-list {
  display: flex;
  flex-direction: column;
  gap: 8px;
  list-style: disc;
  margin: -12px 0 0 24px;
}

.ir35-asessment-list li {
  font-family: "Inter", sans-serif;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
}

.ir35-numbered-inner-list {
  margin: 0 0 0 24px;
  list-style: disc;
}

/* ================================
   RESPONSIVE
   ================================ */
@media (max-width: 860px) {
  .ir35-article {
    padding: 0 20px;
    gap: 40px;
  }

  .ir35-title-h2 {
    font-size: 32px;
    line-height: 38px;
  }

  .ir35-title-h3 {
    font-size: 24px;
    line-height: 30px;
  }

  .ir35-step--1,
  .ir35-step--2,
  .ir35-step--3 {
    padding-left: 0;
  }

  .ir35-step__number {
    width: 40px;
    height: 48px;
    font-size: 48px;
  }

  .ir35-key-takeaways {
    padding: 20px 24px;
  }

  .ir35-highlight {
    gap: 16px;
  }

  .ir35-bordered-block {
    padding-left: 12px;
  }

  .ir35-image-block {
    padding: 24px 0;
  }

  .ir35-image-block--small img,
  .ir35-image-block--medium img,
  .ir35-image-block--large img {
    max-width: 100%;
  }
}

@media (max-width: 768px) {
  .ir35-roman-item__content {
    padding-left: 0;
  }

  .ir35-roman-item__header {
    flex-wrap: wrap;
  }
}

/* ================================
   BULLET LIST (for IR35 Assessments)
   ================================ */
.ir35-bullet-list {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 12px;
  width: 100%;
}

.ir35-bullet-list__title {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 800;
  font-size: 17px;
  line-height: 140%;
  color: #333333;
  margin: 0;
}

.ir35-bullet-list__items {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 24px;
  width: 100%;
  list-style: none;
  margin: 0 0 0 24px;
}

.ir35-bullet-list__items li {
  display: flex;
  flex-direction: column;
  gap: 4px;
}

.ir35-bullet-list__items .ir35-text {
  padding-left: 13px;
  margin-top: -4px;
}

.ir35-bullet-list__items .ir35-text-blue {
  margin: 0;
  color: var(--Blue-Secondary, #4b5db0);
  font-family: Inter;
  font-size: 17px;
  font-style: normal;
  font-weight: 500;
  line-height: 150%;
  /* 25.5px */
}

/* ================================
   LABEL + PARAGRAPH (for IR35 Rules)
   ================================ */
.ir35-label-paragraph {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 8px;
  width: 100%;
}

.ir35-label-paragraph__label {
  display: flex;
  flex-direction: row;
  justify-content: center;
  align-items: center;
  padding: 0;
  gap: 8px;
  height: 26px;
}

.ir35-label-paragraph__bracket {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 24px;
  line-height: 150%;
  color: #333333;
}

.ir35-label-paragraph__text {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 700;
  font-size: 17px;
  line-height: 150%;
  color: #4b5db0;
}

.ir35-label-paragraph__content {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
  margin: 0;
}

/* ================================
   NUMBERED STEPS (for IR35 Compliance)
   ================================ */
.ir35-numbered-steps {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  width: 100%;
  gap: 0;
}

.ir35-numbered-step {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0 0 4px;
  gap: 4px;
  width: 100%;
}

.ir35-numbered-step__header {
  display: flex;
  flex-direction: row;
  align-items: center;
  padding: 0;
  gap: 12px;
  width: 100%;
}

.ir35-numbered-step__number {
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  width: 32px;
  height: 32px;
  background: #4b5db0;
  border-radius: 100px;
  flex-shrink: 0;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 28px;
  color: #f7f8fd;
}

.ir35-numbered-step__title {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 28px;
  color: #4b5db0;
  margin: 0;
}

/* Row: connector line (1px, fills height) + text, gap 28px
   padding-left: 16px aligns the connector with the centre of the 32px badge */
.ir35-numbered-step__content {
  display: flex;
  flex-direction: row;
  align-items: stretch;
  padding: 0 0 0 16px;
  gap: 28px;
  width: 100%;
  position: relative;
}

/* Vertical connector line */
.ir35-numbered-step__content::before {
  content: "";
  flex-shrink: 0;
  width: 1px;
  background: #e5e6e7;
  align-self: stretch;
}

/* Arrowhead at the bottom of the connector line */
.ir35-numbered-step__content::after {
  content: "";
  position: absolute;
  bottom: 0;
  left: 16px;
  /* same as padding-left — centers on the 1px line */
  transform: translateX(-50%);
  width: 0;
  height: 0;
  border-left: 6px solid transparent;
  border-right: 6px solid transparent;
  border-top: 8px solid #e5e6e7;
}

.ir35-numbered-step__text {
  flex-grow: 1;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
  margin: 0;
  padding-bottom: 16px;
}

.ir35-numbered-step__text a {
  text-decoration: underline;
  color: #0022ba;
}

.ir35-key-takeaways__list-marginal-trap {
  margin: 0 0 0 24px;
  list-style: decimal;
  display: flex;
  flex-direction: column;
  gap: 24px;
}

/* No connector line or arrow on the last step */
.ir35-numbered-step:last-child .ir35-numbered-step__content::before,
.ir35-numbered-step:last-child .ir35-numbered-step__content::after {
  display: none;
}

/* Last step has no connector line, so align text like mobile */
.ir35-numbered-step:last-child .ir35-numbered-step__content {
  padding-left: 44px;
}

@media (max-width: 768px) {
  .ir35-numbered-step__content {
    padding-left: 44px;
  }
}

/* ================================
   ADVANTAGES/DISADVANTAGES (for Umbrella Company)
   ================================ */
.advantages-text-green {
  color: green;
}

.advantages-text-red {
  color: red;
}

.ir35-advantages-list {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 24px;
  width: 100%;
}

.ir35-advantage-item {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 16px;
  gap: 12px;
  width: 100%;
  background: #eefcf0;
  border-radius: 8px;
  box-sizing: border-box;
}

.ir35-advantage-item--disadvantage {
  background: #fff5f5;
}

.ir35-advantage-item__header {
  display: flex;
  flex-direction: row;
  justify-content: space-between;
  align-items: flex-start;
  padding: 0;
  gap: 12px;
  width: 100%;
}

.ir35-advantage-item__title {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 28px;
  color: #333333;
  margin: 0 auto 0 0;
}

.ir35-advantage-item__badge {
  text-align: end;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 14px;
  line-height: 28px;
  text-transform: uppercase;
  flex-shrink: 0;
}

.ir35-advantage-item__badge--advantage {
  color: #009951;
}

.ir35-advantage-item__badge--disadvantage {
  color: #ee6e68;
}

.ir35-advantage-item__text {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 150%;
  color: #333333;
  margin: 0;
}

@media (max-width: 768px) {
  .ir35-advantage-item__header {
    flex-direction: column;
    gap: 8px;
  }

  .ir35-advantage-item__badge {
    align-self: flex-start;
  }
}

/* ================================
   EMPHASIZED LABEL (for Payslip terminology)
   ================================ */
.ir35-emphasized-label {
  /* margin-top: 25px; */
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 16px;
  width: 100%;
}

.ir35-emphasized-label__header {
  box-sizing: border-box;
  display: flex;
  flex-direction: row;
  justify-content: center;
  align-items: center;
  padding: 0 0 4px;
  gap: 8px;
  width: 100%;
  border-bottom: 1px solid transparent;
}

.ir35-emphasized-label__title {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 28px;
  color: #4b5db0;
  border-bottom: 2px solid transparent;
  border-image: linear-gradient(to right, #4b5db0, rgba(75, 93, 176, 0)) 1;
  border-image-slice: 1;
  margin: 0;
}

.ir35-emphasized-label__content {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 12px;
  width: 100%;
}

.ir35-emphasized-label__content .ir35-text {
  margin: 0;
}

.content-wrapper-ir35 .ir35-bordered-block {
  margin-bottom: 104px;
}

.content-wrapper-ir35 .ir35-intro-section {
  margin-bottom: 104px;
}

.content-wrapper-ir35 .what-is-ir35 {
  display: flex;
  flex-direction: column;
  gap: 56px;
  margin-bottom: 104px;
}

.content-wrapper-ir35 .ir35-steps {
  padding: 32px 0;
}

.content-wrapper-ir35 .ir35-roman-item__content,
.limited-companies .ir35-roman-item__content {
  flex-direction: column;
}

.limited-companies .ir35-numbered-step__content {
  flex-direction: column;
  padding-left: 44px;
}

.limited-companies .ir35-numbered-step__content::before,
.limited-companies .ir35-numbered-step__content::after {
  display: none;
}

/* ============================================================
   HOW TO REGISTER FOR SELF-ASSESSMENT — isolated component
   Figma node 4783-98681
   ============================================================ */

.sa-register-list {
  display: flex;
  flex-direction: column;
  gap: 24px;
  width: 100%;
}

.sa-register-list__item {
  display: flex;
  flex-direction: column;
  gap: 4px;
  padding: 0 16px;
  border-radius: 16px;
  background: transparent;
  width: 100%;
  box-sizing: border-box;
}

.sa-register-list__title {
  font-family: "Inter", sans-serif;
  font-weight: 500;
  font-size: 17px;
  line-height: 1.5em;
  color: #4b5db0;
  margin: 0;
}

.sa-register-list__body {
  display: flex;
  flex-direction: column;
  gap: 8px;
  padding: 0 0 0 28px;
  width: 100%;
  box-sizing: border-box;
}

.sa-register-list__body p {
  font-family: "Inter", sans-serif;
  font-weight: 400;
  font-size: 17px;
  line-height: 1.5em;
  color: #333333;
  margin: 0;
}

/* ===== BREADCRUMBS ===== */
.ir35-breadcrumbs {
  max-width: 100%;
  display: flex;
  flex-direction: row;
  align-items: center;
  flex-wrap: wrap;
  /* padding: 0 108px; */
  gap: 16px;
  /* width: 1240px; */
  margin: 72px auto 0;
}

.ir35-breadcrumbs a {
  font-family: 'Nunito', sans-serif;
  font-weight: 400;
  font-size: 16px;
  line-height: 24px;
  color: #8C8C8C;
  text-decoration: none;
}

.ir35-breadcrumbs a:first-child {
  font-weight: 500;
}

.ir35-breadcrumbs-link {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 16px;
}

.ir35-breadcrumbs a:hover {
  color: #334EC8;
}

.ir35-breadcrumbs .separator {
  color: #333333;
  font-size: 20px;
  margin-bottom: -8px;
}

.ir35-breadcrumbs .current {
  display: flex;
  align-items: center;
  gap: 8px;
  font-family: 'Nunito', sans-serif;
  font-weight: 400;
  font-size: 16px;
  line-height: 24px;
  color: #474747;
}

/* ===== HERO SECTION ===== */
.ir35-hero {
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  padding: 56px 0px;
  gap: 10px;
  width: 100%;
  background: #F7F8FD;
  position: relative;
  margin-top: 24px;
}

@media (max-width: 1200px){
	.ir35-hero{
		padding: 56px 0!important;
	}
}

.ir35-hero-content {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 0;
  gap: 16px;
  width: 1264px;
  max-width: 100%;
  padding: 0 20px;
  position: relative;
}

.ir35-read-time {
  display: flex;
  align-items: center;
  gap: 4px;
  font-family: 'Inter', sans-serif;
  font-weight: 500;
  font-size: 16px;
  line-height: 16px;
  color: #617798;
}

.ir35-read-time svg {
  width: 18px;
  height: 18px;
  stroke: #617798;
}

.ir35-hero-title {
  font-family: 'Inter', sans-serif;
  font-weight: 600;
  font-size: 72px;
  line-height: 80px;
  color: #000000;
  margin: 0;
  width: 100%;
  max-width: 800px;
}

.ir35-hero-footer {
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  width: 100%;
  gap: 48px;
}

.ir35-updated {
  font-family: 'Inter', sans-serif;
  font-weight: 500;
  font-size: 14px;
  line-height: 18px;
  color: #334EC8;
  letter-spacing: -0.01em;
}

.ir35-share-container {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 8px;
  z-index: 7;
}

.ir35-share-text {
  font-family: 'Inter', sans-serif;
  font-weight: 400;
  font-size: 14px;
  line-height: 18px;
  color: #334EC8;
}

.ir35-social-links {
  display: flex;
  flex-direction: row;
  gap: 7px;
  width: 100%;
}

.ir35-social-link {
  display: flex;
  justify-content: center;
  align-items: center;
  width: 40px;
  height: 40px;
  border: 1px solid #E5E9F8;
  border-radius: 20px;
  background: transparent;
  cursor: pointer;
  transition: border-color 0.3s ease;
  text-decoration: none;
  padding: 0;
}

.ir35-social-link:hover {
  background: transparent;
  border-color: #334EC8;
}

.ir35-social-link svg {
  fill: #617798;
  flex-shrink: 0;
}

/* Hero section specific social link styles */
.ir35-hero .ir35-social-link {
  width: 40px;
  height: 40px;
  min-width: 40px;
}

.ir35-hero .ir35-social-link svg {
  width: auto;
  height: auto;
  max-width: 18px;
  max-height: 18px;
}

.ir35-hero-icon {
  position: absolute;
  right: -9px;
  top: 30%;
  transform: translateY(-50%);
  width: 260px;
  height: 260px;
}


/* ===== MAIN LAYOUT ===== */
.ir35-main {
  display: flex;
  flex-direction: row;
  padding: 64px 20px 20px;
  gap: 60px;
  max-width: 1264px;
  width: 100%;
  margin: 0 auto;
}

.contractor-main {
  display: flex;
  flex-direction: column;
  width: 100%;
  max-width: 1224px;
  margin: 0 auto;
  padding: 111px 208px 80px;
}

.contractor-main .ir35-sticky-nav {
  display: none;
}

.contractor-content {
  gap: 0;
}

.ast-plain-container.ast-no-sidebar #primary {
  margin-top: 0;
}

/* ===== STICKY NAVIGATION ===== */
.ir35-sticky-nav {
  position: sticky;
  top: 104px;
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 128px;
  width: 262px;
  min-width: 242px;
  height: fit-content;
  align-self: flex-start;
}

.ir35-nav-menu {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 2px;
  width: 100%;
  border-left: 1px solid #E5E6E7;
}

.ir35-nav-item {
  display: flex;
  flex-direction: row;
  align-items: center;
  padding: 0;
  gap: 8px;
  width: 100%;
  height: 32px;
  text-decoration: none;
  border-left: 1px solid transparent;
  margin-left: -1px;
  transition: all 0.2s ease;
}

.ir35-nav-item:hover {
  border-left-color: #334EC8;
}

.ir35-nav-item.active {
  border-left: 2px solid #0022BA;
  margin-left: -2px;
}

.ir35-nav-item .icon-container {
  display: flex;
  align-items: center;
  justify-content: center;
  padding: 6px;
  width: 32px;
  height: 32px;
  border-radius: 4px;
}

.ir35-nav-item .icon-container svg {
  width: 20px;
  height: 20px;
  stroke: #617798;
  fill: none;
}

.ir35-nav-item .icon-container img {
  display: block;
  width: 20px;
  height: 20px;
  object-fit: contain;
  filter: grayscale(1) opacity(0.9);
  filter: grayscale(0.6) opacity(0.8);
  transition: all 0.3s;
}

.ir35-nav-item .icon-container svg [stroke] {
  stroke: #617798;
}

.ir35-nav-item .icon-container svg [fill]:not([fill="none"]) {
  fill: #617798;
}

.ir35-nav-item.active .icon-container svg [stroke] {
  stroke: #334EC8;
}

.ir35-nav-item.active .icon-container svg [fill]:not([fill="none"]) {
  fill: #334EC8;
}

.ir35-nav-item.active .icon-container img {
  filter: grayscale(0) opacity(1);
}

.ir35-nav-item .nav-title {
  font-family: 'Inter', sans-serif;
  font-weight: 400;
  font-size: 14px;
  line-height: 18px;
  color: #617798;
  letter-spacing: -0.01em;
}

.ir35-nav-item.active .nav-title {
  font-weight: 600;
  color: #334EC8;
}

.ir35-nav-share {
  display: flex;
  flex-direction: column;
  gap: 8px;
  width: 100%;
}

.ir35-nav-share-text {
  font-family: 'Inter', sans-serif;
  font-weight: 400;
  font-size: 14px;
  line-height: 18px;
  color: #617798;
}

.ir35-nav-social-links {
  display: flex;
  flex-direction: row;
  gap: 12px;
}

/* ===== CONTENT AREA ===== */
.ir35-content {
  flex: 1;
  max-width: 808px;
}

.ir35-content h2 {
  width: 100%;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 700 !important;
  font-size: 40px !important;
  line-height: 44px;
  color: #4b5db0 !important;
  margin: 104px 0 24px !important;
  padding-bottom: 16px;
  border-bottom: 1px solid rgba(0, 34, 186, 0.2);
}

.ir35-content h2:first-child {
  margin-top: 0!important;
}

#what-is-ir35 {
  margin: 81px 0 24px !important;
}

.ir35-content h3 {
  margin-top: 56px;
  margin-bottom: 24px;
  font-family: 'Inter', sans-serif;
  font-weight: 600;
  font-size: 30px;
  line-height: 35px;
  color: #000000;
  /* margin: 32px 0 16px 0; */
}

.ir35-content h5 {
  width: 100%;
  margin: 24px 0 16px;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 600;
  font-size: 18px;
  line-height: 140%;
  color: #4b5db0;
  border-bottom: 2px solid transparent;
  border-image: linear-gradient(to right, #4b5db0, rgba(75, 93, 176, 0)) 1;
  border-image-slice: 1;
}

.ir35-content p {
  margin-bottom: 16px;
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: 17px;
  line-height: 153%;
  text-align: left;
  color: #333333;
}

.ir35-content p:last-child {
  margin-bottom: 0;
}

.ir35-content ul,
.ir35-content ol {
  gap: 8px;
  margin: -12px 0 0;
  padding-left: 24px;
  font-family: 'Inter', sans-serif;
  font-weight: 400;
  font-size: 16px;
  line-height: 28px;
  color: #333333;
}

.ir35-key-takeaways__list {
  gap: 12px!important;
  margin: 0!important;
  padding-left: 24px;
  font-family: 'Inter', sans-serif;
  font-weight: 400;
  font-size: 16px;
  line-height: 28px;
  color: #333333;
}

.ir35-content li {
  font-family: "Inter", sans-serif;
  font-style: normal;
  font-weight: 400 !important;
  font-size: 17px !important;
  line-height: 150%;
  color: #333333;
}

.ir35-content strong {
  font-weight: 700;
}

p[style*="font-weight:700"] strong {
  font-weight: 700;
}

p[style*="font-weight:600"] strong {
  font-weight: 600;
}

.ir35-content a {
  display: inline-block;
  color: #334EC8;
  text-decoration: none;
  position: relative;
}

.ir35-content a:after {
  content: '';
  background: #334EC8;
  width: 100%;
  height: 1px;
  position: absolute;
  bottom: 0;
  left: 0;
  transition: all 0.3s;
}

.ir35-content a:hover {
  color: #0022BA;
}

.ir35-content a:hover .ir35-content a:after {
  background: #0022BA;
}

.ir35-content img {
  max-width: 100%;
  height: auto;
  border-radius: 8px;
  /* margin: 24px 0; */
}

.ir35-content blockquote {
  border-left: 4px solid #334EC8;
  padding-left: 20px;
  margin: 24px 0;
  font-style: italic;
  color: #474747;
}

/* ===== RESPONSIVE ===== */
@media (max-width: 1200px) {

  .ir35-breadcrumbs,
  .ir35-hero,
  .ir35-main {
    padding-left: 16px;
    padding-right: 16px;
  }

  .ir35-hero-title {
    font-size: 44px;
    line-height: 120%;
  }
}

@media (max-width: 900px) {
  .ir35-main {
    flex-direction: column;
  }

  .ir35-sticky-nav {
    position: relative;
    top: 0;
    width: 100%;
    min-width: 100%;
    flex-direction: row;
    flex-wrap: wrap;
    gap: 16px;
  }

  .ir35-nav-menu {
    flex-direction: row;
    flex-wrap: wrap;
    border-left: none;
    gap: 8px;
  }

  .ir35-nav-item {
    border-left: none;
    border-bottom: 2px solid transparent;
    margin-left: 0;
    width: auto;
    padding: 8px 12px;
  }

  .ir35-nav-item.active {
    border-left: none;
    border-bottom-color: #0022BA;
    margin-left: 0;
  }

  .ir35-nav-share {
    display: none;
  }

  .ir35-content {
    max-width: 100%;
  }
}

@media (max-width: 600px) {

  .ir35-breadcrumbs,
  .ir35-hero,
  .ir35-main {
    padding-left: 16px;
    padding-right: 16px;
  }

  .ir35-hero-footer {
    flex-direction: column;
    align-items: flex-end;
    gap: 24px;
  }

  .ir35-hero-icon {
    display: none;
  }
}

/* ===== MOBILE STYLES ===== */
@media (max-width: 768px) {

  .contractor-main .ir35-sticky-nav {
    display: none !important;
  }

  /* Hide desktop sticky nav on mobile */
  .ir35-sticky-nav {
    display: none !important;
  }

  .ir35-main {
    padding: 80px 16px 80px 16px;
  }

  .ir35-content {
    max-width: 100%;
  }

  /* Hide raw h2 headings before JS groups them into mobile sections */
  .ir35-content>h2.wp-block-heading,
  .ir35-content>.ir35-title-h2-wrap {
    display: none;
  }

  /* Reset h2 styles inside cloned mobile section content */
  .ir35-mobile-section__content h2.wp-block-heading {
    display: block;
    font-size: 18px !important;
    font-weight: 600 !important;
    line-height: 24px;
    color: #333333 !important;
    margin: 16px 0 8px !important;
    padding-bottom: 0;
    border-bottom: none;
    font-weight: 700;
    font-size: 32px;
    line-height: 40px;
    text-transform: uppercase;
    color: #4B5DB0;
  }

  /* Mobile expandable sections */
  .ir35-mobile-section {
    width: 100%;
  }

  figure {
    margin-bottom: 80px;
  }

  .ir35-content h2 {
    margin: 16px 0 !important;
    font-family: 'Inter', sans-serif;
    font-weight: 700;
    font-size: 32px !important;
    line-height: 40px;
    text-transform: uppercase;
    color: #4B5DB0;
  }

  .ir35-mobile-section__header {
    display: flex;
    flex-direction: row;
    justify-content: space-between;
    align-items: flex-start;
    gap: 10px;
    padding: 0;
    cursor: pointer;
    width: 100%;
    position: relative;
  }

  .ir35-mobile-section__title {
    font-family: 'Inter', sans-serif;
    font-weight: 700;
    font-size: 32px !important;
    line-height: 40px;
    text-transform: uppercase;
    color: #4B5DB0;
  }

  .ir35-mobile-section__toggle {
    display: flex;
    justify-content: center;
    align-items: center;
    width: 24px;
    height: 24px;
    margin-top: 4px;
    font-size: 30px;
    font-weight: 300;
    color: #333333;
    position: absolute;
    top: 0;
    right: -5px;
    transition: transform 0.3s ease;
  }

  .ir35-mobile-section__content {
    display: none;
    padding: 0 0 24px 0;
  }

  .ir35-mobile-section.expanded .ir35-mobile-section__content {
    display: block;
  }

  /* Fixed footer */
  .ir35-mobile-footer {
    position: fixed;
    bottom: 0;
    left: 0;
    right: 0;
    background: #FFFFFF;
    border-top: 1px solid #E5E6E7;
    padding: 12px 16px;
    z-index: 1000;
    display: flex;
    justify-content: center;
  }

  .ir35-mobile-footer__btn {
    display: flex;
    flex-direction: row;
    justify-content: center;
    align-items: center;
    gap: 8px;
    padding: 12px 24px;
    background: #334EC8;
    border-radius: 8px;
    border: none;
    cursor: pointer;
    font-family: 'Inter', sans-serif;
    font-weight: 500;
    font-size: 16px;
    line-height: 24px;
    color: #FFFFFF;
    width: 100%;
    max-width: 400px;
  }

  .ir35-mobile-footer__btn svg {
    width: 20px;
    height: 20px;
    stroke: #FFFFFF;
  }

  /* Modal overlay */
  .ir35-modal-overlay {
    position: fixed;
    top: 0;
    left: 0;
    right: 0;
    bottom: 0;
    background: rgba(0, 0, 0, 0.5);
    z-index: 9998;
    opacity: 0;
    visibility: hidden;
    transition: opacity 0.3s ease, visibility 0.3s ease;
  }

  .ir35-modal-overlay.active {
    opacity: 1;
    visibility: visible;
  }

  /* Modal */
  .ir35-modal {
    position: fixed;
    bottom: 0;
    left: 0;
    right: 0;
    background: #FFFFFF;
    border-radius: 16px 16px 0 0;
    z-index: 9999;
    transform: translateY(100%);
    transition: transform 0.3s ease;
    max-height: 85vh;
    overflow: hidden;
    display: flex;
    flex-direction: column;
  }

  .ir35-modal.active {
    transform: translateY(0);
  }

  .ir35-modal__handle {
    display: flex;
    justify-content: center;
    padding: 12px 0 8px 0;
  }

  .ir35-modal__handle-bar {
    width: 40px;
    height: 4px;
    background: #E5E6E7;
    border-radius: 2px;
  }

  .ir35-modal__header {
    display: flex;
    flex-direction: row;
    justify-content: space-between;
    align-items: center;
    padding: 8px 16px 16px 16px;
    border-bottom: 1px solid #E5E6E7;
  }

  .ir35-modal__title {
    display: flex;
    align-items: center;
    gap: 12px;
    font-family: 'Inter', sans-serif;
    font-weight: 600;
    font-size: 18px;
    line-height: 24px;
    color: #333333;
  }

  .ir35-modal__title svg {
    width: 24px;
    height: 24px;
    stroke: #333333;
  }

  .ir35-modal__close {
    display: flex;
    justify-content: center;
    align-items: center;
    width: 32px;
    height: 32px;
    background: none;
    border: none;
    cursor: pointer;
    font-size: 24px;
    color: #617798;
  }

  .ir35-modal__content {
    overflow-y: auto;
    padding: 16px 0;
    flex: 1;
  }

  .ir35-modal__nav-item {
    display: flex;
    flex-direction: row;
    align-items: center;
    margin-left: 16px;
    padding: 16px 16px 16px 0;
    gap: 12px;
    text-decoration: none;
    transition: all 0.3s;
    border-left: 1px solid #E5E6E7;
  }

  .ir35-modal__nav-item:hover,
  .ir35-modal__nav-item:active {
    background: #F7F8FD;
  }

  .ir35-modal__nav-item.active {
    background: #F7F8FD;
    border-left: 1px solid #0022BA;
  }

  .ir35-modal__nav-item.active .ir35-modal__nav-title {
    color: #334EC8;
    font-weight: 600;
  }

  .ir35-modal__nav-item.active .ir35-modal__nav-icon svg {
    stroke: #334EC8;
  }

  .ir35-modal__nav-icon {
    display: flex;
    justify-content: center;
    align-items: center;
    width: 20px;
    height: 20px;
    margin: 6px;
  }

  .ir35-modal__nav-icon svg {
    width: 20px;
    height: 20px;
    stroke: #617798;
  }

  .ir35-modal__nav-icon img {
    width: 20px;
    height: 20px;
    object-fit: contain;
    display: block;
    filter: grayscale(0.6) opacity(0.8);
    transition: all 0.3s;
  }

  .ir35-modal__nav-item.active .ir35-modal__nav-icon img {
    filter: grayscale(0) opacity(1);
  }

  .ir35-modal__nav-title {
    font-family: 'Inter', sans-serif;
    font-weight: 400;
    font-size: 16px;
    line-height: 24px;
    color: #617798;
  }

  /* Hero adjustments for mobile */
  .ir35-hero {
    padding: 32px 16px;
  }

  .ir35-breadcrumbs {
    padding: 0 16px;
  }

  /* Share section mobile */
  .ir35-share-container {
    flex-direction: row;
    align-items: center;
    gap: 16px;
  }

  .ir35-step {
    flex-direction: column;
    align-items: flex-end;
  }

  .ir35-roman-item__numeral {
    justify-content: center!important;
  }

  .ir35-numbered-step__content::before {
    left: 16px;
    position: absolute;
    height: 100%;
  }
}

/* ================================
   GUTENBERG NESTED LIST
   ================================ */

.ir35-content li:has(> ul) {
  margin-left: 17px;
  padding-left: 0;
  color: var(--Blue-Secondary, #4b5db0);
  font-family: Inter, sans-serif;
  font-size: 17px;
  font-style: normal;
  line-height: 150%;
  font-weight: 500!important;
}

.ir35-content li:has(> ul)>ul {
  padding-left: 0;
  margin: 0;
  list-style: disc;
}

.ir35-content li:has(> ul)>ul>li {
  margin-top: 4px;
  margin-left: 2px;
  padding-left: 0;
  font-family: "Inter", sans-serif;
  font-size: 17px!important;
  line-height: 155%;
  font-weight: 400!important;
  color: #333333;
  list-style: none;
}

.ir35-content ul:has(> li > ul) {
  gap: 12px;
  margin: 0!important;
}

/* Hide mobile elements on desktop */
@media (min-width: 769px) {

  .ir35-mobile-footer,
  .ir35-modal-overlay,
  .ir35-modal,
  .ir35-mobile-sections-wrapper {
    display: none !important;
  }
}

@media (max-width: 1024px) {
  .ir35-content h2.wp-block-heading {
    font-size: 32px !important;
    line-height: 38px;
  }
}

/* ================================
   CONTRACTOR HORIZONTAL NAV BLOCK
   ================================ */
.contractor-horizontal-nav {
  box-sizing: border-box;
  display: flex;
  flex-direction: row;
  justify-content: space-between;
  align-items: flex-start;
  padding: 0 16px;
  width: 100%;
  border-bottom: 1px solid #E5E6E7;
  margin-top: 24px;
  margin-bottom: 25px;
}

.contractor-horizontal-nav-container {
  display: flex;
  width: 100%;
  max-width: 1224px;
  gap: 20px;
  margin: 0 auto;
  justify-content: space-between;
}

.contractor-nav-item {
  display: flex;
  flex-direction: row;
  justify-content: center;
  align-items: center;
  padding: 0;
  gap: 8px;
  text-decoration: none;
  cursor: pointer;
  position: relative;
}

.contractor-nav-item::after {
  content: '';
  position: absolute;
  bottom: -1px;
  left: 0;
  right: 0;
  height: 1px;
  background: rgba(149, 154, 178, 0.50);
}

.contractor-nav-item.active::after {
  height: 2px;
  background: #334EC8;
}

.contractor-nav-item-inner {
  box-sizing: border-box;
  display: flex;
  flex-direction: row;
  align-items: flex-start;
  padding: 8px 0;
  gap: 8px;
}

.contractor-nav-label {
  font-family: 'Inter', sans-serif;
  font-weight: 500;
  font-size: 14px;
  line-height: 1.4286em;
  color: #959AB2;
  white-space: nowrap;
}

.contractor-nav-item.active .contractor-nav-label {
  color: #334EC8;
}

.contractor-nav-item:hover .contractor-nav-label {
  color: #334EC8;
}

/* Tablet (769px – 1024px) */
@media (max-width: 1024px) {
  .contractor-horizontal-nav {
    padding: 0 16px;
    overflow-x: auto;
    -webkit-overflow-scrolling: touch;
    scrollbar-width: none;
    justify-content: flex-start;
    gap: 8px;
  }

  .contractor-horizontal-nav::-webkit-scrollbar {
    display: none;
  }

  .contractor-nav-item {
    margin: 0;
    flex-shrink: 0;
  }
}

.ir35-share-container-mobile {
  display: none;
}

/* Mobile (≤768px) */
@media (max-width: 768px) {
  .contractor-horizontal-nav {
    display: none !important;
  }
  .ir35-breadcrumbs {
    margin: 14px auto 0;
  }
  .ir35-hero-content {
    padding: 0;
  }

  .ir35-hero-footer {
    flex-direction: column;
    align-items: flex-end;
    gap: 24px;
  }
  .ir35-hero {
    margin-top: 16px;
    padding: 24px 16px!important;
  }

  .ir35-hero-footer {
    margin-top: 16px;
  }

  .ir35-share-container-desktop {
    display: none;
  }

  .ir35-share-container-mobile {
    display: flex;
    justify-content: flex-end;
    width: 100%;
    margin-top: 24px;
    padding: 0 16px;
  }
  .ir35-social-links {
      width: auto;
  }
  .ir35-content p {
    margin-bottom: 16px;
    font-size: 16px;
  }

  .ir35-intro-section {
    margin-bottom: 80px;
  }
}

p:has(mark) {
  margin-bottom: 8px!important;
  font-size: 24px!important;
  line-height: 1 !important;
}

p:has(mark) > strong {
  font-weight: 400!important;
}

p > strong > mark {
  font-size: 17px!important;
  line-height: 150%;
  font-weight: 700;
  padding: 0 8px;
}

.page-id-5195 .ir35-main {
  padding: 114px 20px 20px;
}

.page-id-5454 .ir35-main {
  padding: 114px 20px 20px;
}

.page-id-5703 #what-is-umbrella-company {
  margin: 77px 0 24px!important;
}

.page-id-5454 #what-is-limited-company {
  margin: 84px 0 24px!important;
}

.ir35-content .ir35_advantages_section {
  margin-bottom: 56px;
}

.ir35-content .ir35_advantages_title {
  margin-bottom: 0;
}

.page-id-5703 .ir35-content h5 {
  margin: 26px 0 16px;
  line-height: 28px;
}

.page-id-5703 #main > article > div.ir35-main > main > div:nth-child(131) > div:nth-child(1) > div.ir35-numbered-step__content > div > div > p:nth-child(2) {
  margin-bottom: 11px!important;
}

.page-id-5703 #main > article > div.ir35-main > main > div:nth-child(131) > div:nth-child(2) > div.ir35-numbered-step__content > div > div > p:nth-child(3) {
  margin-bottom: 12px!important;
}

.page-id-5703 #main > article > div.ir35-main > main > div:nth-child(131) > div:nth-child(3) > div.ir35-numbered-step__content > div > div > p:nth-child(2) {
  margin-bottom: 12px!important;
}

.page-id-5703 #main > article > div.ir35-main > main > div:nth-child(131) > div:nth-child(4) > div.ir35-numbered-step__content > div > div > p {
  margin-bottom: 12px!important;
}

.page-id-5703 #main > article > div.ir35-main > main > ul:nth-child(158) {
  gap: 24px;
}

.page-id-5703 #main > article > div.ir35-main > main > div:nth-child(188) > div > ul {
  gap: 16px !important;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(169) > div:nth-child(2) > div.ir35-numbered-step__content > div > div > p {
  margin-bottom: 12px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(182) {
  margin: 29px 0 16px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(186) {
  margin: 29px 0 16px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(189) {
  margin: 25px 0 16px;
  font-size: 20px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(200) {
  gap: 24px;
  margin-bottom: 24px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > ol:nth-child(207) {
  gap: 24px;
  margin: 24px 0 22px !important;
}

.page-id-5454 #main > article > div.ir35-main > main > ol:nth-child(207) > li:nth-child(1) > ul {
  gap: 12px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(212) {
  margin-top: 56px;
  margin-bottom: 26px;
  font-size: 20px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(228) {
  gap: 24px;
  margin-top: 24px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > h5.wp-block-heading.has-text-align-left {
  margin-top: 24px;
  margin-bottom: 26px;
  font-size: 20px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(236) {
  gap: 16px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(248) {
  margin-top: 30px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(253) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(257) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(262),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(265),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(270),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(281),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(283) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(272),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(416) {
  margin-top: 24px;
  margin-bottom: 22px !important;
  font-weight: 600;
}

.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(272) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(416) strong {
  font-weight: 600;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(273) {
  margin-bottom: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(276) {
  margin-top: 30px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(289),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(332) {
  margin-top: 27px;
  margin-bottom: 107px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(295),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(297),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(302),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(306),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(318),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(339) {
  margin-top: 27px;
  margin-bottom: 27px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(310),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(328) {
  margin-top: 40px;
  margin-bottom: 40px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(344) {
  margin-top: 26px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(347) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(351) {
  margin-top: 24px !important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(355) {
  margin-top: 40px;
  margin-bottom: 72px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(359) {
  margin-top: 24px !important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(363),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(718) {
  margin-top: 27px;
  margin-bottom: 59px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(368) {
  margin-top: 40px;
  margin-bottom: 72px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(370),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(724) {
  margin-top: 24px!important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(376) {
  margin-top: 26px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(379),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(425) {
  margin-top: 24px!important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(380) {
  margin-top: 42px;
  margin-bottom: 47px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(385),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(388),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(391) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(396) {
  margin-top: 42px;
  margin-bottom: 47px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(406) {
  margin-top: 40px;
  margin-bottom: 72px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(409),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(728) {
  margin-top: 40px;
  margin-bottom: 40px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(412) {
  margin-top: 27px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(414) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(417) {
  margin-bottom: 24px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(419),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(421) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(426),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(534),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(614) {
  margin-top: 27px;
  margin-bottom: 107px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(433),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(456),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(490),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(501),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(507),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(517),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(556),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(654),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(675),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(774) {
  margin-top: 27px;
  margin-bottom: 27px;
}

.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(435),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(509),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(620),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(638),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(646),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(667),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(673),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(687),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(703),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(761),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(790),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(798),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > p:nth-child(15),
.page-id-6011 #main > article > div.ir35-main.contractor-main > main > p:nth-child(31) {
  margin-top: 24px;
  margin-bottom: 22px !important;
  font-weight: 600;
}

.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(435) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(509) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(620) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(638) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(646) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(667) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(673) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(687) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(703) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(761) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(789) strong,
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(798) strong,
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > p:nth-child(15) strong,
.page-id-6011 #main > article > div.ir35-main.contractor-main > main > p:nth-child(31) strong {
  font-weight: 600;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(436),
.page-id-5454 #main > article > div.ir35-main > main > ol:nth-child(510),
.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(620),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(16),
.page-id-6011 #main > article > div.ir35-main.contractor-main > main > ul {
  margin-bottom: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(440),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(496),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(784) {
  margin-top: 27px;
  margin-bottom: 59px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(443),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(540),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(551),
.page-id-6001 #main > article > div.ir35-main.contractor-main > main > ul,
.page-id-6006 .ir35-numbered-steps {
  margin-top: 24px!important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(443) > li:nth-child(2) > ul,
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(551) > li:nth-child(1) > ul,
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(551) > li:nth-child(2) > ul,
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(621),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(639),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(647),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(798) {
  gap: 10px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(446),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(462),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(477),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(543),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(549),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(554),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(705),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(764),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(792),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(800) {
  margin-top: 40px;
  margin-bottom: 40px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(466),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(527),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(531),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(691),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(770) {
  margin-top: 40px;
  margin-bottom: 72px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(482),
.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(657) {
  margin-top: 24px;
  margin-bottom: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(482) > div:nth-child(2) > div.ir35-numbered-step__content > div > div > p {
  margin-bottom: 40px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(521) {
  margin: 28px 0 16px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(531) {
  max-width: 95%;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(537) {
  margin: 60px 0 56px;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(540),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(551),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(621),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(639),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(647),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(668),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(674),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(688),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(704),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(761),
.page-id-6001 #main > article > div.ir35-main.contractor-main > main > ul {
  margin-bottom: 24px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(559) {
  margin-top: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(559) > div:nth-child(1) > div.ir35-numbered-step__content::before {
  background: transparent;
  align-self: stretch;
  background-image: url('/guides/wp-content/uploads/2026/06/Frame-1597881625.svg');
  background-repeat: no-repeat;
  background-size: contain;
  background-position: top;
  width: 17px;
  margin-left: -7px;
  margin-right: -10px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(559) > div:nth-child(1) > div.ir35-numbered-step__content > div > div > p:nth-child(2) {
  margin-bottom: 12px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(566),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(571),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(602),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(605),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(608),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(611),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(627),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(629),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(632),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(636),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(642),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(663),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(671),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(679),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(685),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(708),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(731),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(735),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(741),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(746),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(749),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(751),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(753),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(803),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(806),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(808),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(810) {
  margin-top: 28px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(578),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(582),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(589),
.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(597) {
  margin-top: 29px;
}

.page-id-5454 #main > article > div.ir35-main > main > h4 {
  margin-top: 26px;
  font-family: 'Inter', sans-serif;
  font-size: 18px;
  line-height: 28px;
  font-weight: 600;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(594) {
  margin-top: 26px;
}

.page-id-5454 #main > article > div.ir35-main > main > p:nth-child(673) {
  margin-bottom: 24px!important;
}

.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(694),
.page-id-5454 #main > article > div.ir35-main > main > ul:nth-child(782) {
  margin-top: 24px!important;
  margin-bottom: 24px!important;
  gap: 24px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(695) {
  margin-top: 40px;
  margin-bottom: 120px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(706) {
  margin-top: 45px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(714) {
  margin-top: 42px;
  margin-bottom: 47px;
}

.page-id-5454 #main > article > div.ir35-main > main > h5:nth-child(765) {
  margin-top: 44px;
}

.page-id-5454 #main > article > div.ir35-main > main > div:nth-child(778) {
  margin-top: 42px;
  margin-bottom: 42px;
}

.page-id-6001 .ir35-hero-title,
.page-id-6006 .ir35-hero-title,
.page-id-6011 .ir35-hero-title {
  max-width: 50%;
}

.page-id-6001 .ir35-bordered-block p {
  margin-bottom: 16px!important;
}

.page-id-6001 .ir35-bordered-block p:last-child {
  margin-bottom: 0!important;
}

.page-id-6001 .ir35-content h3,
.page-id-6006 .ir35-content h3 {
  margin-left: 10px;
}

.page-id-6001 .contractor-main {
  padding: 111px 208px 18px;
}

.page-id-6006 .ir35-content ol {
  padding-left: 40px;
  list-style: none;
  counter-reset: item;
}

.page-id-6006 .ir35-content ol li {
  position: relative;
  counter-increment: item;
}

.page-id-6006 .ir35-content ol li::before {
  content: counter(item) ".";
  position: absolute;
  left: -35px;
  width: 22px;
  text-align: left;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(21) > div:nth-child(1) > div.ir35-numbered-step__content > div > div > p:nth-child(2),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(21) > div:nth-child(2) > div.ir35-numbered-step__content > div > div > p:nth-child(3) {
  margin-bottom: -8px!important;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(21) > div:nth-child(2) > div.ir35-numbered-step__content > div > div > p:nth-child(2) {
  max-width: 95%;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(21) > div:nth-child(3) > div.ir35-numbered-step__content > div > div > ul {
  margin-top: 16px;
  gap: 2px;
  margin-bottom: -8px;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(21) > div:nth-child(4) > div.ir35-numbered-step__content > div > div {
  margin-top: -16px;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > h3:nth-child(44) {
  margin-top: 97px;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(46),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(55),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(64),
.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(76) {
  margin-top: 16px;
  gap: 0;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(46) li {
  line-height: 153%;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > h3:nth-child(67) {
  margin-top: 60px;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > div:nth-child(69) > div:nth-child(1) > div.ir35-numbered-step__content > div > div > p {
  margin-bottom: -10px!important;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main > main > p:nth-child(71) {
  margin-top: 52px;
}

.page-id-6006 #main > article > div.ir35-main.contractor-main,
.page-id-6011 #main > article > div.ir35-main.contractor-main,
.page-id-6016 #main > article > div.ir35-main.contractor-main,
.page-id-6020 #main > article > div.ir35-main.contractor-main,
.page-id-6025 #main > article > div.ir35-main.contractor-main {
  padding: 111px 208px 22px;
}

.page-id-6011 #main > article > div.ir35-main.contractor-main > main > ol {
  margin-top: 26px;
  gap: 22px;
}

.page-id-6011 #main > article > div.ir35-main.contractor-main > main > ol> li > ul {
  gap: 12px;
}

.page-id-6011 #main > article > div.ir35-main.contractor-main > main > h3:nth-child(35) {
  margin-top: 83px;
}

.page-id-6016 #main > article > div.ir35-main.contractor-main > main > ul {
  margin-top: 24px!important;
  margin-bottom: 24px!important;
  gap: 16px;
}

.page-id-6020 #outside-ir35 {
  margin: 100px 0 24px!important;
}

.page-id-6025 #main > article > div.ir35-main.contractor-main > main > ol {
  margin-top: 26px;
  margin-bottom: 24px;
  gap: 24px;
}

.page-id-6025 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(16),
.page-id-6025 #main > article > div.ir35-main.contractor-main > main > ul:nth-child(20) {
  margin-top: 26px!important;
  margin-bottom: 14px!important;
  gap: 16px!important;
}

.page-id-6025 #main > article > div.ir35-main.contractor-main > main > p:nth-child(17) {
  margin-left: 44px;
}

@media (max-width: 768px) {
  .page-id-6006 #main > article > div.ir35-main.contractor-main, .page-id-6011 #main > article > div.ir35-main.contractor-main, .page-id-6016 #main > article > div.ir35-main.contractor-main, .page-id-6020 #main > article > div.ir35-main.contractor-main, .page-id-6025 #main > article > div.ir35-main.contractor-main {
    padding: 80px 16px 80px 16px;
  }
  .ir35-bordered-block p {
    line-height: 148%!important;
  }
  figure {
    margin-bottom: 84px;
  }
  .ir35-content h2 {
    margin: 16px 0 22px!important;
    padding-right: 35px;
    line-height: 124%;
  }
  .page-id-5195 .ir35-main {
    padding: 80px 16px 20px;
  }
  .ir35-key-takeaways {
    padding: 13px 8px 13px 16px;
  }
  .ir35-content ul,
  .ir35-content ol {
    padding-left: 14px;
  }
  .ir35-key-takeaways__list {
    gap: 8px!important;
  }
  .ir35-content h3 {
    font-size: 24px;
    line-height: 32px;
  }
  .ir35-content p {
    margin-bottom: 16px;
    font-size: 16px;
    line-height: 150%;
  }
  .ir35-steps {
    gap: 0;
    margin: 40px 0 24px;
  }
  .ir35-steps__list {
    gap: 8px;
  }
  .ir35-step {
    gap: 0;
  }
  .ir35-step__number {
    margin-right: 10px;
    margin-bottom: -8px;
  }
  .ir35-step__card {
    padding: 14px 10px!important;
  }
  .ir35-steps__title {
    text-align: left;
  }
  .ir35-highlight {
    gap: 24px;
  }
  .page-id-5195 #main > article > div.ir35-main > main > div.ir35-mobile-section.expanded > div.ir35-mobile-section__content > div.ir35-highlight {
    margin-bottom: 74px;
  }
	
  .page-id-5195 #main > article > div.ir35-main > main > div.ir35-mobile-section.expanded > div.ir35-mobile-section__content > h3:nth-child(3){
	  margin-top: 58px;
  }
	
  .page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > h3:nth-child(3){
	  margin-top: 63px;
	}
	
   .page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list{
      margin-top: 22px;
	}
  .page-id-5982 #main > article > div.ir35-main.contractor-main,
  #main > article > div.ir35-main.contractor-main {
    padding: 80px 16px 80px 16px;
  }
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(3) > div.ir35-mobile-section__content > div.ir35-key-takeaways > div > ul{
		gap: 10px !important;
    	padding-left: 13px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(3) > div.ir35-mobile-section__content{
		padding: 0 0 21px 0;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(1){
		padding-left: 7px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(2) > div.ir35-roman-item__header{
		    margin-bottom: 7px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(2) > div.ir35-roman-item__content{
		    padding-left: 7px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(3) > div.ir35-roman-item__content > p{
		padding-left: 7px;
    	margin-top: 2px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list{
		gap: 18px!important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-highlight{
		align-items: flex-start !important;
		gap: 9px;
		margin-top: 35px;
		margin-bottom: 67px !important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-key-takeaways > div > ul{
		gap: 10px!important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list{
		gap: 21px!important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > p:nth-child(12){
		margin-bottom: 25px !important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(1) > div.ir35-roman-item__header > div{
		width: 35px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(3) > div.ir35-roman-item__header{
		margin-bottom: 4px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(4) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(4) > div.ir35-roman-item__content{
		padding-left: 6px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(1) > div.ir35-roman-item__content > p{
		padding-left: 7px;
    	line-height: 26px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(2) > div.ir35-roman-item__header{
		margin-bottom: 12px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(2) > div.ir35-roman-item__content > p:nth-child(1){
		line-height: 26px;
    	padding-left: 6px;
		margin-bottom: 13px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(2) > div.ir35-roman-item__content > p:nth-child(2){
		line-height: 26px;
		padding-left: 7px;
		margin-bottom: 5px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content > div.ir35-roman-list > div:nth-child(3) > div.ir35-roman-item__content > p{
		padding-left: 8px;
    	line-height: 162%;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(5) > div.ir35-mobile-section__content{
		    padding: 0 0 81px 0;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(6) > div.ir35-mobile-section__content > h3:nth-child(13){
		    margin-top: 52px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(6) > div.ir35-mobile-section__content > div.ir35-highlight{
		margin-top: 34px;
		margin-bottom: 37px;
		gap: 10px;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(6) > div.ir35-mobile-section__content > div.ir35-highlight{
		margin-top: 34px;
		gap: 11px;
		align-items: flex-start !important;
	}
	
	.page-id-5195 #main > article > div.ir35-main > main > div:nth-child(6) > div.ir35-mobile-section__content{
		    padding: 0 0 18px 0;
	}
}
[style*="text-decoration:underline"],
[style*="text-decoration: underline"] {
  text-decoration: none !important;
  position: relative;
  display: inline;
  background-image: linear-gradient(currentColor, currentColor);
  background-repeat: no-repeat;
  background-size: 100% 2px;
  background-position: 0 100%;
}

.ir35-breadcrumbs a:hover {
    color: #7F7F7F;
    text-decoration: underline;
}

.ir35-breadcrumbs a:active {
    color: #474747;
    text-decoration: none;
}