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10px;--row-gap:10px;--column-gap:10px;--padding-top:1px;--padding-bottom:1px;--padding-left:1px;--padding-right:1px;}.elementor-4924 .elementor-element.elementor-element-12513ce .elementor-button{padding:13px 15px 13px 15px;}.elementor-4924 .elementor-element.elementor-element-11df617 .elementor-button{padding:13px 15px 13px 15px;}.elementor-4924 .elementor-element.elementor-element-19e49fc{--padding-top:20px;--padding-bottom:0px;--padding-left:20px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-92a1615{--margin-top:0px;--margin-bottom:10px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-8358b17 .elementor-heading-title{font-size:30px;}.elementor-4924 .elementor-element.elementor-element-1ab4657 .elementor-heading-title{font-size:30px;}.elementor-4924 .elementor-element.elementor-element-091cbaa{--n-accordion-title-font-size:14px;}.elementor-4924 .elementor-element.elementor-element-76a9731 .elementor-heading-title{font-size:30px;}}@media(max-width:767px){.elementor-4924 .elementor-element.elementor-element-185022c:not(.elementor-motion-effects-element-type-background), .elementor-4924 .elementor-element.elementor-element-185022c > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://raimsaccountants.co.uk/wp-content/uploads/2026/06/VAT-Returns-VAT-Services-for-UK-Businesses-Mobile.webp");background-position:bottom center;}.elementor-4924 .elementor-element.elementor-element-185022c::before, .elementor-4924 .elementor-element.elementor-element-185022c > .elementor-background-video-container::before, .elementor-4924 .elementor-element.elementor-element-185022c > .e-con-inner > .elementor-background-video-container::before, .elementor-4924 .elementor-element.elementor-element-185022c > .elementor-background-slideshow::before, .elementor-4924 .elementor-element.elementor-element-185022c > .e-con-inner > .elementor-background-slideshow::before, .elementor-4924 .elementor-element.elementor-element-185022c > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-color:transparent;background-image:linear-gradient(0deg, #DA717100 0%, #0B2733 27%);}.elementor-4924 .elementor-element.elementor-element-185022c{--overlay-opacity:0.8;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:70px;--padding-bottom:70px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-524c9d9{--padding-top:0px;--padding-bottom:0px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-a25426b{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-a25426b .elementor-heading-title{font-size:24px;line-height:1.2em;}.elementor-4924 .elementor-element.elementor-element-95c6064{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-95c6064 .elementor-heading-title{font-size:15px;line-height:1.2em;}.elementor-4924 .elementor-element.elementor-element-4acb4d4{--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--padding-top:10px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-12513ce{width:var( --container-widget-width, 52% );max-width:52%;--container-widget-width:52%;--container-widget-flex-grow:0;}.elementor-4924 .elementor-element.elementor-element-12513ce .elementor-button{font-size:11px;}.elementor-4924 .elementor-element.elementor-element-11df617{width:var( --container-widget-width, 44% );max-width:44%;--container-widget-width:44%;--container-widget-flex-grow:0;}.elementor-4924 .elementor-element.elementor-element-11df617 .elementor-button{font-size:11px;}.elementor-4924 .elementor-element.elementor-element-72938de{--padding-top:40px;--padding-bottom:40px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-19e49fc{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-14347ad.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-bc4b620{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-2bbc03c{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-d4a157a{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-686c278{--padding-top:20px;--padding-bottom:0px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-92a1615{--padding-top:10px;--padding-bottom:30px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-f857ee9{--margin-top:0px;--margin-bottom:25px;--margin-left:0px;--margin-right:0px;--padding-top:20px;--padding-bottom:20px;--padding-left:15px;--padding-right:15px;}.elementor-4924 .elementor-element.elementor-element-1552cb5.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-4a0d27b{width:100%;max-width:100%;text-align:center;font-size:13px;}.elementor-4924 .elementor-element.elementor-element-01b0fbc{width:100%;max-width:100%;font-size:13px;}.elementor-4924 .elementor-element.elementor-element-a1c1576{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-edea98f{--padding-top:0px;--padding-bottom:30px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-edea98f.e-con{--order:99999 /* order end hack */;}.elementor-4924 .elementor-element.elementor-element-51aa3b2{--padding-top:30px;--padding-bottom:30px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-2a1bbf7.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-3c9da56{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-3cede62{width:100%;max-width:100%;}.elementor-4924 .elementor-element.elementor-element-8e46263{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-5deb3b2{--padding-top:40px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-b17dbeb{--padding-top:20px;--padding-bottom:20px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-f32880e.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-5b51e83{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-aa8046b{width:100%;max-width:100%;}.elementor-4924 .elementor-element.elementor-element-aa2461c{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-ae02e0b{--padding-top:0px;--padding-bottom:20px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-ae02e0b.e-con{--order:99999 /* order end hack */;}.elementor-4924 .elementor-element.elementor-element-4497a65{--padding-top:40px;--padding-bottom:40px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-f98e700{--padding-top:0px;--padding-bottom:30px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-f98e700.e-con{--order:99999 /* order end hack */;}.elementor-4924 .elementor-element.elementor-element-720b449{--padding-top:30px;--padding-bottom:20px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-dad122f.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-bc977f8{width:100%;max-width:100%;text-align:center;}.elementor-4924 .elementor-element.elementor-element-4cfe86c{width:100%;max-width:100%;}.elementor-4924 .elementor-element.elementor-element-5e986ab{--margin-top:0%;--margin-bottom:10%;--margin-left:0%;--margin-right:0%;--padding-top:50px;--padding-bottom:50px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-2fd433b{--margin-top:0px;--margin-bottom:-11px;--margin-left:0px;--margin-right:0px;}.elementor-4924 .elementor-element.elementor-element-8358b17 .elementor-heading-title{font-size:22px;line-height:1.2em;}.elementor-4924 .elementor-element.elementor-element-b514581{--justify-content:center;--padding-top:0px;--padding-bottom:15px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-ec9d7b4{width:initial;max-width:initial;}.elementor-4924 .elementor-element.elementor-element-ec9d7b4 .elementor-button{font-size:12px;}.elementor-4924 .elementor-element.elementor-element-4263c79{width:initial;max-width:initial;}.elementor-4924 .elementor-element.elementor-element-4263c79 .elementor-button{font-size:12px;}.elementor-4924 .elementor-element.elementor-element-5e61afd{--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-c554fcf{--padding-top:20px;--padding-bottom:20px;--padding-left:20px;--padding-right:20px;}.elementor-4924 .elementor-element.elementor-element-1ab4657.elementor-element{--align-self:center;}.elementor-4924 .elementor-element.elementor-element-1ab4657{text-align:center;}.elementor-4924 .elementor-element.elementor-element-1ab4657 .elementor-heading-title{font-size:24px;line-height:1.2em;}.elementor-4924 .elementor-element.elementor-element-a90a9fd{--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-f73064f{--padding-top:30px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-79e72dc .elementor-heading-title{font-size:25px;}.elementor-4924 .elementor-element.elementor-element-ddf53ef{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:50px;--padding-bottom:50px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-157f22c .elementor-heading-title{font-size:25px;}.elementor-4924 .elementor-element.elementor-element-d245ecc{--gap:0px 0px;--row-gap:0px;--column-gap:0px;}.elementor-4924 .elementor-element.elementor-element-c4336a2{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-bda55bf{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-2032f3a{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-fde0a4f{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-22d6cd9{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-a0256ca{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-94a01b8{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-6a8bc38{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-125e86c{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-8f39d42{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-ca8631d{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:12px;}.elementor-4924 .elementor-element.elementor-element-091cbaa{--n-accordion-title-font-size:13px;}.elementor-4924 .elementor-element.elementor-element-e8545d5{--margin-top:0%;--margin-bottom:15%;--margin-left:0%;--margin-right:0%;--padding-top:50px;--padding-bottom:50px;--padding-left:10px;--padding-right:10px;}.elementor-4924 .elementor-element.elementor-element-284057a{--margin-top:0px;--margin-bottom:-11px;--margin-left:0px;--margin-right:0px;}.elementor-4924 .elementor-element.elementor-element-76a9731 .elementor-heading-title{font-size:22px;line-height:1.2em;}.elementor-4924 .elementor-element.elementor-element-84192a5{width:100%;max-width:100%;}.elementor-4924 .elementor-element.elementor-element-a363a6a{--justify-content:center;--padding-top:0px;--padding-bottom:15px;--padding-left:0px;--padding-right:0px;}.elementor-4924 .elementor-element.elementor-element-fa73060{width:initial;max-width:initial;}.elementor-4924 .elementor-element.elementor-element-10646fe{width:initial;max-width:initial;}}@media(min-width:768px){.elementor-4924 .elementor-element.elementor-element-524c9d9{--width:50%;}.elementor-4924 .elementor-element.elementor-element-19e49fc{--width:50%;}.elementor-4924 .elementor-element.elementor-element-686c278{--width:50%;}.elementor-4924 .elementor-element.elementor-element-f857ee9{--width:100%;}.elementor-4924 .elementor-element.elementor-element-edea98f{--width:50%;}.elementor-4924 .elementor-element.elementor-element-51aa3b2{--width:50%;}.elementor-4924 .elementor-element.elementor-element-b17dbeb{--width:50%;}.elementor-4924 .elementor-element.elementor-element-ae02e0b{--width:50%;}.elementor-4924 .elementor-element.elementor-element-f98e700{--width:50%;}.elementor-4924 .elementor-element.elementor-element-720b449{--width:50%;}}@media(max-width:1024px) and (min-width:768px){.elementor-4924 .elementor-element.elementor-element-524c9d9{--width:55%;}.elementor-4924 .elementor-element.elementor-element-c554fcf{--width:100%;}}/* Start custom CSS for nested-accordion, class: .elementor-element-091cbaa *//* Base accordion item */
.e-n-accordion-item {
  
    margin-bottom: 15px;
    overflow: hidden;
    transition: all 0.3s ease;
}

/* Header (default) */
.e-n-accordion-item summary {
    padding: 20px 25px;
    background: #f7f7f7;
    border-radius: 16px;
    cursor: pointer;
    transition: all 0.3s ease;
}

/* Content area */
.e-n-accordion-item .elementor-text-editor {
    padding: 20px 25px;
}

/* ACTIVE STATE (open item) */
.e-n-accordion-item[open] {
    background: #0d2240; /* dark blue */
    : ;

}

/* Active header */
.e-n-accordion-item[open] summary {
    background: #0d2240;
    color: #fff;
}
.e-n-accordion-item[open] {
    background: #0d2240; /* dark blue */
    border-radius: 20px;
}

/* Active content */
.e-n-accordion-item[open] .elementor-text-editor {
    color: #fff;
}

/* Optional: smooth rounded look like image */
.e-n-accordion-item[open] summary {
    border-bottom-left-radius: 0;
    border-bottom-right-radius: 0;
}

/* Icon color change */
.e-n-accordion-item[open] .e-n-accordion-item-title-icon i {
    color: #fff;
}
.e-n-accordion-item[open] .e-n-accordion-item-title{
    padding-top: 20px;
}/* End custom CSS */