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Tax - Other (Details) - GBP (£) £ in Millions |  | 12 Months Ended
--- | --- | ---
Apr. 01, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Deferred tax |  |  |  |
Deferred tax asset |  | £ 1,894 | £ 2,178 |
Deferred tax liability |  | £ 141 | £ 227 |
Banking surcharge rate | 3.00% | 4.25% | 8.00% |
UK corporation tax | 25.00% | 23.50% | 19.00% | 19.00%
Charge/(credit) to income statement |  | £ (62) | £ (236) |
(Credit)/charge to other comprehensive income |  | 258 | (916) |
UK tax rate change impact |  |  | 10 | £ (165)
Deferred tax assets that have not been recognised |  | 5,168 | 5,534 | 5,437
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 24,438 | 25,742 | 24,699
Deferred tax liabilities not recognised |  | 256 | 257 | 302
Expected future taxation from unrecognised deferred tax liabilities |  | 0 |  |
Temporary differences associated with investments in subsidiaries and branches |  | 1,005 | 1,010 | 1,032
Underlying temporary differences in respect of retained earnings of overseas subsidiaries and held-over gains on the incorporation of certain overseas branches |  | 1,005 | 1,010 | £ 1,032
within 5 years |  |  |  |
Deferred tax |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 34 |  |
After 5 years |  |  |  |
Deferred tax |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 4,488 |  |
Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 1,019 | 952 |
Charge/(credit) to income statement |  | £ (67) | (51) |
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 |  | £ 959 | 900 |
NatWest Markets Plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 0 | 3 |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 5,558 |  |
National Westminster Bank Plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 362 | 445 |
Tax losses carried forward |  | 2,308 |  |
Tax losses for which deferred tax assets are recognised |  | 1,448 |  |
RBS plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 597 | 452 |
Tax losses carried forward |  | 3,297 |  |
Tax losses for which deferred tax assets are recognised |  | 2,388 |  |
UBIDAC | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 5 | 6 |
Tax losses for which deferred tax assets are recognised |  | 40 |  |
NWM N.V. | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 55 | £ 46 |
Tax losses carried forward |  | 2,496 |  |
Tax losses for which deferred tax assets are recognised |  | £ 213 |  |

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