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Trade and other receivables - Ageing of trade receivables and provision for impairment (Details) - Trade receivables - GBP (£) £ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gross
Trade and other receivables
Financial assets	£ 692	£ 692
Gross | Not due
Trade and other receivables
Financial assets	286	290
Gross | Overdue by less than 1 month
Trade and other receivables
Financial assets	158	155
Gross | Overdue by between 1 and 3 months
Trade and other receivables
Financial assets	111	117
Gross | Overdue by between 3 and 6 months
Trade and other receivables
Financial assets	56	55
Gross | Overdue by between 6 and 12 months
Trade and other receivables
Financial assets	36	38
Gross | Overdue by more than 12 months
Trade and other receivables
Financial assets	45	37
Accumulated impairment
Trade and other receivables
Financial assets	(70)	(70)	£ (50)
Accumulated impairment | Not due
Trade and other receivables
Financial assets	(3)	(4)
Accumulated impairment | Overdue by less than 1 month
Trade and other receivables
Financial assets	(3)	(4)
Accumulated impairment | Overdue by between 1 and 3 months
Trade and other receivables
Financial assets	(5)	(6)
Accumulated impairment | Overdue by between 3 and 6 months
Trade and other receivables
Financial assets	(9)	(8)
Accumulated impairment | Overdue by between 6 and 12 months
Trade and other receivables
Financial assets	(15)	(18)
Accumulated impairment | Overdue by more than 12 months
Trade and other receivables
Financial assets	£ (35)	£ (30)

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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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