#annual-return-service-design{color:#40566b;line-height:1.85;overflow-wrap:anywhere}.ar-hero{text-align:center}.ar-hero h1{max-width:1000px;margin:22px auto}.ar-hero p{max-width:850px;margin:20px auto}.ar-hero .breadcrumbs{text-align:center}.ar-content{max-width:1160px;padding-top:38px;padding-bottom:64px}.ar-content>section{padding:32px 0;scroll-margin-top:115px;border-bottom:1px solid #e8e4da}.ar-content>section:last-child{border:0}.ar-content h2{font-size:clamp(25px,3vw,34px);line-height:1.45;margin:0 0 18px}.ar-content h3{font-size:21px;line-height:1.5;margin:0 0 14px}.ar-content p{margin:0 0 18px;line-height:1.9}.ar-content li{margin-bottom:10px;line-height:1.85}.ar-content ul{padding-left:22px}.ar-summary-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;margin:22px 0}.ar-card{min-width:0;padding:26px;border:1px solid #cbb071;border-radius:16px;background:radial-gradient(ellipse at top right,#d4b36b18,transparent 65%),#fff;box-shadow:0 5px 20px #a17c3210;transition:transform .22s,box-shadow .22s,border-color .22s}.ar-summary-grid .ar-card h2{font-size:22px}.ar-card p:last-child{margin-bottom:0}.ar-card:hover,.ar-card:focus-within{border-color:#a17c32;box-shadow:0 12px 30px #a17c3220;transform:translateY(-4px)}.ar-reviewed{font-size:13px;color:#6b7a87}.ar-toc{position:static!important;display:flex!important;flex-wrap:wrap;justify-content:flex-start!important;align-items:center;gap:10px 20px;width:auto!important;max-width:100%;min-height:0;inset:auto!important;padding:22px 0;margin-bottom:6px;background:transparent!important;box-shadow:none!important;border-bottom:1px solid #e3dfd5}.ar-toc a{display:inline-flex;width:auto!important;margin:0;padding:5px 0;color:#98722d;font-size:14px;line-height:1.6;border:0}.ar-actions{display:flex;flex-wrap:wrap;gap:14px;align-items:center;justify-content:center;margin-top:24px}.ar-actions-left{justify-content:flex-start}.ar-table{max-width:100%;overflow-x:auto;overscroll-behavior-inline:contain;border:1px solid #dfe6ed;border-radius:14px;margin:22px 0}.ar-table table{width:100%;min-width:580px;border-collapse:collapse;text-align:left;font-size:15px;line-height:1.75}.ar-table caption{font-weight:600;padding:16px 18px;background:#f4f7f9;text-align:left;color:#40566b}.ar-table th,.ar-table td{padding:15px 18px;border-bottom:1px solid #dfe6ed;vertical-align:top;min-width:130px}.ar-table thead th{background:#f5f7f9}.ar-table tbody th{font-weight:600}.ar-table tr:last-child>*{border-bottom:0}.ar-source{font-size:13px;color:#687b8b;margin-top:20px!important}.ar-source a{color:#8c6728}.ar-faq-overview,.ar-faq-topic{border:1px solid #cbb071;border-radius:14px;background:#fff;box-shadow:0 4px 18px #a17c3210;overflow:hidden}.ar-faq-overview>summary{padding:23px 24px;display:flex;align-items:center;justify-content:space-between;gap:18px;cursor:pointer;list-style:none}.ar-faq-overview>summary h2{margin:0}.ar-faq-overview>summary:after,.ar-faq-topic>summary:after,.ar-question>summary:after{content:'+';font-size:24px;color:#a17c32;flex-shrink:0}.ar-faq-overview[open]>summary:after,.ar-faq-topic[open]>summary:after,.ar-question[open]>summary:after{content:'−'}.ar-faq-overview summary::-webkit-details-marker,.ar-faq-topic summary::-webkit-details-marker,.ar-question summary::-webkit-details-marker{display:none}.ar-faq-body{padding:0 24px 24px}.ar-faq-topic{margin:16px 0}.ar-faq-topic>summary{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:19px 22px;cursor:pointer;font-weight:600;list-style:none;line-height:1.65}.ar-faq-topic>summary small{font-weight:400;font-size:13px;margin-left:auto;white-space:nowrap}.ar-faq-topic-body{padding:0 20px 18px}.ar-question{border-top:1px solid #e1e7ec}.ar-question>summary{list-style:none;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:17px 4px;line-height:1.65;cursor:pointer}.ar-answer{padding:0 4px 15px}.ar-answer p{margin-bottom:14px}.ar-faq-controls{display:flex;align-items:flex-end;gap:14px;margin:24px 0 14px;padding:20px;border:1px solid #dfe5eb;border-radius:12px;background:#f5f8fa}.ar-faq-controls label{display:flex;flex-direction:column;gap:9px;flex:1;min-width:0}.ar-faq-controls input{font:inherit;color:#40566b;width:100%;min-width:0;padding:12px 14px;border:1px solid #cbd8e5;border-radius:6px;background:white}.ar-faq-controls button{font:inherit;color:#40566b;cursor:pointer;border:1px solid #cbb071;border-radius:8px;background:white;padding:12px 17px;min-height:48px;white-space:nowrap}.ar-content a,.ar-content button,.ar-content summary{transition:background-color .18s,color .18s,box-shadow .18s,transform .18s}.ar-content a:hover{color:#8a6421}.ar-content summary:hover,.ar-content button:hover{background:#faf4e6;color:#8a6421}.ar-content .button:hover{box-shadow:0 7px 20px #a17c3220;transform:translateY(-2px)}.ar-content button:active,.ar-content .button:active,.ar-content summary:active{background-color:#eee3ca;transform:translateY(1px)}.ar-content a:active{color:#6e4d17}.ar-content :is(a,button,summary,input,.ar-table):focus-visible{outline:2px solid #a17c32;outline-offset:4px}.ar-related{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:5px 28px}#annual-return-service-design [hidden]{display:none!important}@media(max-width:900px){.ar-summary-grid{grid-template-columns:1fr}.ar-related{grid-template-columns:1fr}.ar-card{padding:23px}}@media(max-width:600px){.ar-content{padding-top:26px;padding-bottom:38px}.ar-content>section{padding:25px 0}.ar-hero h1{font-size:32px}.ar-faq-body{padding:0 15px 18px}.ar-faq-overview>summary{padding:20px 17px}.ar-faq-controls{flex-wrap:wrap;gap:12px;padding:16px}.ar-faq-controls label{flex-basis:100%}.ar-faq-controls button{flex:1}.ar-faq-topic>summary{padding:17px 15px;align-items:flex-start}.ar-faq-topic>summary small{white-space:normal;min-width:40px}.ar-faq-topic-body{padding:0 14px 15px}.ar-actions .button{flex:1;min-width:140px;text-align:center}.ar-toc{gap:8px 16px}.ar-toc a{font-size:13px}.ar-table th,.ar-table td{padding:13px 15px}}
@media(prefers-reduced-motion:reduce){.ar-card,.ar-content :is(a,button,summary){transition:none!important;transform:none!important}}
.ar-service-teaser{padding:32px 0!important;background:#fcfaf5;border-top:1px solid #e5dcc7}.ar-service-teaser h2{font-size:28px;line-height:1.45;margin:0 0 16px}.ar-service-teaser p{line-height:1.85;margin:0 0 20px;max-width:850px}.ar-current-rules-note{padding:22px 24px;background:#fcf8ed;border:1px solid #d4b771;border-radius:14px;margin:0 0 28px;line-height:1.85}.ar-current-rules-note p{margin:10px 0}.ar-current-rules-note a{color:#8c6728}