XML 198 R77.htm IDEA: XBRL DOCUMENT
v3.22.2

Taxation - Change in deferred tax assets and liabilities (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | £ (1,845) | £ (1,853)
Exchange differences | (153) | 173
Recognised in income statement | 21 | (16)
Reclassification | 35 | 0
Recognised in other comprehensive loss and equity | (207) | (8)
Tax rate change – recognised in income statement | (3) | (78)
Tax rate change – recognised in other comprehensive loss and equity | (20) | (48)
Acquisition of subsidiaries | (31) | (15)
Sale of businesses | (2) |
Ending balance | (2,205) | (1,845)
Tax losses |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 57 | 61
Exchange differences | 3 | (5)
Recognised in income statement | 2 | 0
Reclassification | 0 | 0
Recognised in other comprehensive loss and equity | 0 | 0
Tax rate change – recognised in income statement | 1 | 1
Tax rate change – recognised in other comprehensive loss and equity | 0 | 0
Acquisition of subsidiaries | 0 | 0
Sale of businesses | 0 |
Ending balance | 63 | 57
Other temporary differences |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 244 | 234
Exchange differences | 17 | (17)
Recognised in income statement | 74 | 29
Reclassification | (7) | (7)
Recognised in other comprehensive loss and equity | 20 | (2)
Tax rate change – recognised in income statement | 0 | 10
Tax rate change – recognised in other comprehensive loss and equity | 2 | (4)
Acquisition of subsidiaries | 0 | 1
Sale of businesses | 3 |
Ending balance | 353 | 244
Property, plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (381) | (340)
Exchange differences | (21) | 26
Recognised in income statement | (42) | (28)
Reclassification | 2 | 0
Recognised in other comprehensive loss and equity | (20) | 0
Tax rate change – recognised in income statement | (1) | (39)
Tax rate change – recognised in other comprehensive loss and equity | 0 | 0
Acquisition of subsidiaries | 0 | 0
Sale of businesses | (5) |
Ending balance | (468) | (381)
Intangible assets |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (1,636) | (1,736)
Exchange differences | (155) | 176
Recognised in income statement | (3) | (19)
Reclassification | 40 | 7
Recognised in other comprehensive loss and equity | (104) | 0
Tax rate change – recognised in income statement | (3) | (48)
Tax rate change – recognised in other comprehensive loss and equity | 0 | 0
Acquisition of subsidiaries | (31) | (16)
Sale of businesses | 0 |
Ending balance | (1,892) | (1,636)
Post employment plan |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (129) | (72)
Exchange differences | 3 | (7)
Recognised in income statement | (10) | 2
Reclassification | 0 | 0
Recognised in other comprehensive loss and equity | (103) | (6)
Tax rate change – recognised in income statement | 0 | (2)
Tax rate change – recognised in other comprehensive loss and equity | (22) | (44)
Acquisition of subsidiaries | 0 | 0
Sale of businesses | 0 |
Ending balance | £ (261) | £ (129)

X
- Definition Deferred tax asset liability reclassified. + References No definition available. + Details
Name: | deo_DeferredTaxAssetLiabilityReclassified
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets arising from tax rate change, recognised in profit or loss. + References No definition available. + Details
Name: | deo_TaxRateChangeDeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets arising from tax rate change, recognised in other comprehensive income. + References No definition available. + Details
Name: | deo_Taxratechangedeferredtaxrelatingtocomponentsofothercomprehensiveincome
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_90&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_IntangibleAssetsOtherThanGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=deo_PostEmploymentPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |