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Deferred income tax - Movement on the deferred income tax account (Details) - GBP (£)
£ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Oct. 12, 2022
Deferred income tax        
At 1 January £ (470) £ (66)    
Exchange differences 25 27    
Acquisition of companies and businesses (8) (448)    
(Charged)/credited to the income statement (26) 14 £ (8)  
Credited to other comprehensive income 4 5    
Credited/(charged) to equity 1 (2)    
At 31 December (474) (470) (66)  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset within non-current assets 43 43    
Deferred tax liabilities [1] (517) (513)    
Deferred tax asset (liability) (474) (470) (66)  
Measurement period adjustments        
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax liabilities   (2)   £ (2)
Customer lists / intangibles        
Deferred income tax        
At 1 January (572) (84)    
Exchange differences 26 32    
Acquisition of companies and businesses (8) (521)    
(Charged)/credited to the income statement 2 1    
At 31 December (552) (572) (84)  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) (552) (572) (84)  
Accelerated tax depreciation        
Deferred income tax        
At 1 January (75) (50)    
Exchange differences 3      
Acquisition of companies and businesses   (29)    
(Charged)/credited to the income statement (12) 4    
At 31 December (84) (75) (50)  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) (84) (75) (50)  
Provisions        
Deferred income tax        
At 1 January 171 52    
Exchange differences (7) (8)    
Acquisition of companies and businesses   123    
(Charged)/credited to the income statement (15) 4    
At 31 December 149 171 52  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) 149 171 52  
IFRS 15 Contracts        
Deferred income tax        
At 1 January (33) (9)    
Exchange differences 2 2    
Acquisition of companies and businesses   (24)    
(Charged)/credited to the income statement (10) (2)    
At 31 December (41) (33) (9)  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) (41) (33) (9)  
Tax losses        
Deferred income tax        
At 1 January 23 14    
Acquisition of companies and businesses   3    
(Charged)/credited to the income statement 7 2    
Credited to other comprehensive income 8 4    
At 31 December 38 23 14  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) 38 23 14  
Share-based payments        
Deferred income tax        
At 1 January 16 15    
(Charged)/credited to the income statement (2) 3    
Credited/(charged) to equity 1 (2)    
At 31 December 15 16 15  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) 15 16 15  
Other        
Deferred income tax        
At 1 January   (4)    
Exchange differences 1 1    
(Charged)/credited to the income statement 4 2    
Credited to other comprehensive income (4) £ 1    
At 31 December 1   (4)  
Deferred taxation has been presented on the balance sheet as follows:        
Deferred tax asset (liability) £ 1   £ (4)  
[1] Goodwill, right-of-use assets, investments in associated undertakings, contract costs, accrued income, accruals, loans, long-term liabilities, lease liabilities, deferred tax liabilities, and provisions have been retrospectively adjusted in 2022, in accordance with IFRS 3, to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).