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Tax - Other (Details) - GBP (£) £ in Millions |  | 12 Months Ended
--- | --- | ---
Apr. 01, 2023 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Deferred tax: |  |  |  |
Deferred tax asset |  | £ 1,195 | £ 901 |
Deferred tax liabilities |  | £ 359 | £ 291 |
UK corporation tax |  | 19.00% | 19.00% | 19.00%
Deferred tax expense (income) recognised in profit or loss |  | £ (9) | £ (31) |
Deferred tax expense (income) recognised in other comprehensive income |  | (224) | 163 |
UK tax rate change impact |  | (165) | (75) |
Deferred tax assets that have not been recognised |  | 5,437 | 4,965 | £ 4,653
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 24,699 | 25,091 | 23,555
Deferred tax liabilities not recognised |  | 302 | 242 | 262
Expected future taxation from unrecognised deferred tax liabilities |  | 0 |  |
Temporary differences associated with investments in subsidiaries and branches |  | 1,032 | 1,021 | 1,074
Underlying temporary differences in respect of retained earnings of overseas subsidiaries and held-over gains on the incorporation of certain overseas branches |  | 1,032 | 1,021 | £ 1,074
Forecast |  |  |  |
Deferred tax: |  |  |  |
UK corporation tax | 25.00% |  |  |
within 5 years |  |  |  |
Deferred tax: |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 77 |  |
After 5 years |  |  |  |
Deferred tax: |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 4,288 |  |
Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 899 | 905 |
Deferred tax expense (income) recognised in profit or loss |  | £ (1) | 46 |
Country of domicile |  |  |  |
Deferred tax: |  |  |  |
Limit of offset of losses carried forward (as a percent) |  | 25.00% |  |
Banking surcharge rate |  | 8.00% |  |
UK corporation tax |  | 19.00% |  |
Country of domicile | Forecast |  |  |  |
Deferred tax: |  |  |  |
Banking surcharge rate | 3.00% |  |  |
UK corporation tax | 25.00% |  |  |
Country of domicile | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | £ 840 | 862 |
Country of domicile | Effect of future tax rate change on recognised deferred tax [Member] |  |  |  |
Deferred tax: |  |  |  |
Increase (decrease) in deferred tax liability (asset) |  | (163) |  |
Deferred tax expense (income) recognised in profit or loss |  | (165) |  |
Deferred tax expense (income) recognised in other comprehensive income |  | 2 |  |
NatWest Markets Plc | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 56 | 62 |
Increase (decrease) in deferred tax liability (asset) |  | 13 |  |
Tax losses carried forward |  | 254 |  |
NatWest Markets Plc | Effect of future tax rate change on recognised deferred tax [Member] |  |  |  |
Deferred tax: |  |  |  |
UK tax rate change impact |  | 7 |  |
National Westminster Bank Plc | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 608 |  |
Tax losses carried forward |  | 2,610 |  |
RBS plc | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 176 | 200 |
Tax losses carried forward |  | 3,979 |  |
Tax losses for which deferred tax assets are recognised |  | 722 |  |
UBIDAC |  |  |  |
Deferred tax: |  |  |  |
Increase (decrease) in deferred tax liability (asset) |  | 32 |  |
UBIDAC | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 11 | £ 43 |
Tax losses for which deferred tax assets are recognised |  | 88 |  |
NWM N.V. | Total losses carried forward |  |  |  |
Deferred tax: |  |  |  |
Deferred tax asset |  | 48 |  |
Tax losses carried forward |  | 187 |  |
NWM N.V. | Total tax credits carryforward |  |  |  |
Deferred tax: |  |  |  |
Tax losses carried forward |  | £ 2,785 |  |

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