<small>
Side comments and small print: copyright lines, disclaimers, legal caveats.
Baseline: Widely available · Inline text semantics
When to use it
For fine print that qualifies the main content.
When not to
Not for de-emphasizing whole blocks or just making text smaller — that's CSS.
Example
© 2026 Field Guide. Prices include VAT.
<p><small>© 2026 Field Guide. Prices include VAT.</small></p>