v3.25.4

Operating expenses - Schedule of Operating Expenses (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of attribution of expenses by nature to their function [line items] |  |  |  |  |
Salaries and social security costs | £ 3,846 | £ 3,819 |  | £ 3,651 |
Pensions and other retirement benefit schemes (note 12) | 527 | 526 |  | 355 |
Restructuring and other staff costs | 334 | 327 |  | 487 |
Staff costs: | 4,707 | 4,672 |  | 4,493 |
Premises and equipment costs | 503 | 454 |  | 449 |
Depreciation and amortisation | 3,477 | 3,426 |  | 2,905 |
UK bank levy | 130 | 147 |  | 150 |
Regulatory and legal provisions (note 28) | 968 | 899 |  | 675 |
Other | 2,786 | 2,594 |  | 2,720 |
Operating expenses before adjustment for: | 12,571 | 12,192 |  | 11,392 |
Amounts attributable to the acquisition of insurance and participating investment contracts | (191) | (182) |  | (183) |
Amounts reported within insurance service expenses | (414) | (409) |  | (386) |
Total operating expenses | 11,966 | 11,601 | [1] | 10,823 | [1]
Social security contributions | 454 | 428 |  | 371 |
Gain loss on sale of leased assets net operating leases | 10 | 59 |  | 93 |
Premises |  |  |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |  |  |
Depreciation, property, plant and equipment including right-of-use assets | 101 | 96 |  | 110 |
Equipment |  |  |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |  |  |
Depreciation, property, plant and equipment including right-of-use assets | 349 | 400 |  | 388 |
Operating lease assets |  |  |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |  |  |
Depreciation, property, plant and equipment including right-of-use assets | 1,470 | 1,410 |  | 1,070 |
Right-of-use assets (note 25) |  |  |  |  |
Disclosure of attribution of expenses by nature to their function [line items] |  |  |  |  |
Depreciation, property, plant and equipment including right-of-use assets | £ 182 | £ 198 |  | £ 209 |
[1] | 1 Comparative periods have been represented for presentational changes. See note 1.

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