html

<a class="skip-link sr-only sr-only--focusable" href="#content">Skip to content</a>

Scss

// Screen readers only
.sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    overflow: hidden;
    clip: rect(0,0,0,0);
    white-space: nowrap;
    clip-path: inset(50%);
    border: 0;

    &--focusable {
      &:active,
      &:focus {
        position: static;
        width: auto;
        height: auto;
        overflow: visible;
        clip: auto;
        white-space: normal;
        clip-path: none;
      }
  }
}