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Tax - Other (Details) - GBP (£) £ in Millions |  |  | 12 Months Ended
--- | --- | --- | ---
Apr. 01, 2023 | Oct. 27, 2022 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | £ 2,178 | £ 1,195 |
Deferred tax liability |  |  | £ 227 | £ 359 |
UK corporation tax |  | 8.00% | 19.00% | 19.00% | 19.00%
Charge/(credit) to income statement |  |  | £ (236) | £ (9) |
(Credit)/charge to other comprehensive income |  |  | (916) | (224) |
UK tax rate change impact |  |  | 10 | (165) | £ (75)
Deferred tax assets that have not been recognised |  |  | 5,534 | 5,437 | 4,965
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  |  | 25,742 | 24,699 | 25,091
Deferred tax liabilities not recognised |  |  | 257 | 302 | 242
Expected future taxation from unrecognised deferred tax liabilities |  |  | 0 |  |
Temporary differences associated with investments in subsidiaries and branches |  |  | 1,010 | 1,032 | 1,021
Underlying temporary differences in respect of retained earnings of overseas subsidiaries and held-over gains on the incorporation of certain overseas branches |  |  | 1,010 | 1,032 | 1,021
UK banking surcharge |  | 8.00% |  |  |
Deferred tax assets that have not been recognised |  |  | 25,742 | 24,699 | £ 25,091
Forecast |  |  |  |  |
Deferred tax |  |  |  |  |
UK corporation tax | 3.00% |  |  |  |
UK banking surcharge | 3.00% |  |  |  |
within 5 years |  |  |  |  |
Deferred tax |  |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  |  | 75 |  |
Deferred tax assets that have not been recognised |  |  | 75 |  |
After 5 years |  |  |  |  |
Deferred tax |  |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  |  | 4,774 |  |
Deferred tax assets that have not been recognised |  |  | 4,774 |  |
Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 952 | 899 |
Charge/(credit) to income statement |  |  | £ (51) | (1) |
Country of domicile |  |  |  |  |
Deferred tax |  |  |  |  |
Limit of offset of losses carried forward (as a percent) |  |  | 25.00% |  |
Country of domicile | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | £ 900 | 840 |
NatWest Markets Plc | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 3 | 56 |
Tax losses for which deferred tax assets are recognised |  |  | 12 |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  |  | 5,538 |  |
Deferred tax assets that have not been recognised |  |  | 5,538 |  |
National Westminster Bank Plc | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 445 | 608 |
Tax losses carried forward |  |  | 2,718 |  |
Tax losses for which deferred tax assets are recognised |  |  | 1,847 |  |
RBS plc | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 452 | 176 |
Tax losses carried forward |  |  | 3,692 |  |
Tax losses for which deferred tax assets are recognised |  |  | 1,821 |  |
UBIDAC | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 6 | £ 11 |
Tax losses for which deferred tax assets are recognised |  |  | 48 |  |
NWM N.V. |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 48 |  |
NWM N.V. | Total losses carried forward |  |  |  |  |
Deferred tax |  |  |  |  |
Deferred tax asset |  |  | 46 |  |
Tax losses carried forward |  |  | 2,914 |  |
Tax losses for which deferred tax assets are recognised |  |  | £ 186 |  |

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