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Income tax expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Income tax expense |
Summary of income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | £m |  | £m |  | £m
UK corporation tax at 19.0% (2021: 19.0%; 2020: 19.0%) |  | 17 |  | 9 |  | 9
Overseas taxation |  | 59 |  | 48 |  | 61
Adjustment in respect of previous periods |  | 2 |  | (3) |  | (3)
Total current tax |  | 78 |  | 54 |  | 67
Deferred tax (credit)/expense |  | (3) |  | 21 |  | (17)
Deferred tax adjustment in respect of previous periods |  | (11) |  | (13) |  | (6)
Total deferred tax |  | (14) |  | 8 |  | (23)
Total income tax expense |  | 64 |  | 62 |  | 44
​
Summary of reconciliation between income tax expense and accounting loss | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | £m | ​ | £m | ​ | £m
Profit before tax |  | 296 |  | 325 |  | 230
Tax calculated at domestic tax rates applicable to profits in the respective countries |  | 69 |  | 77 |  | 56
Adjustment in respect of previous periods |  | (9) |  | (16) |  | (9)
Expenses not deductible for tax purposes – one-off and adjusting items |  | 9 |  | 3 |  | —
Expenses not deductible for tax purposes – other |  | 3 |  | 3 |  | 2
Income not subject to tax |  | (5) |  | (1) |  | (1)
Impairment of goodwill |  | 5 |  | — |  | 3
Goodwill deductions and revaluation of intangible assets |  | — |  | (2) |  | (1)
Utilisation of previously unrecognised tax losses |  | — |  | (1) |  | (1)
Deferred tax recognised on losses |  | (1) |  | (3) |  | (2)
Deferred tax impact of change in tax rates |  | (7) |  | (4) |  | (9)
Provisions utilised for which no deferred tax assets were recognised |  | (1) |  | (1) |  | (1)
Overseas withholding tax suffered |  | 1 |  | 1 |  | 1
Local business taxes |  | 1 |  | 1 |  | 2
Foreign exchange differences |  | — |  | 1 |  | 1
US BEAT liability |  | — |  | 5 |  | 3
Other |  | (1) |  | (1) |  | —
Total tax expense |  | 64 |  | 62 |  | 44
​
Summary of effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | 2022 |  | 2022 |  | 2021 |
​ | ​ | ​ | ​ | AER | ​ | CER | ​ | AER/CER |
​ | ​ | Note | ​ | £m | ​ | £m | ​ | £m |
Unadjusted income tax expense |  | A12 |  | 64 |  | 63 |  | 62 | ​
Tax adjustments on: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortisation and impairment of intangible assets (excluding computer software) | ​ | ​ | ​ | 24 | ​ | 22 | ​ | 18 | ​
One-off and adjusting items – operating | ​ | ​ |  | 20 |  | 19 |  | 1 | ​
Net interest adjustments | ​ | ​ |  | (3) |  | (3) |  | (1) | ​
Adjusted income tax expense (a) |  |  |  | 105 |  | 101 |  | 80 | ​
Adjusted Profit Before Tax (b) | ​ | ​ |  | 532 |  | 515 |  | 416 | ​
Effective tax rate (a/b) |  |  |  | 19.7 | % | 19.7 | % | 19.4 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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- Definition No definition available + References No definition available. + Details
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- Definition Tabular disclosure of effective tax rate is calculated by dividing adjusted income tax expense by adjusted profit before tax, expressed as a percentage. + References No definition available. + Details
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