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Tax - Other (Details) - GBP (£) £ in Millions |  | 12 Months Ended
--- | --- | ---
Apr. 01, 2023 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Deferred tax |  |  |  |
Current tax expense related to Top-up tax |  | £ 20 | £ 0 |
Deferred tax asset |  | 1,876 | 1,894 |
Deferred tax liability |  | £ 99 | £ 141 |
UK corporation tax | 25.00% | 25.00% | 23.50% | 19.00%
Banking surcharge rate | 3.00% | 3.00% |  | 8.00%
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | £ 23,238 | £ 24,438 | £ 25,742
Deferred tax assets that have not been recognised |  | 4,960 | 5,168 | 5,534
Deferred tax liabilities not recognised |  | 269 | 256 | 257
Underlying temporary differences in respect of retained earnings of overseas subsidiaries and held-over gains on the incorporation of certain overseas branches |  | 1,241 | 1,005 | £ 1,010
Expected future taxation from unrecognised deferred tax liabilities |  | 0 |  |
After 10 years |  |  |  |
Deferred tax |  |  |  |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 4,535 |  |
Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | £ 1,106 | 1,019 |
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 |  | £ 1,018 | 959 |
NatWest Markets Plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 0 | 0 |
Tax losses and other temporary differences for which no deferred tax asset has been recognised |  | 5,520 |  |
National Westminster Bank Plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 333 | 362 |
Tax losses for which deferred tax assets are recognised |  | £ 1,333 |  |
Expected recovery period of unused tax losses |  | 7 years |  |
Tax losses carried forward |  | £ 2,195 |  |
RBS plc | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 685 | 597 |
Tax losses for which deferred tax assets are recognised |  | £ 2,740 |  |
Expected recovery period of unused tax losses |  | 7 years |  |
Tax losses carried forward |  | £ 2,948 |  |
UBIDAC | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 5 | 5 |
Tax losses for which deferred tax assets are recognised |  | 40 |  |
NWM N.V. | Total losses carried forward |  |  |  |
Deferred tax |  |  |  |
Deferred tax asset |  | 83 | £ 55 |
Tax losses for which deferred tax assets are recognised |  | 322 |  |
Tax losses carried forward |  | £ 2,308 |  |

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