In most cases, the paragraph tag, <p> - which skips a line before starting a new one - is the best way to divide up your text. However, there may be occasions when you want to end a line of text and start a new one without skipping a line in between. In these cases, it's usually best to insert a line break, using the <br> tag.

The HTML for a poem using line breaks might look like this:

I really love the Internet.<br>
I could surf all day!<br>
My bosses haven't caught me yet,<br>
If they do, they'll dock my pay!

And will read like this:

I really love the Internet.
I could surf all day!
My bosses haven't caught me yet,
If they do, they'll dock my pay!