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Deferred income tax (Tables)

12 Months Ended

Dec. 31, 2022

Deferred income tax

Summary of movement on the deferred income tax account, major components of deferred tax assets and liabilities at the year end and their changes during the year


		2022		2021
		£m		£m
At 1 January		(66)		(57)
Exchange differences		27		2
Acquisition of companies and businesses		(446)		(8)
Credited to the income statement		14		(8)
Credited to other comprehensive income		5		—
Charged to equity		(2)		5
At 31 December		(468)		(66)
Deferred taxation has been presented on the balance sheet as follows:
Deferred tax asset within non-current assets		43		42
Deferred tax liability within non-current liabilities		(511)		(108)
		(468)		(66)


		Customer		Accelerated
		lists/		tax				IFRS 15		Tax		Share-based
		intangibles		depreciation		Provisions		Contracts		losses		payments		Other¹		Total
		£m		£m		£m		£m		£m		£m		£m		£m
At 1 January 2021		76		44		(45)		8		(18)		(9)		1		57
Exchange differences		—		(1)		(1)		—		—		—		—		(2)
Recognised in income statement		1		7		(7)		1		4		(1)		3		8
Recognised in equity		—		—		—		—		—		(5)		—		(5)
Acquired in business combinations		7		—		1		—		—		—		—		8
At 31 December 2021		84		50		(52)		9		(14)		(15)		4		66

At 1 January 2022		84		50		(52)		9		(14)		(15)		4		66
Exchange differences		(32)		—		8		(2)		—		—		(1)		(27)
Recognised in income statement		(1)		(4)		(4)		2		(2)		(3)		(2)		(14)
Recognised in other comprehensive income		—		—		—		—		(4)		—		(1)		(5)
Recognised in equity		—		—		—		—		—		2		—		2
Acquired in business combinations		519		29		(123)		24		(3)		—		—		446
At 31 December 2022		570		75		(171)		33		(23)		(16)		—		468

1.	Included within other deferred tax assets/liabilities are retirement benefits and unremitted earnings from subsidiaries.