@charset "UTF-8";@import url("reset.css");*{font-family:Arial, Helvetica, Sans-serif;}
h1{font-size:1.65em;font-weight:bold;margin-bottom:0.5em;}
h1, h2, h3, h4, h5, h6{color:#CC141E;}
h2, h3, h4, h5, h6{font-size:12px !important;font-weight:bold;line-height:1.25em;}
p, li{color:#333}
.footer p, .footer li{color:#000;}
#body li{padding-top:7px;}
.container{position:relative;width:960px;margin:0 auto;}
th{background:#fde9d9 !important;text-align:center;vertical-align:top;}
tr{background:#f2f2f2 !important;}
table{border-collapse:collapse;}
table,th, td{border:1px solid #aaa;}
#header-content{height:130px;position:relative;}
#logo{top:5px;}
#global-nav{position:absolute;top:89px;left:0px;width:960px;}
#global-nav ul{display:inline;}
#global-nav li{list-style-type:none;height:30px;width:94px;float:left;display:block;border-right:1px solid #fff;}
#global-nav li a{display:block;height:21px;width:94px;text-decoration:none;font-size:12px !important;color:#f6fbff;background-color:#00013a;background-repeat:no-repeat;background-position:right bottom;text-align:center;padding-top:5px;padding-bottom:4px;letter-spacing:0.5px;font-weight:700;}
#global-nav li a:hover, #global-nav li a.active, #global-nav li a.visited{height:19px;background-color:#cc141e;background-image:url(../images/gl-nav-bg.gif);background-position:left bottom;padding-top:5px;padding-bottom:15px;}
*#global-nav li a.active1{height:30px;background-color:#cc141e;background-image:url(../images/gl-nav-bg.gif);background-position:left bottom;padding-top:5px;}
#global-nav .last{width:94px;}
#global-nav li a.active2{height:20px;background-color:#cc141e;background-image:url(../images/gl-nav-bg_110911.gif);background-position:left bottom;padding-top:5px;padding-bottom:15px;}
#global-nav li.filings1 a:hover{background-color:#cc141e;background-image:url(../images/gl-nav-bg_110911.gif);background-position:left bottom;}
.newglobal a:hover, .newglobal a.active, .newglobal a.visited{height:19px;background-image:url(../images/gl-nav-bg.gif);background-position:left bottom;padding-top:5px;padding-bottom:15px;}
#red-nav{position:absolute;top:79px;width:70%;margin-left:280px;}
#red-nav{background:#cc141e;height:25px;color:#FFF;}
#red-nav ul{float:right;margin:4px 10px 4px;}
#span-header{color:#cc141e;text-align:left !important;width:50%;top:10px;margin-top:5px;}
#span-header a:link, #span-header a:visited{font-family:Arial, Helvetica, sans-serif;font-size:10px !important;font-weight:normal;color:#cc141e;text-decoration:none;margin:0px;}
#span-header a:hover{text-decoration:underline;}
#red-nav li{display:inline;border-right:1px solid #fff;}
#red-nav a:link, #red-nav a:visited{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:bold;color:#fff;text-decoration:none;margin:0 6px;}
#red-nav a:hover{text-decoration:underline;}
li .last, li.last{border-right:none !important;}
#signin-form{width:460px;height:58px;position:absolute;right:0px;top:11px;}
#signin-form1{width:460px;height:58px;padding-left:470px;top:11px;text-align:right;padding-top:29px;}
#signin-form .account{border-left:3px solid #CC141E;margin:0;padding-left:5px;font-weight:bold;font-size:102% !important;position:absolute;top:11px;left:11px;}
#signin-form p{font-size:11px !important;position:absolute;right:69px;top:35px;}
#signin-form a, #signin-form a:visited{color:#00e;text-decoration:underline;}
#signin-form a:hover{text-decoration:none;}
#userheader, #passheader{width:145px;height:18px;border:1px solid #1D2A5B;margin:8px 0 2px 0;position:absolute;font-size:12px !important;}
#userheader{left:95px;font-size:12px !important;}
#passheader{left:248px;font-size:12px !important;}
#headersubmit{position:absolute;top:10px;right:30px}
#header_login_frm{margin-top:3px;}
#header_login_frm{color:#333;}
.breadcrumb{font-size:0.95em !important;color:#cc141e;}
.breadcrumb a{font-size:0.95em !important;color:#000;}
#body{display:block;overflow:hidden;position:relative;background:url(../images/3col-bg.png) no-repeat;background-position:bottom center;}
.home #body{background:none;}
#body-content, #sidebar-left, #sidebar-right{border:1px solid #D9D9D9;border-bottom:none;}
#body-content ul{margin-top:-10px;}
#body-content{width:466px;float:left;margin-left:8px;}
#body-content h1{color:#CC141E;font-size:28px !important;font-weight:bold;line-height:1.25em;font-style:normal;text-align:right;}
#sidebar-left{width:225px;float:left;}
#sidebar-left p{font-weight:bold;}
#sidebar-left a{color:#cc141e;}
#sidebar-right{width:225px;float:right;}
#sidebar-right a{color:#333;text-decoration:none;font-style:oblique;}
#sidebar-right a:link{color:#333;text-decoration:none;font-style:oblique;}
#sidebar-right a:hover{text-decoration:underline;}
#sidebar-right p.hmrc{font-weight:bold;text-align:center;}
#register-user{text-align:right;}
#register-user p a:hover{color:blue;text-decoration:underline;}
#register-user h2 a:link{color:#CC141E;font-size:1.45em !important;font-weight:bold;line-height:1.25em;font-style:normal;text-decoration:none;}
#register-user h2 a{color:#CC141E;font-size:1.45em !important;font-weight:bold;line-height:1.25em;font-style:normal;text-decoration:none;}
.quote{background:#e2e2e2;width:100%;color:#ff9;text-align:center;margin-bottom:10px;}
.quote h2{color:#003;margin-top:5px;padding:10px 0;}
.content{margin:10px;}
#footer{height:30px;background:#cbd2e4;font-size:90% !important;margin:0px 0 15px 0;position:relative;width:938px;}
#footer p{width:300px;position:absolute;top:7px;left:10px;}
#footer ul{position:absolute;top:7px;right:10px;margin:0;}
#footer li{list-style-type:none;display:inline;margin-left:11px;}
#footer a:link, #footer a:visited{padding:0 11px 0 3px;color:#000;text-decoration:none;}
#footer a:hover{text-decoration:underline;}
.home h1{margin:0;}
.home #body-content{border:none;width:100%;margin:0px;}
.home #body-content .content{margin:0;}

.home-top-banner, .home .col-1, .col-1a, .home .col-2, .col-2a, .home .col-3, .home .col-4{border:1px solid #D9D9D9;}
.home-top-banner{width:682px;height:193px;padding:16px 8px 0px 8px;float:left;background:url(../images/home-we-prepare-ixbrl.jpg) no-repeat;background-position:right bottom;}
#home-description-box{width:227px;height:211px;margin-left:8px;background:#FFFFFF;float:right;border:1px solid #D9D9D9;text-align:center}
#home-description-box h2{color:#ff9;margin:45px auto;font-size:120% !important;line-height:1.4em;}
#home-description-box a{color:#ff9;text-decoration:underline;}
#home-description-box h4{color:#fff;width:150px;margin:0 auto;line-height:1.35em;}
#top-panel, #bottom-panel, .home .col-1, .col-1a, .home .col-2, .col-2a, .home .col-3, .home .col-4{float:left;}
#bottom-panel{margin-top:10px;color:#333;}
#bottom-panel h2{font-size:115% !important;line-height:1.25em;font-weight:bold;}
#bottom-panel .col-1, #bottom-panel .col-2{width:313px;height:249px;padding:15px;font-weight:bold;}
#bottom-panel .col-1a, #bottom-panel .col-2a{margin-top:-180px;width:313px;height:150px;padding:15px;font-weight:none;}
#bottom-panel .col-2{margin-left:9px;}
#bottom-panel .col-2a{margin-left:9px;}
#bottom-panel .col-1a a, #bottom-panel .col-2a a{color:#333;text-decoration:none;}
#bottom-panel .col-1a a:hover, #bottom-panel .col-2a a:hover{color:#009fee;text-decoration:underline;}
#bottom-panel .col-1 ol{margin-top:0px;}
#bottom-panel .col-1 ol a{color:#333;text-decoration:none;}
#bottom-panel .col-2 ol{margin-top:26px;}
#bottom-panel .col-3, #bottom-panel .col-4{width:208px;height:478px;padding:0 10px;margin-left:8px;text-align:center;}
#bottom-panel p{margin-bottom:7px;}
.hmrc-3{font-weight:bold;line-height:1.5em;margin-top:10px;}
.hmrc-3 img{margin:5px;}
a.hmrc-3:link{color:#333333;text-decoration:none;}
a.hmrc-3:visited{color:#333333;text-decoration:none;}
a.hmrc-3:active{color:#333333;text-decoration:none;}
a.hmrc-3:hover{color:#333333;text-decoration:underline;}
p.helping{color:#cc141e;font-weight:bold;}
#bottom-panel .col-4{margin-top:13px;}
#bottom-panel .col-4 p{margin:10px 0;}
.col-4 a{color:#333;}
#bottom-panel ul, #bottom-panel ol{padding-left:40px;margin-top:11px;}
#global-nav ul li .last{padding-left:3px;}
#red-nav ul li{border-top-style:none;border-right-style:none;border-bottom-style:none;border-left-style:none;}
.white-color{color:#abadaf;font-size:9px !important;}
.forgot{font-size:11px !important;font-style:normal;line-height:normal;font-weight:normal;font-variant:normal;text-transform:none;text-decoration:none;padding-right:5px;padding-left:5px;}
.center{text-align:center;}
.right{text-align:right}
.about-page h2.center{margin-top:20px;}
.contact-page #body-content h2{font-size:1.4em !important;}
.resources-page #body-content h2{font-size:1.4em !important;}
#contact-form input{width:250px;height:18px;padding:3px;}
input#market_material{float:left;width:14px;margin:0 10px 0 15px;}
.faqs-page #body-content li{padding-top:1px;}
#cen_content{width:426px;height:444px;background:url(../images/credential.jpg) no-repeat;text-indent:-99999px;}
.h2class{font-size:1em !important;font-weight:bold;color:#CC141E;}
.h2class a{font-size:1em !important;font-weight:bold;color:#CC141E;text-decoration:none;}
.h2class a:link{font-size:1em !important;font-weight:bold;color:#CC141E;text-decoration:none;}
.h2class a:visited{font-size:1em !important;font-weight:bold;color:#CC141E;text-decoration:none;}
.h2class a:active{font-size:1em !important;font-weight:bold;color:#CC141E;text-decoration:none;}
.h2class a:hover{font-size:1em !important;font-weight:bold;color:#CC141E;text-decoration:none;}
.text_arial{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;line-height:18px;font-weight:normal;color:#333;text-decoration:none;}
.red_bold{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:bold;color:#cc141e;text-decoration:none;text-align:center;}
.red_bold:hover{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:bold;color:#cc141e;text-decoration:none;}
.welcome{font-family:Arial, Helvetica, sans-serif;font-size:14px !important;font-weight:bold;color:#000000;text-decoration:none;}
.red_normal{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#cc141e;text-decoration:none;}
.red_ans{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#cc141e;text-decoration:none;}
.red_normal:hover{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#cc141e;text-decoration:normal;}
.howalink{cursor:pointer;text-decoration:none;color:#000000;}
.resource-td{background:#FFFFFF !important;border-style:none;margin:0;padding:0;border:0;font-weight:inherit;font-style:inherit;font-size:12px !important;font-family:Arial, Helvetica, Sans-serif;vertical-align:baseline;text-align:left;}
.resource-td1{background:#FFFFFF !important;border-style:none;margin:0;padding:0;border:0;font-weight:inherit;font-style:inherit;font-size:12px !important;font-family:Arial, Helvetica, Sans-serif;vertical-align:baseline;text-align:center;}
.resource-td2{background:#FFFFFF !important;border-style:none;margin:0;padding:0;border:0;}
.redlink2{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:bold;color:#cc141e;text-decoration:underline;}
.redlink2:hover{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:bold;color:#cc141e;text-decoration:none;}
#sidebar-left1, #sidebar-right1{border:1px solid #D9D9D9;border-bottom:none;}
#sidebar-left1{width:225px;float:left;height:5000px;}
#sidebar-left1 p{font-weight:bold;}
#sidebar-left1 a{color:#cc141e;}
#sidebar-right1{width:225px;float:right;height:5000px;}
#sidebar-right1 a:link{color:#333;text-decoration:none;font-style:oblique;}
#sidebar-right1 a:hover{text-decoration:underline;}
#sidebar-right1 p.hmrc{font-weight:bold;text-align:center;}
.alignleft{text-align:left;}
.aligncenter{text-align:center;}
.imgline{height:1px;background-color:#CCCCCC;}
p.helping1{color:#cc141e;font-weight:bold;text-align:center;font-size:medium !important;}
p.helpinghome{color:#cc141e;font-weight:bold;line-height:16px;}
p.helping12{color:#cc141e;font-weight:bold;text-align:center;font-size:24px !important;line-height:10px;margin:0px 0px 15px 0px;}
p.helping123{color:#cc141e;font-weight:bold;text-align:center;font-size:16px !important;padding-top:10px;line-height:15px;padding:10px 0px 5px 0px;margin:0px;}
p.helping123 a{color:#cc141e;font-weight:bold;text-align:center;font-size:16px !important;padding-top:10px;line-height:15px;padding:10px 0px 5px 0px;margin:0px;}
.helping123 a{color:#cc141e;font-weight:bold;text-align:center;font-size:16px !important;padding-top:10px;line-height:15px;padding:10px 0px 5px 0px;margin:0px;text-decoration:none;}
.hmrc-31{font-weight:bold;text-align:center;padding:5px 0px 5px 0px;margin:0px;font-style:normal;line-height:10px;}
.hmrc-31 a{font-weight:bold;text-align:center;font-style:normal;line-height:10px;color:#0000FD;text-decoration:none;}
.hmrc-31_home{font-weight:bold;text-align:center;padding:5px 0px 5px 0px;margin:0px;font-style:normal;line-height:10px;}
.hmrc-31_home a{font-weight:bold;text-align:center;font-style:normal;line-height:10px;color:#000000;text-decoration:underline;}
.hmrc-32{font-weight:bold;text-align:center;font-style:normal;line-height:20px;padding-bottom: 10px;}
.hmrc-32 a{font-weight:bold;text-align:center;font-style:normal;color:#000000;text-decoration:none;}
.rightsideline{border:1px solid #D9D9D9;border-bottom:none;border-left:none;border-right:none;}
.colorblack{color:#000000;}
.txtpadding{text-align:center;padding-top:10px;}
.alink a{color:#000000;text-decoration:none;}
.alink a:link{color:#000000;text-decoration:none;}
.alink a:hover{color:#000000;text-decoration:none;}
.alink a:visited{color:#000000;text-decoration:none;}
#home-description-box-new{width:227px;height:211px;margin-left:8px;background:#FFFFFF;float:right;border:1px solid #D9D9D9;text-align:center}
#home-description-box-new h2{color:#ff9;margin:45px auto;font-size:120% !important;line-height:1.4em;}
#home-description-box-new h4{color:#fff;width:150px;margin:0 auto;line-height:1.35em;}
.sideheight{height:500px;}
#sidebar-medialeft, #sidebar-mediaright{border:1px solid #D9D9D9;border-bottom:none;}
#sidebar-medialeft{width:225px;float:left;height:500px;}
#sidebar-medialeft p{font-weight:bold;}
#sidebar-medialeft a{color:#cc141e;}
#sidebar-mediaright{width:225px;float:right;height:500px;}
#sidebar-mediaright a:link{color:#333;text-decoration:none;font-style:oblique;}
#sidebar-mediaright a:hover{text-decoration:underline;}
#sidebar-mediaright p.hmrc{font-weight:bold;text-align:center;}
.tdstyle{font-style:italic;padding:10px;vertical-align:top;}
.tdhead{text-align:center;font-weight:bold;}
.tdnormal{text-align:center;background:#FFFFFF;background-color:#FFFFFF;}
#tdn{text-align:center;background:#FFFFFF;background-color:#FFFFFF;}
.violet{font-family:Arial, Helvetica, sans-serif;font-size:13px !important;line-height:18px;font-weight:bold;color:#0000cc;text-decoration:none;text-align:center}
.red{font-family:Arial;font-size:14px !important;font-weight:bold;color:#cc141e;text-decoration:none;}
#about_red{font-family:"Trebuchet MS", Arial, Helvetica, sans-serif;font-size:15px !important;font-weight:bold;color:#cc141e;text-decoration:none;line-height:18px;text-align:center;}
.secure_red{line-height:20px;color:#C00;font-style:italic;text-align:left;font-weight:bold;}
LI.list1{color:#C00;}
LI.nolist{list-style:none;}
.resourcelink{text-decoration:underline;color:#333;padding:5px;}
.resourcelink1{color:#333;padding:5px;}
.resourcelink a{text-decoration:underline;color:#333;}
h1.red-tab-header, h2.red-tab-header{padding:8px 10px;background-color:#bc2f2b;color:white;font-size:1.2em !important;font-weight:normal;line-height:1em;}
.red-tab-header{background:url(../images/job-arrow-header.gif) no-repeat;background-position:top right;}
.myjobs #sidebar-left li, .myaccount #sidebar-left li{list-style-type:none;color:#666;}
.myjobs #sidebar-left ul, .myaccount #sidebar-left ul{padding:0;}
.myjobs #sidebar-left ul ul, .myaccount #sidebar-left ul ul{padding-left:10px;}
.myjobs #sidebar-left a, .myaccount #sidebar-left a{color:#666;text-decoration:none;}
.myjobs #sidebar-left a:hover, .myaccount #sidebar-left a:hover{text-decoration:underline;}
.myjobs #sidebar-left, .myaccount #sidebar-left{background:#eee;opacity:0.4;}
.myaccount #sidebar-left{opacity:0.4;}
.myaccount #sidebar-right{}
#acc-signin{text-align:center;width:300px;margin:10px auto;}
#acc-signin h2{font-size:1.4em !important;}
#sitemap-links{height:675px;}
#sitemap-links h2{font-size:1.4em;color:#000;border-bottom:1px solid #666;margin-top:15px;padding:0 0 3px 7px;}
#sitemap-links ul{padding:0;}
#sitemap-links ul ul{padding-left:10px;}
#sitemap-links li{list-style-type:none;width:50%;float:left;font-weight:bold;}
#sitemap-links li li{width:100%;font-weight:normal;}
#sitemap-links a{color:#bc2f2b;text-decoration:none;}
#sitemap-links a:hover{text-decoration:underline;}
ul#topnav li span{float:left;padding:15px 0px 0px 15px;;position:absolute;left:0;top:45px;display:none;width:972px;-moz-border-radius-bottomright:5px;-khtml-border-radius-bottomright:5px;-webkit-border-bottom-right-radius:5px;-moz-border-radius-bottomleft:5px;-khtml-border-radius-bottomleft:5px;-webkit-border-bottom-left-radius:5px;}
ul#topnav li:hover span{display:block;}
ul#topnav li span a{display:inline;font-family:Arial, Helvetica, sans-serif;color:#00013a;font-size:13px !important;}
ul#topnav li span a:hover{background:none;color:#cc141e;}
.spancolor{color:#cc141e;}
.ctus{margin-top:5px;margin-left:2px;margin-bottom:8px;}
.topimgforct{background:url(../images/ctbg.jpg) repeat-y;width:187px;}
.contform{padding-left:10px;padding-top:10px;}
.contactinput{background:#fff;height:19px;border:1px solid #dbdbdb;margin-top:5px;width:160px;font-family:Arial, Helvetica, sans-serif;font-size:12px !important;color:#999;padding-left:3px;}
.contactinput1{background:#fff;height:70px;border:1px solid #dbdbdb;margin-top:5px;width:160px;font-family:Arial, Helvetica, sans-serif;font-size:12px !important;color:#999;padding-left:3px;}
.phonenum{float:left;padding-left:2px;font-family:Arial, Helvetica, sans-serif;font-weight:bold;font-size:12px !important;color:#333;padding-top:10px;line-height:13px;}
.redlinenew{background-color:#ce000a;height:3px;padding:0px;margin:0px;border:0px;}
.ph-icon{float:left;padding-left:5px;padding-top:15px;}
.clear{clear:both;}
p.ph-iconem{float:left;padding-left:6px;padding-top:6px;font-size:11px !important;}
p.phonenumem{float:left;padding-left:4px;font-family:Arial, Helvetica, sans-serif;font-weight:bold;font-size:12px !important;color:#333;padding-top:3px;line-height:20px;}
.testimonialfc{background:#f8f8f8;border:1px solid #d8d8d8;margin:3px;margin-bottom:10px;}
.innerinputyourcn{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#666;width:82px;height:18px;border:1px solid #999;}
.txtarean{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#666;width:250px;height:100px;border:1px solid #999;}
.inncontactinput{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#666;width:253px;height:18px;border:1px solid #999;}
.innerinputyourcity{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#666;width:123px;height:18px;border:1px solid #999;margin-right:2px;}
.innerinputyourcn1{font-family:Arial, Helvetica, sans-serif;font-size:12px !important;font-weight:normal;color:#666;width:75px;height:18px;border:1px solid #999;}
.resource-td-ct{background:#f8f8f8 !important;border-style:none;margin:0;padding:0;border:0;font-weight:inherit;font-style:inherit;font-size:12px !important;font-family:Arial, Helvetica, Sans-serif;text-align:left;}