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Trade and other receivables - Ageing of trade receivables and provision for impairment (Details) - Trade receivables - GBP (£) £ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gross
Trade and other receivables
Financial assets	£ 692	£ 474
Gross | Not due
Trade and other receivables
Financial assets	290	224
Gross | Overdue by less than 1 month
Trade and other receivables
Financial assets	155	100
Gross | Overdue by between 1 and 3 months
Trade and other receivables
Financial assets	117	66
Gross | Overdue by between 3 and 6 months
Trade and other receivables
Financial assets	55	30
Gross | Overdue by between 6 and 12 months
Trade and other receivables
Financial assets	38	23
Gross | Overdue by more than 12 months
Trade and other receivables
Financial assets	37	31
Accumulated impairment
Trade and other receivables
Financial assets	(70)	(50)	£ (61)
Accumulated impairment | Not due
Trade and other receivables
Financial assets	(4)	(2)
Accumulated impairment | Overdue by less than 1 month
Trade and other receivables
Financial assets	(4)	(2)
Accumulated impairment | Overdue by between 1 and 3 months
Trade and other receivables
Financial assets	(6)	(3)
Accumulated impairment | Overdue by between 3 and 6 months
Trade and other receivables
Financial assets	(8)	(4)
Accumulated impairment | Overdue by between 6 and 12 months
Trade and other receivables
Financial assets	(18)	(13)
Accumulated impairment | Overdue by more than 12 months
Trade and other receivables
Financial assets	£ (30)	£ (26)

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The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

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