XML 241 R120.htm IDEA: XBRL DOCUMENT v3.22.2

Working capital - Trade and other receivables (Details) - GBP (£) £ in Millions	Jun. 30, 2022	Jun. 30, 2021
Disclosure of trade and other receivables [line items]
Trade receivables	£ 2,155	£ 1,817
Current assets
Disclosure of trade and other receivables [line items]
Trade receivables	2,155	1,817
Interest receivable	18	35
VAT recoverable and other prepaid taxes	290	216
Other receivables	158	148
Prepayments	290	150
Accrued income	22	19
Trade and other receivables	2,933	2,385
Non-current assets
Disclosure of trade and other receivables [line items]
Trade receivables	0	0
Interest receivable	0	0
VAT recoverable and other prepaid taxes	15	18
Other receivables	13	18
Prepayments	9	0
Accrued income	0	0
Trade and other receivables	£ 37	£ 36

X

- Definition

Disclosure of trade and other receivables.

+ References

No definition available.

+ Details

Name:	deo_DisclosureOfTradeAndOtherReceivablesLineItems
Namespace Prefix:	deo_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Value Added Tax Receivables And Other Prepaid Taxes

+ References

No definition available.

+ Details

Name:	deo_ValueAddedTaxReceivablesAndOtherPrepaidTaxes
Namespace Prefix:	deo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 78
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AccruedIncomeIncludingContractAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of interest recognised as a receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_InterestReceivable
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount receivable by the entity that it does not separately disclose in the same statement or note.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_OtherReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Receivables that represent amounts paid for goods and services before they have been delivered.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_Prepayments
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 54
-Subparagraph h
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_h&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_TradeAndOtherReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount due from customers for goods and services sold.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_TradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_ClassesOfAssetsAxis=deo_CurrentTradeAndOtherReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfAssetsAxis=deo_NonCurrentTradeAndOtherReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: