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Global Delivery / United Kingdom

Bookkeeping, VAT and year-end accounts, run to the standard your review expects.

Bookkeeping in Xero, QuickBooks and Sage, VAT returns and Making Tax Digital, FRS 102/105 year-end accounts, payroll and RTI, and Companies House filing support.

Whether you're a UK accounting practice sending overflow work or a UK business without an in-house bookkeeper, the work runs on your platform, to your standard, and comes back for your review before anything is filed.

Talk to a Partner See what we handle →
IWhere we come in

The situations that bring UK clients here

Our VAT returns need to be MTD-compliant and we're not confident they are.

VAT returns prepared and filed to Making Tax Digital requirements.

Bookkeeping has fallen behind in Xero, QuickBooks or Sage and we need it caught up.

Bookkeeping brought current in whichever platform you already use.

Year-end accounts need to be ready to FRS 102 or FRS 105 standard.

Accounts prepared for your review, to the applicable reporting standard.

Payroll and RTI submissions are eating into time we don't have.

Payroll processed and RTI submitted on your schedule, every period.

We need our Companies House filings kept current.

Filing support so statutory deadlines don't slip.

We want to see the work before committing to anything.

A no-cost pilot — one month of books or ten hours of work.

IIWhat we do

What we handle in the United Kingdom

Prepared for your review, in the platform and to the standard you already use.

01

Bookkeeping

Bookkeeping in Xero, QuickBooks and Sage, kept current and reconciled.

  • Xero, QuickBooks and Sage bookkeeping
  • Bank and account reconciliations
  • Management reporting
02

VAT & Making Tax Digital

VAT returns prepared and filed to Making Tax Digital requirements.

  • VAT return preparation and filing
  • Making Tax Digital compliance
  • VAT scheme and registration queries
03

Year-End Accounts

Accounts prepared to FRS 102 or FRS 105, ready for your review.

  • FRS 102 year-end accounts
  • FRS 105 year-end accounts for micro-entities
  • Statutory accounts formatting for filing
04

Payroll & Companies House

Payroll and RTI support, plus Companies House filing support to keep statutory records current.

  • Payroll processing and RTI submissions
  • Companies House filing support
  • Confirmation statement and filing-deadline tracking

Need specialist IFRS 9 or IFRS 13 work alongside this? See the Global Delivery Overview page for the full specialist technical support list.

IIIHow we work

Fits inside the wider Global Delivery model

Same governance, same review layers — scoped to the UK's own filing calendar and platforms.

How the engagement runs

Whether you're a UK accounting practice sending overflow work, or a UK business without an in-house bookkeeper, it runs the same way: you instruct, MAC prepares in your systems, you or your reviewer signs off. See the Global Delivery Overview page for the full four-step model, or the For Accounting & CPA Firms and For Businesses pages for how the relationship is structured for each.

Client data stays protected under ISO 27001-aligned practices, signed NDAs and encrypted transfer and storage — full detail on the Data Security & Confidentiality page.

Start with one file

A no-cost pilot — one month of books or ten hours of work — so you can assess the output before committing to anything. Talk to a partner to arrange one, or reach the Global Delivery team directly at global@mac.org.pk.

IVCommon questions

Questions we are asked

Which bookkeeping platforms do you support?

Xero, QuickBooks and Sage — whichever you already use.

Can you handle Making Tax Digital VAT filing?

Yes, VAT returns are prepared and filed to MTD requirements.

Do you prepare FRS 102 or FRS 105 accounts?

Both, matched to the entity's size and reporting requirement.

Do you run payroll and RTI submissions?

Yes, processed and submitted on your schedule, every period.

Can you keep our Companies House filings current?

Yes, including confirmation statement and filing-deadline tracking.

Is this for accounting practices, businesses, or both?

Both — see the For Accounting & CPA Firms and For Businesses pages for how the relationship differs.

Related

Find your page

Global Delivery

For Accounting & CPA Firms

White-label delivery for practices — we never contact or compete for your clients.

 Global Delivery

For Businesses

The same bookkeeping and compliance work, run directly for your own business.

 Global Delivery

Engagement Models & Pricing

Per return, per file, or per FTE month, depending on the arrangement.

Let's work together

Ready to talk about your UK bookkeeping?

A no-cost pilot lets you assess the output before committing to anything. There is no charge for the first conversation either.

Request a Pilot Engagement Explore other markets →
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color:var(--blue);text-decoration:none;transition:gap var(--dur) var(--ease),color var(--dur)} .link-arrow:hover{gap:14px;color:var(--gold)} .dark .link-arrow{color:var(--gold)} :focus-visible{outline:2px solid var(--gold);outline-offset:3px} /* Header */ header{position:sticky;top:0;z-index:100;background:rgba(10,37,64,.94); backdrop-filter:blur(12px);border-bottom:1px solid rgba(255,255,255,.09)} .nav{display:flex;align-items:center;justify-content:space-between;height:76px} .logo{display:flex;align-items:center;gap:12px;text-decoration:none;color:#fff} .logo-txt{font-family:var(--display);font-size:17px;line-height:1.1} .logo-txt span{display:block;font-family:var(--body);font-size:9.5px;font-weight:500; letter-spacing:.22em;text-transform:uppercase;color:var(--ink-invert-soft);margin-top:3px} .nav-links{display:flex;gap:var(--s4);list-style:none;margin:0;padding:0} .nav-links a{color:var(--ink-invert-soft);text-decoration:none;font-size:14.5px;font-weight:500; padding:6px 0;position:relative;transition:color var(--dur)} .nav-links a::after{content:"";position:absolute;left:0;bottom:0;width:0;height:2px; background:var(--gold);transition:width var(--dur) var(--ease)} .nav-links a:hover,.nav-links a.active{color:#fff} .nav-links a.active::after,.nav-links a:hover::after{width:100%} .nav .btn{padding:11px 20px;font-size:14px} .burger{display:none;background:none;border:0;color:#fff;font-size:24px;cursor:pointer} @media(max-width:1080px){.nav-links{display:none}.burger{display:block}.nav .btn{display:none}} /* Breadcrumb */ .crumb{background:var(--blue-darker);padding:13px 0;font-size:13px;color:var(--n-400)} .crumb a{text-decoration:none} .crumb a:hover{color:var(--gold)} .crumb span{color:#fff} /* Hero — 55vh, deliberately shorter than homepage */ .hero{background:var(--blue-deep);color:#fff;position:relative;overflow:hidden;padding:0} .hero-bg{position:absolute;inset:0; background:radial-gradient(900px 480px at 82% 8%,rgba(20,83,154,.5),transparent 62%), linear-gradient(100deg,var(--blue-deep) 0%,var(--blue-deep) 46%,rgba(10,37,64,.7) 72%,rgba(10,37,64,.45) 100%), repeating-linear-gradient(72deg,rgba(255,255,255,.028) 0 2px,transparent 2px 74px)} .hero-inner{position:relative;padding:var(--s7) 0 var(--s6);max-width:820px} .hero-rule{width:64px;height:2px;background:var(--gold);margin:var(--s3) 0} .hero p.sub{font-size:clamp(17px,1.6vw,20px);line-height:1.55;color:#E4EBF3;font-weight:300; max-width:60ch;margin-bottom:var(--s3)} .hero p.body{color:var(--ink-invert-soft);max-width:62ch;margin-bottom:var(--s4);font-size:16px} .hero-btns{display:flex;flex-wrap:wrap;gap:var(--s2)} .factstrip{position:relative;border-top:1px solid rgba(255,255,255,.12);background:rgba(0,0,0,.22);padding:var(--s3) 0} .factstrip ul{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s5);list-style:none;margin:0;padding:0; justify-content:space-between} .factstrip li{font-size:12.5px;font-weight:600;letter-spacing:.11em;text-transform:uppercase; color:#D8E2ED;white-space:nowrap} @media(max-width:820px){.factstrip ul{justify-content:flex-start;gap:12px var(--s3)} .factstrip li{font-size:11px}} /* At a glance */ .glance{max-width:880px} .glance table{width:100%;border-collapse:collapse} .glance th{text-align:left;font-family:var(--body);font-size:11.5px;font-weight:600; letter-spacing:.12em;text-transform:uppercase;color:var(--n-600); padding:16px 24px 16px 0;vertical-align:top;width:210px;font-weight:600} .glance td{padding:16px 0;font-size:16.5px;color:var(--ink);vertical-align:top} .glance tr{border-bottom:1px solid var(--n-100)} .glance tr:hover{background:var(--n-25)} .glance tr:last-child{border-bottom:0} @media(max-width:620px){.glance th{display:block;width:auto;padding:16px 0 4px} .glance td{display:block;padding:0 0 16px}} /* Story */ .story{display:grid;grid-template-columns:1.35fr .85fr;gap:var(--s7);align-items:start} @media(max-width:960px){.story{grid-template-columns:1fr;gap:var(--s5)}} .story p{max-width:65ch} .quote{border-left:3px solid var(--gold);padding:var(--s2) 0 var(--s2) var(--s4);position:sticky;top:110px} @media(max-width:960px){.quote{position:static}} .quote blockquote{margin:0;font-family:var(--display);font-style:italic;font-weight:400; font-size:24px;line-height:1.45;color:var(--ink)} .quote cite{display:block;margin-top:var(--s3);font-family:var(--body);font-style:normal; font-size:14px;color:var(--ink-soft)} .quote cite b{display:block;color:var(--ink);font-size:15px;font-weight:600} /* Vision / Mission / Belief */ .vmb{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--s3)} @media(max-width:900px){.vmb{grid-template-columns:1fr}} .vmb-card{border:1px solid var(--n-100);border-radius:var(--r);overflow:hidden;background:#fff} .vmb-head{padding:var(--s3) var(--s4);display:flex;align-items:center;gap:12px;color:#fff} .vmb-head h3{color:#fff;font-family:var(--display);font-weight:500;font-size:22px} .vmb-head svg{width:22px;height:22px;stroke:#fff;fill:none;stroke-width:1.8;flex:none} .v-blue{background:var(--blue)} .v-green{background:var(--green)} .v-gold{background:#B18E1B} .vmb-body{padding:var(--s4)} .vmb-body p{color:var(--ink-soft);font-size:16px;margin:0} .vmb-body .belief{font-family:var(--display);font-size:23px;color:var(--ink); line-height:1.35;margin-bottom:14px} /* Core values */ .values{display:grid;grid-template-columns:repeat(5,1fr);gap:var(--s3)} @media(max-width:1050px){.values{grid-template-columns:repeat(2,1fr)}} @media(max-width:620px){.values{grid-template-columns:1fr}} .value{border-left:2px solid rgba(255,255,255,.14);padding:0 0 0 var(--s3); transition:border-color var(--dur),padding-left var(--dur) var(--ease)} .value:hover{border-left-color:var(--gold);padding-left:calc(var(--s3) + 5px)} .value svg{width:26px;height:26px;stroke:var(--gold);fill:none;stroke-width:1.6;margin-bottom:14px} .value h3{color:#fff;font-size:17px;margin-bottom:8px} .value p{color:#C3D2E2;font-size:14.5px;line-height:1.6;margin:0} /* Structure */ .tiers{max-width:900px} .tier{border-radius:var(--r);padding:var(--s4) var(--s5);margin-bottom:12px;position:relative; transition:transform var(--dur) var(--ease)} .tier:hover{transform:translateX(6px)} .t1{background:var(--blue-deep);color:#fff} .t2{background:var(--blue);color:#fff} .t3{background:var(--n-50);border:1px solid var(--n-100)} .tier h3{font-size:17px;margin-bottom:8px} .t1 h3,.t2 h3{color:#fff} .tier p{margin:0;font-size:15.5px} .t1 p,.t2 p{color:rgba(255,255,255,.82)} .t3 p{color:var(--ink-soft)} .tier-label{font-size:11px;font-weight:700;letter-spacing:.15em;text-transform:uppercase; margin-bottom:10px;display:block} .t1 .tier-label{color:var(--gold)} .t2 .tier-label{color:#CFE3F7} .t3 .tier-label{color:var(--n-600)} .disc{display:flex;flex-wrap:wrap;gap:8px;margin-top:14px} .disc span{font-size:12.5px;padding:6px 12px;border-radius:3px;background:#fff; border:1px solid var(--n-200);color:var(--ink-soft)} .closing-line{margin-top:var(--s4);font-size:17px;color:var(--ink);max-width:62ch; padding-left:var(--s3);border-left:2px solid var(--gold)} /* Reach */ .reach-map{margin:var(--s5) 0 var(--s6)} .reach-map svg{width:100%;height:190px;overflow:visible} .arc{fill:none;stroke:var(--gold);stroke-width:1.6;stroke-dasharray:1200;stroke-dashoffset:1200; stroke-linecap:round;opacity:.85} .node{fill:var(--n-25);stroke:var(--blue);stroke-width:2} .node-home{fill:var(--gold);stroke:var(--gold)} .mlabel{font-family:var(--body);font-size:11px;font-weight:600;letter-spacing:.11em; text-transform:uppercase;fill:var(--ink)} .msub{font-family:var(--body);font-size:9px;letter-spacing:.08em;fill:var(--n-400)} .reach{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--s3)} @media(max-width:900px){.reach{grid-template-columns:1fr}} .rcard{border:1px solid var(--n-100);border-top:3px solid var(--blue);border-radius:var(--r); padding:var(--s4);background:#fff;transition:all var(--dur) var(--ease)} .rcard:hover{transform:translateY(-4px);box-shadow:0 14px 30px rgba(10,37,64,.09)} .rcard.mid{border-top-color:var(--green)} .rcard.last{border-top-color:var(--gold)} .rcard h3{margin-bottom:10px} .rcard p{font-size:15px;color:var(--ink-soft);margin:0} /* Credentials */ .creds{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)} @media(max-width:900px){.creds{grid-template-columns:repeat(2,1fr)}} @media(max-width:560px){.creds{grid-template-columns:1fr}} .cred{border:1px solid var(--n-100);border-radius:var(--r);padding:var(--s4);text-align:center; transition:all var(--dur) var(--ease)} .cred:hover{transform:translateY(-4px);box-shadow:0 14px 30px rgba(10,37,64,.09)} .cred .seal{width:52px;height:52px;border-radius:50%;border:2px solid var(--green); display:grid;place-items:center;margin:0 auto var(--s3);font-size:10.5px;font-weight:700; color:var(--green)} .cred h3{font-size:16px;margin-bottom:8px} .cred p{font-size:14px;color:var(--ink-soft);margin:0} /* Team */ .team{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)} @media(max-width:1000px){.team{grid-template-columns:repeat(2,1fr)}} @media(max-width:560px){.team{grid-template-columns:1fr}} .avatar{width:100%;aspect-ratio:4/5;border-radius:var(--r);display:grid;place-items:center; font-family:var(--display);font-size:40px;color:#fff;margin-bottom:var(--s2); position:relative;overflow:hidden;transition:transform var(--dur) var(--ease)} .person:hover .avatar{transform:translateY(-5px)} .avatar::after{content:"HEADSHOT";position:absolute;bottom:10px;left:0;right:0;text-align:center; font-family:var(--body);font-size:8.5px;letter-spacing:.2em;color:rgba(255,255,255,.45)} .a1{background:linear-gradient(150deg,var(--blue),#0D3C73)} .a2{background:linear-gradient(150deg,var(--green),#337346)} .a3{background:linear-gradient(150deg,#1B4E86,var(--blue-deep))} .a4{background:linear-gradient(150deg,#A88420,var(--gold))} .person h3{font-size:17px;margin-bottom:2px} .person .role{font-size:13px;color:var(--gold);font-weight:600;margin-bottom:8px} .person p{font-size:14px;color:var(--ink-soft);margin:0;line-height:1.55} /* Closing */ .close-cta{text-align:center;max-width:620px;margin:0 auto} .close-cta .btns{display:flex;gap:var(--s2);justify-content:center;flex-wrap:wrap;margin-top:var(--s4)} /* Footer */ footer{background:var(--blue-darker);color:var(--ink-invert-soft);padding:var(--s7) 0 var(--s4)} .fgrid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:var(--s5) var(--s4)} @media(max-width:1000px){.fgrid{grid-template-columns:1fr 1fr}} @media(max-width:600px){.fgrid{grid-template-columns:1fr}} .fgrid h4{font-size:11.5px;font-weight:700;letter-spacing:.15em;text-transform:uppercase; color:#fff;margin:0 0 var(--s3)} .fgrid ul{list-style:none;margin:0;padding:0;font-size:14px;line-height:2} .fgrid a{text-decoration:none;transition:color var(--dur)} .fgrid a:hover{color:var(--gold)} .fbrand p{font-size:14px;line-height:1.65;margin:var(--s3) 0} .fcreds{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s3);border-top:1px solid rgba(255,255,255,.1); border-bottom:1px solid rgba(255,255,255,.1);margin:var(--s6) 0 var(--s3);padding:var(--s3) 0; font-size:11.5px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:#D8E2ED} .fbot{display:flex;flex-wrap:wrap;justify-content:space-between;gap:var(--s2);font-size:13px} .fbot ul{display:flex;flex-wrap:wrap;gap:var(--s3);list-style:none;margin:0;padding:0} /* Notes + reveal */ .note{background:#FFF9E8;border:1px solid #E8D9A0;border-left:3px solid var(--gold); border-radius:4px;padding:14px 18px;font-size:13.5px;color:#6B5410;margin:var(--s4) 0;line-height:1.6} .protobar{background:var(--ink);color:#fff;font-size:13px;padding:11px 20px;text-align:center} .protobar b{color:var(--gold)} .rv{opacity:0;transform:translateY(24px);transition:opacity .7s var(--ease),transform .7s var(--ease)} .rv.in{opacity:1;transform:none} @media(prefers-reduced-motion:reduce){*{animation:none!important;transition-duration:.01ms!important} .rv{opacity:1;transform:none}.arc{stroke-dashoffset:0!important}} /* ===== MAC logo lockup — the only addition to the original scheme ===== */ .logo-mark{ width:46px;height:46px;flex:none;object-fit:contain; border:0!important;border-radius:0!important;background:none!important; padding:0;display:block; } .logo{gap:14px} @media(max-width:520px){.logo-mark{width:38px;height:38px}} .vmpointer{display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center; border:1px solid var(--n-100);border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);background:var(--n-25)} @media(max-width:820px){.vmpointer{grid-template-columns:1fr}} .vmpointer h2{margin-bottom:var(--s2)} .xrefline a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .xrefline a:hover{gap:12px;color:var(--gold)} /* ============ VMV v3 — editorial, formal icon system, semantic headings ============ */ .ghost{position:absolute;font-family:var(--display);font-weight:400;line-height:1; font-size:clamp(180px,26vw,340px);color:var(--ink);opacity:.028;pointer-events:none; right:-.06em;top:-.16em;letter-spacing:-.04em;user-select:none} .dark .ghost{color:#fff;opacity:.045} .hasghost{position:relative;overflow:hidden} /* progress rail */ .rail{position:fixed;left:26px;top:50%;transform:translateY(-50%);z-index:60; display:flex;flex-direction:column;gap:16px} @media(max-width:1400px){.rail{display:none}} .rail a{display:flex;align-items:center;gap:10px;text-decoration:none;font-size:10px; font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--n-400); transition:color var(--dur)} .rail i{width:16px;height:1px;background:var(--n-200);font-style:normal;display:block; transition:width var(--dur) var(--ease),background var(--dur)} .rail a:hover,.rail a.on{color:var(--ink)} .rail a:hover i,.rail a.on i{width:34px;background:var(--gold)} /* index strip */ .index{border-top:1px solid var(--n-200);border-bottom:1px solid var(--n-200); padding:var(--s3) 0;display:flex;flex-wrap:wrap;gap:var(--s2) var(--s6)} .index a{text-decoration:none;font-size:11.5px;font-weight:600;letter-spacing:.18em; text-transform:uppercase;color:var(--n-600);display:inline-flex;gap:10px;align-items:baseline; transition:color var(--dur)} .index a em{font-family:var(--display);font-style:normal;font-size:14px;color:var(--gold)} .index a:hover{color:var(--ink)} /* statement blocks */ .stmt{position:relative;z-index:1} .stmt-mark{display:flex;align-items:baseline;gap:var(--s3);margin-bottom:var(--s2)} .stmt-num{font-family:var(--display);font-size:15px;letter-spacing:.2em;color:var(--gold)} .stmt-kicker{font-size:11.5px;font-weight:600;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600)} .dark .stmt-kicker{color:#93A6BC} .stmt h2{font-family:var(--display);font-weight:500;font-size:clamp(30px,3.2vw,42px); letter-spacing:-.02em;margin:0 0 var(--s4);padding-bottom:var(--s4); border-bottom:2px solid var(--ink)} .dark .stmt h2{border-bottom-color:rgba(255,255,255,.28)} .stmt-lede{font-family:var(--display);font-weight:400;font-size:clamp(22px,2.5vw,31px); line-height:1.34;letter-spacing:-.012em;color:var(--ink);max-width:26ch;margin:0 0 var(--s5); padding-left:var(--s4);border-left:2px solid var(--gold)} .stmt-body{columns:2;column-gap:var(--s7);max-width:980px} @media(max-width:860px){.stmt-body{columns:1}} .stmt-body p{color:var(--ink-soft);font-size:16.5px;margin:0 0 var(--s2);break-inside:avoid} .stmt-foot{margin-top:var(--s4);padding-top:var(--s3);border-top:1px solid var(--n-100);font-size:14.5px} .stmt-foot a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .stmt-foot a:hover{gap:12px;color:var(--gold)} /* service scope band — the formal icon system */ .scope{margin:var(--s6) 0 0;border-top:1px solid var(--n-200);padding-top:var(--s4)} .scope-label{font-size:11px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600);margin-bottom:var(--s4)} .scopegrid{display:grid;grid-template-columns:repeat(8,1fr);gap:var(--s2)} @media(max-width:1100px){.scopegrid{grid-template-columns:repeat(4,1fr);gap:var(--s3) var(--s2)}} @media(max-width:640px){.scopegrid{grid-template-columns:repeat(2,1fr)}} .scopeitem{text-align:left;padding-top:var(--s2);border-top:1px solid var(--n-100); transition:border-color var(--dur)} .scopeitem:hover{border-top-color:var(--gold)} .scopeitem svg{width:26px;height:26px;stroke:var(--blue);fill:none;stroke-width:1.25; stroke-linecap:square;stroke-linejoin:miter;margin-bottom:12px;transition:stroke var(--dur)} .scopeitem:hover svg{stroke:var(--gold)} .scopeitem span{display:block;font-size:11.5px;font-weight:600;letter-spacing:.11em; text-transform:uppercase;color:var(--ink);line-height:1.4} .scopeitem em{display:block;font-style:normal;font-size:12.5px;color:var(--n-600); margin-top:4px;letter-spacing:0;text-transform:none;font-weight:400} /* belief */ .belief{max-width:920px;margin:0 auto;text-align:center;position:relative;z-index:1} .belief-kicker{font-size:11.5px;font-weight:600;letter-spacing:.22em;text-transform:uppercase; color:#93A6BC;margin-bottom:var(--s4)} .belief h2{font-family:var(--display);font-weight:400;font-size:clamp(34px,5.6vw,66px); line-height:1.1;letter-spacing:-.025em;color:#fff;margin:0 0 var(--s4);border:0;padding:0} .beliefrule{width:0;height:1px;background:var(--gold);margin:0 auto var(--s5); transition:width 1s var(--ease)} .belief.in .beliefrule{width:200px} .belief-body{columns:2;column-gap:var(--s7);text-align:left;max-width:880px;margin:0 auto} @media(max-width:820px){.belief-body{columns:1}} .belief-body p{color:var(--ink-invert-soft);margin:0 0 var(--s2);font-size:16px;break-inside:avoid} /* values */ .vhead{display:grid;grid-template-columns:1fr 340px;gap:var(--s5);align-items:end; padding-bottom:var(--s4);border-bottom:2px solid var(--ink);margin-bottom:var(--s2)} @media(max-width:900px){.vhead{grid-template-columns:1fr}} .vhead h2{font-family:var(--display);font-weight:500;font-size:clamp(28px,3vw,40px); margin:0;border:0;padding:0} .vrow{display:grid;grid-template-columns:96px 1fr 320px;gap:var(--s5); padding:var(--s5) 0;border-bottom:1px solid var(--n-100);align-items:start; transition:background var(--dur)} .vrow:hover{background:var(--n-25)} @media(max-width:1000px){.vrow{grid-template-columns:70px 1fr;gap:var(--s3) var(--s4)} .vrow .cost{grid-column:2}} @media(max-width:600px){.vrow{grid-template-columns:1fr;gap:var(--s2)}.vrow .cost{grid-column:1}} .vnum{font-family:var(--display);font-size:38px;color:var(--n-200);line-height:1; letter-spacing:-.03em;transition:color var(--dur)} .vrow:hover .vnum{color:var(--gold)} .vrow h3{font-family:var(--display);font-weight:500;font-size:27px;letter-spacing:-.015em; margin:0 0 12px;color:var(--ink)} .vtext{color:var(--ink-soft);font-size:16.5px;margin:0;max-width:56ch} .cost{border-top:1px solid var(--ink);padding-top:14px} .cost b{display:block;font-size:10.5px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--gold);margin-bottom:8px} .cost p{font-size:15px;color:var(--ink);margin:0;line-height:1.6} /* check grid */ .xgrid{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid var(--n-200)} @media(max-width:820px){.xgrid{grid-template-columns:1fr}} .xcard{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .xcard:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:820px){.xcard:nth-child(odd){border-right:0;padding-right:0}.xcard{padding-left:0}} .xcard:hover{background:var(--n-25)} .xcard .xnum{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .xcard h3{font-family:var(--display);font-weight:500;font-size:21px;margin-bottom:10px;color:var(--ink)} .xcard p{font-size:15px;color:var(--ink-soft);margin:0 0 14px;max-width:48ch} .xcard .go{font-size:11.5px;font-weight:600;letter-spacing:.14em;text-transform:uppercase; color:var(--blue);display:inline-flex;gap:8px;align-items:center; transition:gap var(--dur) var(--ease),color var(--dur)} .xcard:hover .go{gap:14px;color:var(--gold)} /* ---- Service page template ---- */ .urgent{background:#0A2540;border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center} @media(max-width:820px){.urgent{grid-template-columns:1fr}} .urgent h2{color:#fff;font-family:var(--display);font-weight:500;font-size:clamp(22px,2.4vw,30px); margin:0 0 10px;border:0;padding:0} .urgent p{color:var(--ink-invert-soft);margin:0;font-size:16px;max-width:60ch} .situations{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:820px){.situations{grid-template-columns:1fr}} .sit{background:var(--n-0);padding:var(--s4);transition:background var(--dur)} .sit:hover{background:var(--n-25)} .sit q{font-style:normal;font-family:var(--display);font-size:19px;color:var(--ink);line-height:1.35; display:block;margin-bottom:8px;quotes:'"' '"'} .sit p{font-size:14.5px;color:var(--ink-soft);margin:0} .subsvc{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:2px solid var(--ink)} @media(max-width:900px){.subsvc{grid-template-columns:1fr}} .sub{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100)} .sub:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:900px){.sub:nth-child(odd){border-right:0;padding-right:0}.sub{padding-left:0}} .sub .sn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .sub h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .sub p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s2);max-width:52ch} .sub ul{margin:0;padding:0;list-style:none;font-size:14.5px;color:var(--ink-soft);line-height:1.8} .sub li{padding-left:16px;position:relative} .sub li::before{content:"";position:absolute;left:0;top:13px;width:7px;height:1px;background:var(--gold)} .approach{display:grid;grid-template-columns:76px 1fr;gap:var(--s4);padding:var(--s4) 0; border-bottom:1px solid var(--n-100);align-items:start} @media(max-width:600px){.approach{grid-template-columns:1fr;gap:var(--s2)}} .approach .an{font-family:var(--display);font-size:28px;color:var(--n-200);line-height:1} .approach h3{font-family:var(--display);font-weight:500;font-size:21px;margin:0 0 8px} .approach p{color:var(--ink-soft);font-size:16px;margin:0;max-width:62ch} .authorities{display:grid;grid-template-columns:repeat(5,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:900px){.authorities{grid-template-columns:repeat(2,1fr)}} @media(max-width:520px){.authorities{grid-template-columns:1fr}} .auth{background:var(--n-0);padding:var(--s4) var(--s3);transition:background var(--dur)} .auth:hover{background:var(--n-25)} .auth strong{display:block;font-family:var(--display);font-size:21px;color:var(--ink); margin-bottom:6px;font-weight:500} .auth span{font-size:13px;color:var(--ink-soft);line-height:1.5;display:block} .notices{width:100%;border-collapse:collapse;font-size:15px} .notices th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 20px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .notices td{padding:16px 20px 16px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .notices td:first-child{color:#fff;font-weight:600;width:220px} .notices tr:hover td{background:rgba(255,255,255,.035)} @media(max-width:820px){.notices th{display:none}.notices td{display:block;padding:5px 0;border:0} .notices td:first-child{padding-top:20px;border-top:1px solid rgba(255,255,255,.1)}} .faq{max-width:900px;border-top:2px solid var(--ink)} .faq details{border-bottom:1px solid var(--n-100)} .faq summary{cursor:pointer;list-style:none;padding:var(--s4) var(--s5) var(--s4) 0; font-family:var(--display);font-weight:500;font-size:20px;color:var(--ink);position:relative} .faq summary::-webkit-details-marker{display:none} .faq summary:hover{color:var(--blue)} .faq summary::after{content:"";position:absolute;right:10px;top:50%;width:10px;height:10px; border-right:1.5px solid var(--n-400);border-bottom:1.5px solid var(--n-400); transform:translateY(-70%) rotate(45deg);transition:transform var(--dur) var(--ease)} .faq details[open] summary::after{transform:translateY(-30%) rotate(-135deg);border-color:var(--gold)} .faq details p{margin:0 0 var(--s4);color:var(--ink-soft);font-size:16.5px;max-width:72ch} .related{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--n-200)} @media(max-width:860px){.related{grid-template-columns:1fr}} .rel{padding:var(--s4) var(--s4) var(--s4) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .rel:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:860px){.rel{border-right:0!important;padding-left:0}} .rel:hover{background:var(--n-25)} .rel span{font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:var(--gold);display:block;margin-bottom:10px} .rel h3{font-family:var(--display);font-weight:500;font-size:19px;margin:0 0 8px;color:var(--ink)} .rel p{font-size:14.5px;color:var(--ink-soft);margin:0} .closing{margin-top:var(--s5);padding-left:var(--s4);border-left:2px solid var(--gold); font-size:18px;color:var(--ink);max-width:66ch} .tok{background:#FFF4D6;border:1px dashed #D6B84A;color:#7A5E12;font-size:12px;padding:2px 8px; border-radius:2px;font-weight:600} /* Corporate page additions */ .filings{width:100%;border-collapse:collapse;font-size:15px} .filings th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 22px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .filings td{padding:17px 22px 17px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .filings td:first-child{color:#fff;font-weight:600;width:250px} .filings tr:hover td{background:rgba(255,255,255,.035)} .filings .formref{display:block;font-weight:400;font-size:11.5px;color:#93A6BC;margin-top:3px} .credit{padding:var(--s5);border:1px solid var(--n-200);border-left:3px solid var(--gold); 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transition:background var(--dur)} .veh:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:900px){.veh{border-right:0!important;padding-left:0}} .veh:hover{background:var(--n-25)} .veh .vn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .veh h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .veh > p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s3);max-width:44ch} .veh dl{margin:0;border-top:1px solid var(--n-100);padding-top:var(--s2)} .veh dt{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase; color:var(--n-600);margin-bottom:4px} .veh dd{margin:0 0 12px;font-size:14.5px;color:var(--ink)} .veh dd:last-child{margin-bottom:0} .nav-item{position:relative} .nav-item>a{display:inline-flex;align-items:center;gap:5px} .nav-caret{width:9px;height:6px;fill:none;stroke:currentColor;stroke-width:1.6; stroke-linecap:round;stroke-linejoin:round;opacity:.6;transition:transform var(--dur) var(--ease)} .nav-item:hover .nav-caret,.nav-item:focus-within .nav-caret{transform:rotate(180deg)} .mega{ position:absolute;top:100%;left:50%;transform:translate(-50%,6px);width:280px; 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