Very variable and, when lobes are flat, can resemble Hypotrachyna laevigata, but the latter is larger and has repeatedly-branched rhizines beneath.
Unless identified by a recognised expert, a photo is required and the specimen should be examined with a microscope. In the comments box, state the key or ID method used and describe the size and identifying characters.
On acid-barked trees and heather (Calluna) stems, also terrestrial on base-poor dunes.
All year round.
Throughout Britain and often very common.
Occasional in Leicestershire and Rutland.
Leicestershire & Rutland Map
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Yellow squares = NBN records (all known data)
Coloured circles = NatureSpot records: 2020+ | 2015-2019 | pre-2015