Recent Customer Threads - Community Forum - GOV.UK

When viewed on small screens (like mobile phones) content should be large enough to 
read without being zoomed-into and scrolled in two dimensions.

WCAG 2.1 specifically requires this for:

+ Vertical scrolling content at a width equivalent to 320 CSS pixels
+ Horizontal scrolling content at a height equivalent to 256 CSS pixels

This issue almost always indicates that the webpage has not been designed
to work on mobile devices at all.

Ensure pages don't require zooming and 2D scrolling on small screens

HMRC small business forum

Where this issue has occurred