/********************************************************************************************************************
******************************** COLOURS USED THROUGHOUT THE SITE */
/*********************************************************************************************************** text */
/** main **/
body,.maintext{ color:#222; } /* dark */

/* links */
a{ color:#555; } /* dark */

/* links visited */
a:visited{ color:#999; } /* dark */

/* links hover | standout | youwould | search results | noscript (for no javascript) | login text*/
a:hover,a:focus,a:active,
.standout,.youwould,.description,.recommend_description,noscript,#log{ color:#000; }
.standout2{color:#ff0000;}
/* nav links hover and selected */
#nav li a,#nav li a:hover,#nav li a:focus,#nav li a:active,#nav li a#sel,#nav li:hover a,#nav li.sfhover a{ color:#fff; }

/* footer links */
#footer a{ color:#555; }

/** white text on dark background | access links | links in navigation popup box | various headers (main services and resources)| buttons (on calculators) **/
#accesslinks a,#sitesearch a:hover,#sitesearch a:focus,#sitesearch a:active,
#nav li:hover ul a,#nav li.sfhover ul a,
.collist h2,thead,.calc button{ color:#fff; } /* white */

/* quotes at top of pages | search results */
#footer p,.atoz,
.category,.infoline,.recommend_infoline{ color:#999; }

/* bbc news heading | form fields - calculator results */
#beebhead,
#formc fieldset,#formc legend,.calc .formresult input,#contactform legend{ color:#000; } /* dark */

#liberty a{ color:#333; }

/*********************************************************************************************************** background */
/** white **/
#wrapper,#nav .clear, #content,#sitesearch input,.books a img,#allHS a,.spacecol,.spacerow,.calc,#altinfo,p.reports img,#contactform fieldset{ background:#fff; } /* white */

body{ background-color:#999; }

#nav{ background-color:#333; }

/* light colour 1 | main resources & services columns | table row colour | log in background | search result highlight */
div.collist,
#log,#nstep,
.calc .formresult input,
th,tr.altrow,
.define,.recommended,.zoom_button,.highlight{ background-color:#e5e5e5; } /* light */

/* light colour 2 | links list | alternate row colour | calendar side column | form and fieldset */
.faqq,.linkslist li a,
.calendar col#daydate,
#formc fieldset,.reglog,#contactform,
tr.altrow2{ background-color:#f6f6f6; } /* light */

/* dark colour 1 | accesslinks | nav popup | table header */
.collist h2{ background-color:#000; } /* dark */

/* dark colour 2 | collist header (main services and resources)| form button (on calculators)*/
#accesslinks a,thead,.calc button{ background-color:#333; } /* dark */

#nav ul ul{ background-color:#666; }

/*********************************************************************************************************** border */
/* primary light color | homepage news & poll column | footer | form  */
#taxnews,
.calc,#contactform,.reglog,
.recommended{ border-color:#ccc; } /* light */

/* secondary light color | search box | form | form input boxes | form fieldsets on calculators */
#sitesearch input,
#contactform input, #contactform textarea, #contactform select,
.reglog input,.reglog textarea,.reglog select,
.calc fieldset,.calc input,
.zoom_searchform input,.zoom_searchform select{ border-color:#aaa;} /* light */

/* primary dark color | horizontal bar | image border | main resources & services columns | form input boxes on calculator results */
.teamseparation,h2 img,#log,
.collist,#altinfo,
.calc .formresult input,.calc .calcsection{ border-color:#000; } /* dark */

#nav li a{ border-right-color:#999; }

/********************************************************************************************************************
******************************** HTML */
*{ margin:0; padding:0; }
body{ font:normal 95%/1.2em Verdana, Arial, Helvetica, sans-serif; text-align:center; background-image:url("/img/pbg.jpg"); background-repeat:repeat-x; background-position:0 0; }
a{ font-weight:bold; }
a:hover, a:focus, a:active{ text-decoration:none; }
img,abbr{ border:0; }
ul{ list-style:outside square; }
ol{ list-style:outside decimal; }
h1,h2,h3{ line-height:normal; margin:1em 0 .5ex 0; clear:both; display:block; }
h1{ font-size:1.3em; }
h2{ font-size:1.1em; font-style:italic; }
h3{ font-size:1em; }
p{ margin:2ex 0 1ex 0; }
small{ font-size:.75em; }
hr{ height:0; visibility:hidden; display:none; }
blockquote p{ margin:0; padding:0; }
form,fieldset,input,textarea,select{ border-width:1px; border-style:solid; }
#poll input,#pollform,#pollform input,
#mr,#mrs,#miss,#ms,#vatyes,#vatno,#reconcilyes,#reconcilno,#reconcilwhat,#annaccyes,#annaccno,#bustaxyes,#bustaxno,#comphyes,#comphno,#payewyes,#payemyes,#payeno,#bkyes,#bkno,#vatretyes,#vateretno,#manaccmyes,#manaccqyes,#manaccno,#libertyyes,#libertyno,
#remember,#paypalform,#paypalform input,.zoom_searchform{ border:0; }

/********************************************************************************************************************
*********************************  STYLE THAT CLIENTS CAN APPLY TO TEXT - USED ONLY FOR CMS PAGES */
.size1{ font-size:1em; }
.size2{ font-size:1.1em; }
.size3{ font-size:1.3em; }
.size4{ font-size:1.5em; }
.size5{ font-size:1.8em; }
.heading2{ font-size:1.1em; }
.heading3{ font-size:1em; font-weight:bold; }
.faqq{ display:block; font-style:italic; }
.testi{ padding-left:4em; background:url("/img/testiquo.gif") 0 0 no-repeat; }
.testi p{margin-bottom:1em;}
.teamseparation{ clear:both; border-top-width:1px; border-top-style:solid; }

/*************************************************IMAGE FLOAT - used on HR page */
.imgright{float:right; margin:0 0 1em 1em; }

/********************************************************************************************************************
*********************************  MAIN STYLES FOR DIVS STYLES USED THROUGHOUT THE SITE */
#wrapper{ margin:19px auto .5em auto; text-align:left; width:900px; }
#content{ width:880px; padding:10px; }
#secdiv,#maindiv{ float:left; }
#maindiv{ width:605px; padding:0 0 0 15px; font-size:.85em; }
#secdiv{ width:260px; }

/* remove bullet from all the lists we don't want bullet for */
#secdiv ul,#accesslinks,#pagehelp,#poll ul,.ticklist,.linkslist,#footer{ list-style:none; }

.clear{ clear:both; height:1px; margin:0; overflow:hidden; }

/********************************************************************************************************************
/*********************************  ACCESSIBILITY LINKS */
#accesslinks li{ float:left; }
#accesslinks a{ font-size:.9em; white-space:nowrap; position:absolute; top:0; left:-999em; width:770px; line-height:2.8em; text-align:center; font-weight:bold; } 
#accesslinks a:focus,#accesslinks a:active{ position:absolute; top:0; left:auto; display:block; }

/********************************************************************************************************************
/*********************************  TOP HEADER */
#logo{ margin:0; height:134px; }

/********************************************************************************************************************
/*********************************  NAVIGATION */
/* navigation */
#nav{ margin:0; z-index:3; font-size:.75em; text-align:left; background-image:url("/img/navbg.jpg"); background-position:0 0; background-repeat:repeat-x; }

/* navigation items */
#nav ul, #nav li{ list-style:none; padding:0; margin:0; float:left;}
#nav li a{ text-decoration:none; display:block; padding:2px 15px 2px 14px; border-right-style:solid; border-right-width:1px; } 
#nav li a:hover,#nav li a:focus,#nav li a:active,#nav li a#sel,#nav li:hover a,#nav li.sfhover a{ text-decoration:underline; background-image:url("/img/navbgh.jpg"); background-position:0 0; background-repeat:repeat-x; }
#nav li#l a{ border-right:0; padding:2px 9px; }

/* popup menus */
#nav ul ul{ position:absolute; width:180px; left:-999em; z-index:4; padding:5px 0; }
#nav li li{ width:100%; border:0; background-image:none; }
#nav li li a{ display:block; padding:.3em 6px; border:0; text-align:left; width:168px; font-weight:normal; background-image:none;}
#nav li li a:hover,#nav li li a:focus,#nav li li a:active,
#nav li:hover li a,#nav li.sfhover li a{ text-decoration:none;  background-image:none; }
#nav li li a:hover,#nav li li a:focus,#nav li li a:active{ text-decoration:underline; }

#nav li:hover ul, #nav li li:hover ul, #nav li.sfhover ul, #nav li li.sfhover ul { left: auto; }

/********************************************************************************************************************
*********************************************************************************************************************
/*********************************  SECONDARY COLUMN */
/* search */

#sitesearch{ clear:both; display:block; border:0; background:url("/img/sidebb.gif") 0 100% no-repeat; }
#sitesearch label{ position:absolute; left:-999em; }
#sitesearch input, #sitesearch button{ float:left; margin:8px 5px; }
#sitesearch input{ font-size:.8em; width:170px; padding:.3ex; }
#sitesearch button{ font-size:.7em; padding:.1ex 0; line-height:normal; width:60px; }
#magglass{ line-height:normal; background:url("/img/sitesearch.jpg") 0 0 no-repeat; padding-top:25px; margin:0; }

/* liberty */
#libstart{ line-height:normal; background:url("/img/liberty_side.jpg") 0 0 no-repeat; height:25px; margin:15px 0 0 0; }
#liberty, #liberty li{ list-style:none; }
#liberty{ background:url("/img/sidebb.gif") 0 100% no-repeat; padding:.5em 1em 1em 1em; }
#liberty li{ font-size:.8em; padding:.2em 0 .2em 1em; }

/* newsletter */
#newsletter{ margin:15px 0 0 0; line-height:normal; }


/* about you */
#howbig{ margin:0; height:61px; }
#youare{ background:url("/img/howbigend.jpg") 0 100% no-repeat; margin:0; padding-bottom:73px; }
#youare li,#youare li a{ display:block; height:25px; }
#youare span{ position:absolute; left:-999em; top:auto; }

#specialoffers{margin:0;}
#specialoffers li,#specialoffers li a{ display:block; height:45px; }

/* box users see when they are logged in */
#log{
	font-size:.7em;
	font-weight:bold;
	border-width:1px;
	border-style:solid;
	border-left:0;
	border-right:0;
	margin:1em auto;
	padding:.2em;
	text-align:center;
	width:90%;
}

/*************************************************** UNIQUE STYLES */
#taxprotlist li{ display:block; width:100%; }
#taxprotlist span{ display:block; width:70%; float:left; }
.softpb span{ display:block; width:60%; float:left; font-weight:bold; }
.softp span{ display:block; width:60%; float:left; }


/********************************************************************************************************************
*********************************************************************************************************************
/*********************************  MAIN COLUMN */
/* styles used all many pages */
#breadcrumbs{ font-size:.75em; }
#nstep{ padding:.2em; margin-top:2em; }

/* lists */
#maindiv ul,#maindiv ol{ margin-left:2.5em; }
.ticklist li{ background:url("/img/tick.gif") 0 0 no-repeat; margin-left:-1.5em; padding-left:1.3em; }
.squarelist li, ol .squarelist li{ margin-bottom:.2em; background-image:none; }
.ticklist .squarelist li{ padding-left:0; margin:.2em;}
.ollist li{ margin-bottom:.8em; }
.ollist li strong{ display:block; }

/* quotes */
.atoz{ font-size:1.4em; padding:1.6em 3em; text-align:center; font-style:italic; background:url("/img/scesquo.gif") 0 0 no-repeat; }
.multi{ padding:1em 3em 1.5em 3em; }

/*********************************************************************************************************************
/*********************************  HOME PAGE */
#home h1{ margin-top:1em }
#home .ticklist{ margin-left:1.5em; font-size:.9em; }
#home .ticklist li{ margin-bottom:1em; }

#homepic{ margin:0; }

.homepage li{ margin-bottom: 10px; }

#beebhead{ font-style:italic; }
#scroller { position:relative; overflow:hidden; width:98%; }
#scrollnews {margin:2px 0}
#testP {visibility:visible; position:absolute; white-space:nowrap; font-size:.9em; }

/*********************************************************************************************************************
/*********************************  WHY US SECTION */
/* meet the team page */
h2 img{ float:right; border-width:1px; border-style:solid; margin:0 0 1em 2em; }
.teamseparation{ clear:both; }

/* faq */
.faqq{ display:block; font-style:italic; }

/* testimonials */
.testi{ padding-left:4em; background:url("/img/testiquo.gif") 0 0 no-repeat; }
cite{ padding:.5em 0 1em 3.5em; display:block; font-weight:bold; }

/*********************************************************************************************************************
/********************************* LISTS */
/* common style to all lists pages */
#maindiv .linkslist{ margin:0; }
.linkslist li{ margin:0 0 .8em .5em; }
.linkslist li a{ display:block; }

/*** business and tax centre + a to z lists ***/
.collist{ width:48%; float:left; margin-top:1em; background:url("/img/resources_bg.jpg") 0 100% repeat-x; border-width:1px; border-style:solid; }
.collist h2{ margin:0; padding:.5em; }
.collist ul{ padding-bottom:.5em; }
.collist li{ list-style:outside square; margin:.5em; }
#taxdiv,#atol{ margin-right:1.5%; }
#taxdiv p,#busdiv p{ font-size:.8em; margin-left:1em; }
#taxdiv li a, #busdiv li a { background:transparent; background-image:none;  }

/*** business and tax centre only ***/
.collist #taxhs,.collist #bushs,.collist #taxcalc,.collist #buscalc,.collist #taxrep,.collist #busrep{ margin-left:-1em; }
#taxhs,#bushs,#taxcalc,#buscalc,#taxrep,#busrep{ list-style:none; }
.icon li a,.pdflink,.reslist #taxhs a,.reslist #bushs a,.reslist #taxcalc a,.reslist #buscalc a,.reslist #taxrep a,.reslist #busrep a{ background-position:2px 0; background-repeat:no-repeat; padding-left:1.3em; clear:both; }

/* book list */
.books li a, #busbook a{ background-image:url("/img/list-book.gif"); }
.books a img{ float:right; margin:0 0 1em 1.5em; padding-left:.5em; }
.books li{ clear:both; }
/* helpsheets list */
.helpsheets li a,.reslist #bushs a,.reslist #taxhs a, #bushs a, #taxhs a{ background-image:url("/img/list-hs.gif"); }
#allHS a{ font-weight:bold; margin-top:2em; }
/* market data and rates lists */
.mkt li a,.rates li a,#busmktd a,#taxrat a,.rates li a{ background-image:url("/img/list-chart.gif"); }
.rates{ margin-left:0; }
.rates li{ width:46%; float:left; margin-left:10px; }
/* report listing */
.reslist #busrep a,.reslist #taxrep a, #busrep a, #taxrep a{ background-image:url("/img/list-report.gif"); }
/* links list */
.extlink li a,#buslink a,#taxlink a{ background-image:url("/img/list-link.gif"); }

/*** business centre only ***/
/* companies house list */
.pdf li a,#buscompfo a,#taxhmrc a,.pdflink{ background-image:url("/img/list-pdf.gif"); }
/* company search list */
#buscompse a{ background-image:url("/img/list-search.gif"); }
/* calculators list */
.calclist li a,.reslist #buscalc a,.reslist #taxcalc a,#buscalc a,#taxcalc a{ background-image:url("/img/list-calc.gif"); }
/* software list */
.soft li a,#bussoft a{ background-image:url("/img/list-soft.gif"); }

/*** tax centre only ***/
/* personal organiser checklist list */
#taxorg a{ background-image:url("/img/list-paper.gif"); }
/* taxbuster checklist list */
#taxtb a{ background-image:url("/img/list-check.gif"); }
/* calendar checklist list */
#taxcalen a{ background-image:url("/img/list-calendar.gif"); }
/* budget checklist list */
.budget li a,#taxbudg a{ background-image:url("/img/list-budget.gif"); }

/*********************************************************************************************************************
/********************************* TABLES */
/* market data */
table{ width:100%; font-size:.8em; margin-bottom:1em; }
table.smalltable{ width:40%; margin:auto; }
table.mediumtable{ width:70%; margin:auto; }
thead{ font-weight:bold; }
td,th{ padding:2px; }
th{ padding:3px 5px;}
th{ font-weight:bold; }
th span.nobold{ font-weight:normal; font-size:.9em; }
.centrecell{ text-align:center; }
.spacerow{ height:0; }

/* calendar */
.calendar{ width:100%; font-size:.9em; }
.calendar tr.altrow{ font-weight:bold; }
.calendar td{ text-align:left; padding:5px 3px; }
.calendar td.daydate{ text-align:center; font-weight:bold; vertical-align:top; }

/*********************************************************************************************************************
/********************************* CALCULATORS */
/* fix for ie fieldset background bleeding in legend*/
#formc fieldset{ position:relative; margin:1em 0 0 20px; padding-top:.75em; display:block; z-index:1; width:90%; font-size:.9em; }
#formc legend{ position:absolute; top:-.7em; padding:0 .25em; margin:0 1ex; z-index:2; }

.calc .formresult input{ font-weight:bold; }
.calc{ background:url("/img/calcbg.gif") 100% 100% no-repeat; padding:0 10px; }
.calc p{ clear:both; }
.calc .calcsection{ border-top-width:1px; border-top-style:solid; padding-top:10px; }
.calc label{ display:block; float:left; padding-left:10px; }
.calc input{ padding:2px; }
.calc button{ margin-left:1em; font-weight:bold; border:0; padding:2px; margin-bottom:1em; }
.calc span{ width:12px; font-weight:bold; display:block; float:left; padding-top:2px; }

/* alternate data to select on calculators */
#altinfo{ border-width:1px; border-style:solid; width:99%; margin:0 auto; font-size:.9em; }

/* normal calculators form */
.normal label{ width:250px; }
.normal input{ width:150px; }
.normal select { width:157px; }

/* calculators requiring large label */
.large fieldset{ width:95%; margin-left:12px; }
.large label{ width:320px; }
.large input{ width:100px; }
.large select{ width:107px; }

/* page that opens as calculator help */
#helpwin{ background-image:none; background-color:#fff; text-align:left; padding:1em; }
#helpwin h2{ margin-top:5em; }
#helpwin p{ font-size:.9em; }

/*********************************************************************************************************************
/********************************* BUSINESS AND TAX CENTRES MISC */
/* helpsheet */
.define{ width:85%; margin:auto; padding:.5em 1em; text-align:center; }
p.reports{ clear:both; }
p.reports img{ float:right; margin:0 0 1em 1.5em; padding-left:.5em; }

/*********************************************************************************************************************
/********************************* REGISTER + LOGIN FORMS */
.reglog{ width:75%; padding:0 .8em; margin:0 auto; }
.reglog p{ clear:both; }
.reglog label{ width:35%; float:left; }
.reglog input,.reglog textarea{ width:55%; font:.9em Verdana, Arial, Helvetica, sans-serif; padding:.2em; margin-left:5%; }
.reglog button{ font-weight:bold; padding:.4ex; font-size:.9em; }

#registerform img { margin-left:5%; } 
#loginform input#remember{ width:auto; }
#loginform label,#inaboxform label,#libform label{ width:30%; }

/*********************************************************************************************************************
/********************************* CONTACT US */
.contactcol{ float:left; width:44.9%; margin-right:4%; }
address{ font-style:normal; }
#addyp{ margin-bottom:0; }
.mapp{ padding-top:1em; clear:both }
#googlemap{ height:350px; width:450px; display:block; }
#maptext{ width:200px; }
#phone2{ display:block; padding-left:5.9em;}

/* contact forms */
#contactform{ width:75%; padding:0 .8em; margin:0 auto; }
#contactform fieldset{ padding:.6em; margin-bottom:1em; }
#contactform legend{ font-weight:bold; padding:0 .5em; }
#contactform p{ clear:both; }
#contactform label{ width:100%; display:block; font-size:.9em; }
#contactform input, #contactform textarea, #contactform select{ width:30em; font:.9em Verdana, Arial, Helvetica, sans-serif; padding:.2em; }
#contactform button{ font-weight:bold; padding:.4ex; font-size:.9em; }
#contactform .radio, #contactform .time{ width:auto; display:inline; font-weight:normal; }
#contactform label.radio{ padding:0 .5ex; }
#contactform input.radio{ margin-right:1ex; }
#phone2{display:block; padding-left:5.9em;}

/*********************************************************************************************************************
**********************************************************************************************************************
********************************** FOOTER */
#footer{ margin-top:1.5em; padding:.2em 1em 1em 0; text-align:right; font-size:.75em; clear:both; background:url("/img/footer.gif") 0 0 no-repeat; }
#footer p{ margin-bottom:0; }
#footer ul{ padding:0 0 .3ex 0; }
#footer li{ display:inline; padding:0 0 0 1ex; }
#footer a{ font-weight:normal; }
#footer a:hover, #footer a:focus, #footer a:active{ text-decoration:none; }

/*********************************************************************************************************************
**********************************************************************************************************************
********************************** SEARCH */
.searchheading{ font-size:130%; font-weight:bold; }
.summary{ font-size:80%; font-style:italic; }
.suggestion,.results,.result_title,.description,.context,.zoom_searchform,.result_pages,.result_pagescount,.recommend_title,.recommend_description{ font-size:100%; }
.zoom_searchform input,.zoom_searchform select{ border-style:solid; border-width:1px; }
.sorting{ text-align:right; }
.infoline,.recommend_infoline{ font-size:80%; font-style:normal; }
.zoom_results_per_page,.zoom_match{ font-size:80%; margin-left:10px; }
.zoom_categories,.searchtime{ font-size:80%; }
.zoom_categories ul{ display:inline; }
.zoom_categories li{ display:inline; margin-left:15px; list-style-type:none; }
input.zoom_button{  }
input.zoom_searchbox{  }		
.result_image{ float:left; display:block; }
.result_image img{ margin:10px; width:80px; }
.result_block{ margin-top:15px; margin-bottom:15px; clear:left; }
.result_altblock{ margin-top:15px; margin-bottom:15px; clear:left; }
.recommended{ border-top-width:1px; border-top-style:dotted; border-bottom-width:1px; border-bottom-style:dotted; margin-top:15px; margin-bottom:15px; }
.recommended_heading{ float:right; font-weight:bold; }
.recommend_block{ margin-top:15px; margin-bottom:15px; clear:left; }


#ranquotes{font-size:1.0em; line-height:1.2em; background-color:#313131; color:#cfcfcf; padding:10px;}
.white{color:#fff; font-weight:bold;}

#bdt{ text-align:center; }