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Tax on Profit on Ordinary Activities | 12 Months Ended
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Jun. 30, 2018
Income Taxes [Abstract] |
Tax On Profit On Ordinary Activities | Tax On Profit On Ordinary Activities Analysis of charge / (credit) in the year
| 2018 £’000 |  | 2017 £’000 |  | 2016 £’000
UK corporation tax based on the results for the year ended 30 June 2018 at 19% (2017: 19.75%, 2016: 20%) | £ | 1,977 |  |  | £ | 1,664 |  |  | £ | 2,275 |
Overseas tax | 4,048 |  |  | 3,066 |  |  | 2,188 |
Current Tax | 6,025 |  |  | 4,730 |  |  | 4,463 |
Deferred Tax | (350 | ) |  | 138 |  |  | (338 | )
Total tax | £ | 5,675 |  |  | £ | 4,868 |  |  | £ | 4,125 |
The standard rate of corporation tax in the UK fell from 20% to 19% with effect from 1 April 2017. Changes to reduce the UK corporation tax rate to 19% from 1 April 2017 and to 17% from 1 April 2020 were substantially enacted on 15 September 2016. Reconciliation of the tax rate on group profits
| 2018 |  | 2017 |  | 2016
| £’000 |  | % |  | £’000 |  | % |  | £’000 |  | %
Profit on ordinary activities before taxation | £ | 24,650 |  |  |  |  | £ | 21,700 |  |  |  |  | £ | 20,831 |  |  |
Profit on ordinary activities at UK statutory rate | 4,684 |  |  | 19.0 |  |  | 4,286 |  |  | 19.8 |  |  | 4,167 |  |  | 20.0 |
Differences in overseas tax rates | (359 | ) |  | (1.5 | ) |  | (219 | ) |  | (1.0 | ) |  | (372 | ) |  | (1.8 | )
Impact of share based compensation | 150 |  |  | 0.6 |  |  | 56 |  |  | 0.2 |  |  | 100 |  |  | 0.5 |
Utilisation of previously unrecognised tax losses | (2 | ) |  | — |  |  | (2 | ) |  | — |  |  | (31 | ) |  | (0.1 | )
Other permanent differences | 1,030 |  |  | 4.2 |  |  | 258 |  |  | 1.2 |  |  | 239 |  |  | 1.1 |
Adjustments related to prior periods | (73 | ) |  | (0.3 | ) |  | 292 |  |  | 1.3 |  |  | 7 |  |  | — |
Tax on unremitted earnings/witholding tax on dividends | 185 |  |  | 0.8 |  |  | 197 |  |  | 0.9 |  |  | — |  |  | — |
Impact of rate change on deferred tax | 60 |  |  | 0.2 |  |  | — |  |  | — |  |  | 15 |  |  | 0.1 |
Total | £ | 5,675 |  |  | 23.0 | % |  | £ | 4,868 |  |  | 22.4 | % |  | £ | 4,125 |  |  | 19.8 | %
The other permanent differences of £1,030,000 mainly related to certain expenses of the initial public offering that are not expected to be tax deductible in any jurisdiction. Tax on items charged to equity and statement of comprehensive income
| 2018 £’000 |  | 2017 £’000 |  | 2016 £’000
Share-based compensation | (1,090 | ) |  | (42 | ) |  | (63 | )
Total credit to equity and statement of comprehensive income | (1,090 | ) |  | (42 | ) |  | (63 | )
Unremitted Earnings The aggregate amount of unremitted profits at 30 June 2018 was approximately £21,000,000 (2017 : £24,000,000). The movement during the year reflects profits made in various territories outside of the United Kingdom and repatriation of such profits through various dividend payments to Endava plc. UK legislation relating to company distributions provides for exemption from tax for most repatriated profits. Deferred taxation of £385,000 has been provided on these profits as of 30 June 2018 (2017 : £142,000). Deferred Tax Assets and Liabilities Deferred taxes arising from temporary differences and unused tax losses are summarised as follows:
Deferred tax 2018 | At 1 July 2017 £’000 |  | Exchange Adjustments £’000 |  | Credit / (Charge) to Profit and Loss £’000 |  | Credit to Equity £’000 |  | Acquisition £’000 |  | At 30 June 2018 £’000
Accelerated capital allowances | £ | (76 | ) |  | £ | (2 | ) |  | £ | (9 | ) |  | £ | — |  |  | £ | — |  |  | £ | (87 | )
Tax losses | 227 |  |  | — |  |  | (165 | ) |  | — |  |  | — |  |  | 62 |
Share-based compensation | 271 |  |  | — |  |  | 309 |  |  | 1,090 |  |  | — |  |  | 1,670 |
Intangible assets | (2,490 | ) |  | (61 | ) |  | 462 |  |  | — |  |  | — |  |  | (2,089 | )
Other temporary differences | 349 |  |  | (2 | ) |  | (247 | ) |  | — |  |  | — |  |  | 100 |
Total | £ | (1,719 | ) |  | £ | (65 | ) |  | £ | 350 |  |  | £ | 1,090 |  |  | £ | — |  |  | £ | (344 | )
Deferred tax 2017 | At 1 July 2016 £’000 |  | Exchange Adjustments £’000 |  | Credit / (Charge) to Profit and Loss £’000 |  | Credit to Equity £’000 |  | Acquisition £’000 |  | At 30 June 2017 £’000
Accelerated capital allowances | £ | (34 | ) |  | £ | — |  |  | £ | (42 | ) |  | £ | — |  |  | £ | — |  |  | £ | (76 | )
Tax losses | 312 |  |  | 15 |  |  | (100 | ) |  | — |  |  | — |  |  | 227 |
Share-based compensation | 117 |  |  | (1 | ) |  | 113 |  |  | 42 |  |  | — |  |  | 271 |
Intangible assets | (1,543 | ) |  | (141 | ) |  | 269 |  |  | — |  |  | (1,075 | ) |  | (2,490 | )
Other temporary differences | 724 |  |  | 3 |  |  | (378 | ) |  | — |  |  | — |  |  | 349 |
Total | £ | (424 | ) |  | £ | (124 | ) |  | £ | (138 | ) |  | £ | 42 |  |  | £ | (1,075 | ) |  | £ | (1,719 | )
The deferred tax charge to the statement of comprehensive income relating to changes in tax rates is £60,000 (2017: £0). All other deferred tax movements arise from the origination and reversal of temporary differences. Deferred tax assets are recognised to the extent it is probable that taxable profits will be generated against which those assets can be utilised. After offsetting deferred tax assets and liabilities where appropriate within territories, the net deferred tax comprises:
| 2018 £’000 |  | 2017 £’000
Deferred tax assets | 2,488 |  |  | 867 |
Deferred tax liabilities | (2,832 | ) |  | (2,586 | )
Net deferred tax | (344 | ) |  | (1,719 | )

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