I have never written a cover letter. Where do I start?

Start with the job advert, not with a blank page. Your letter should answer one question: why are you a good fit for this job? The advert tells you what the employer needs.

A simple step-by-step approach:

• Read the advert and underline the three most important requirements.
• For each one, note an example from your work, studies or volunteering that shows you meet it.
• Write one sentence on why this employer or role interests you.
• Draft an opening paragraph naming the role and your main reason for applying.
• Turn your examples into one or two middle paragraphs.
• Close with thanks and a line about being available for an interview.

Example opening: "I am applying for the Junior Accountant position at Saffron Holdings. Having completed my ACCA papers while working part-time in accounts payable, I am keen to grow in a team that handles group reporting."

Then cut anything off-topic, keep it to one page and check names and spelling twice. Your first letter takes longest; later ones get much faster.