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Originally Posted by st_albert
Also, it's been my experience that sometimes I don't want the back-link to go to the footnote number itself, but rather to the beginning of the paragraph that the footnote is in (or some other appropriate place). Otherwise, some readers will jump back with the footnote itself on the first line of the display. Putting the back-link a little earlier in the text preserves some context for the footnote.
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Indeed, although then you have the potential problem of linking back to a page where the beginning of the paragraph (or the appropriate place) is at the bottom, and the footnote does not appear until next page. No case is perfect, but I prefer to link back to some meaningful place, where the portion the footnote refers to starts.
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And in that case you would need both <a anchors in the body of text, nacherly.
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Actually, you don't need <a> anchors, all you need is an "id", and that can be attached to any other tag (like <p>, <em>, <span>...). I don't know if Sigil allows that with the GUI, though.