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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2020
Text Block [Abstract] |
Summary of Tax Charge in Income Statement |
|  | € million |  |  | € million |  |  | € million |
Tax charge in income statement |  | 2020 |  |  | 2019 |  |  | 2018 |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current year |  |  | (2,128 | ) |  |  | (2,098 | ) |  |  | (2,647 | )
Over/(under) provided in prior years |  |  | (154 | ) |  |  | 119 |  |  |  | (10 | )
|  |  | (2,282 | ) |  |  | (1,979 | ) |  |  | (2,657 | )
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | 344 |  |  |  | (255 | ) |  |  | 5 |
Changes in tax rates |  |  | (19 | ) |  |  | (59 | ) |  |  | (12 | )
Recognition of previously unrecognised losses brought forward |  |  | 34 |  |  |  | 30 |  |  |  | 92 |
|  |  | 359 |  |  |  | (284 | ) |  |  | 85 |
|  |  | (1,923 | ) |  |  | (2,263 | ) |  |  | (2,572 | )
Summary of Reconciliation of Effective Tax Rate | The reconciliation between the computed weighted average rate of income tax expense, which is generally applicable to Unilever companies, and the actual rate of taxation charged is as follows:
Reconciliation of effective tax rate |  | % 2020 |  |  | % 2019 |  |  | % 2018 |
Computed rate of tax (a) |  |  | 23 |  |  |  | 24 |  |  |  | 25 |
Differences between computed rate of tax and effective tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |
Incentive tax credits |  |  | (2 | ) |  |  | (2 | ) |  |  | (3 | )
Withholding tax on dividends |  |  | 2 |  |  |  | 3 |  |  |  | 2 |
Expenses not deductible for tax purposes |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Irrecoverable withholding tax |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Income tax reserve adjustments – current and prior year |  |  | (1 | ) |  |  | — |  |  |  | 1 |
Transfer to/(from) unrecognised deferred tax assets |  |  | — |  |  |  | (2 | ) |  |  | — |
Others |  |  | (1 | ) |  |  | 1 |  |  |  | (1 | )
Underlying effective tax rate |  |  | 23 |  |  |  | 26 |  |  |  | 26 |
Non-underlying items within operating profit (b) |  |  | — |  |  |  | — |  |  |  | (1 | )
Taxes related to the UK tax audit of intangible income and centralised services (b) |  |  | 1 |  |  |  | — |  |  |  | — |
Impact of Spreads disposal (b) |  |  | — |  |  |  | — |  |  |  | (4 | )
Taxes related to the reorganisation of our European business (b) |  |  | 1 |  |  |  | 2 |  |  |  | — |
Effective tax rate |  |  | 25 |  |  |  | 28 |  |  |  | 21 |
(a) | The computed tax rate used is the average of the standard rate of tax applicable in the countries in which Unilever operates, weighted by the amount of underlying profit before taxation generated in each of those countries. For this reason, the rate may vary from year to year according to the mix of profit and related tax rates.
(b) | See note 3 for explanation of non-underlying items.
Summary of Movements in Deferred Tax Asset (Liability) |
Movements in 2020 and 2019 |  | € million As at 1 January 2020 |  |  | € million Income statement |  |  | € million Other |  |  | € million As at 31 December 2020 |  |  | € million As at 1 January 2019 |  |  | € million Income statement |  |  | € million Other |  |  | € million As at 31 December 2019 |
Pensions and similar obligations |  |  | 272 |  |  |  | (97 | ) |  |  | (95 | ) |  |  | 80 |  |  |  | 404 |  |  |  | (81 | ) |  |  | (51 | ) |  |  | 272 |
Provisions and accruals |  |  | 756 |  |  |  | 38 |  |  |  | (96 | ) |  |  | 698 |  |  |  | 821 |  |  |  | (73 | ) |  |  | 8 |  |  |  | 756 |
Goodwill and intangible assets |  |  | (2,096 | ) |  |  | 23 |  |  |  | (661 | ) |  |  | (2,734 | ) |  |  | (1,911 | ) |  |  | (31 | ) |  |  | (154 | ) |  |  | (2,096 | )
Accelerated tax depreciation |  |  | (685 | ) |  |  | 9 |  |  |  | 35 |  |  |  | (641 | ) |  |  | (679 | ) |  |  | 12 |  |  |  | (18 | ) |  |  | (685 | )
Tax losses |  |  | 184 |  |  |  | 32 |  |  |  | (26 | ) |  |  | 190 |  |  |  | 130 |  |  |  | 63 |  |  |  | (9 | ) |  |  | 184 |
Fair value gains |  |  | (50 | ) |  |  | 12 |  |  |  | (14 | ) |  |  | (52 | ) |  |  | 155 |  |  |  | (200 | ) |  |  | (5 | ) |  |  | (50 | )
Fair value losses |  |  | 15 |  |  |  | (6 | ) |  |  | 36 |  |  |  | 45 |  |  |  | 22 |  |  |  | (2 | ) |  |  | (5 | ) |  |  | 15 |
Share-based payments |  |  | 156 |  |  |  | (30 | ) |  |  | 20 |  |  |  | 146 |  |  |  | 175 |  |  |  | (39 | ) |  |  | 20 |  |  |  | 156 |
Lease liability |  |  | 319 |  |  |  | 9 |  |  |  | (34 | ) |  |  | 294 |  |  |  | 428 |  |  |  | (113 | ) |  |  | 4 |  |  |  | 319 |
Right of use asset |  |  | (269 | ) |  |  | (4 | ) |  |  | 29 |  |  |  | (244 | ) |  |  | (370 | ) |  |  | 107 |  |  |  | (6 | ) |  |  | (269 | )
Other (a) |  |  | 161 |  |  |  | 373 |  |  |  | (8 | ) |  |  | 526 |  |  |  | 77 |  |  |  | 73 |  |  |  | 11 |  |  |  | 161 |
|  |  | (1,237 | ) |  |  | 359 |  |  |  | (814 | ) |  |  | (1,692 | ) |  |  | (748 | ) |  |  | (284 | ) |  |  | (205 | ) |  |  | (1,237 | )
(a) | The deferred tax - other includes the recognition of an asset of €345 million relating to the impact of the expected outcome of the Mutual Agreement Procedure which Unilever applied for following the conclusion of the UK tax audit for the tax years 2011-2018.
Summary of Deferred Tax Assets and Liabilities |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  | Assets |  |  | Assets |  |  | Liabilities |  |  | Liabilities |  |  | Total |  |  | Total |
Movements in 2020 and 2019 |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Pensions and similar obligations |  |  | 404 |  |  |  | 402 |  |  |  | (324 | ) |  |  | (130 | ) |  |  | 80 |  |  |  | 272 |
Provisions and accruals |  |  | 408 |  |  |  | 495 |  |  |  | 290 |  |  |  | 261 |  |  |  | 698 |  |  |  | 756 |
Goodwill and intangible assets |  |  | 330 |  |  |  | 248 |  |  |  | (3,064 | ) |  |  | (2,344 | ) |  |  | (2,734 | ) |  |  | (2,096 | )
Accelerated tax depreciation |  |  | (37 | ) |  |  | (67 | ) |  |  | (604 | ) |  |  | (618 | ) |  |  | (641 | ) |  |  | (685 | )
Tax losses |  |  | 161 |  |  |  | 153 |  |  |  | 29 |  |  |  | 31 |  |  |  | 190 |  |  |  | 184 |
Fair value gains |  |  | (1 | ) |  |  | (14 | ) |  |  | (51 | ) |  |  | (36 | ) |  |  | (52 | ) |  |  | (50 | )
Fair value losses |  |  | 27 |  |  |  | — |  |  |  | 18 |  |  |  | 15 |  |  |  | 45 |  |  |  | 15 |
Share-based payments |  |  | 26 |  |  |  | 31 |  |  |  | 120 |  |  |  | 125 |  |  |  | 146 |  |  |  | 156 |
Lease liability |  |  | 157 |  |  |  | 170 |  |  |  | 137 |  |  |  | 149 |  |  |  | 294 |  |  |  | 319 |
Right of use asset |  |  | (128 | ) |  |  | (142 | ) |  |  | (116 | ) |  |  | (127 | ) |  |  | (244 | ) |  |  | (269 | )
Other |  |  | 127 |  |  |  | 60 |  |  |  | 399 |  |  |  | 101 |  |  |  | 526 |  |  |  | 161 |
|  |  | 1,474 |  |  |  | 1,336 |  |  |  | (3,166 | ) |  |  | (2,573 | ) |  |  | (1,692 | ) |  |  | (1,237 | )
Of which deferred tax to be recovered/(settled) after more than 12 months |  |  | 1,230 |  |  |  | 1,030 |  |  |  | (3,311 | ) |  |  | (2,681 | ) |  |  | (2,081 | ) |  |  | (1,651 | )
Summary of Tax Effects of Components of Other Comprehensive Income | Tax effects directly recognised in equity or other comprehensive income were as follows:
|  |  |  |  | € million |  |  |  |  |  | € million |  |  | € million |  |  |  |
|  | € million |  |  | Tax |  |  | € million |  |  |  |  |  | Tax |  |  | € million |
|  | Before |  |  | (charge)/ |  |  | After |  |  | Before |  |  | (charge)/ |  |  | After |
|  | tax |  |  | credit |  |  | tax |  |  | tax |  |  | credit |  |  | tax |
Movements in 2020 and 2019 |  | 2020 |  |  | 2020 |  |  | 2020 |  |  | 2019 |  |  | 2019 |  |  | 2019 |
Gains/(losses) on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments at fair value through other comprehensive income |  |  | 77 |  |  |  | 1 |  |  |  | 78 |  |  |  | 35 |  |  |  | (6 | ) |  |  | 29 |
Cash flow hedges |  |  | 87 |  |  |  | (27 | ) |  |  | 60 |  |  |  | 198 |  |  |  | (22 | ) |  |  | 176 |
Remeasurements of defined benefit pension plans |  |  | 250 |  |  |  | (35 | ) |  |  | 215 |  |  |  | 381 |  |  |  | (28 | ) |  |  | 353 |
Currency retranslation gains/(losses) |  |  | (2,646 | ) |  |  | 56 |  |  |  | (2,590 | ) |  |  | 6 |  |  |  | (21 | ) |  |  | (15 | )
|  |  | (2,232 | ) |  |  | (5 | ) |  |  | (2,237 | ) |  |  | 620 |  |  |  | (77 | ) |  |  | 543 |

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