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Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - GBP (£)
£ in Millions
12 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Jun. 30, 2020
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Profit before taxation £ 4,387 £ 3,706 £ 2,043
Notional charge at UK corporation tax rate 833 704 388
Elimination of notional tax on share of after tax results of associates and joint ventures (79) (63) (54)
Differences in overseas tax rates 161 128 53
Effect of intra-group financing 0 0 (13)
Non-taxable gain on disposals of businesses 0 (2) 0
Step-up gain 0 0 (2)
Other tax rate and tax base differences 0 0 (47)
Other items not chargeable (49) (52) (60)
Impairment 36 0 135
Non-deductible losses on disposals of businesses 21 0 6
Other items not deductible 58 67 115
Irrecoverable withholding taxes 39 25 36
Movements in provision related to uncertain tax positions 42 1 6
Changes in tax rates 3 78 45
Adjustments in respect of prior years (16) 21 (19)
Taxation on profit £ 1,049 £ 907 £ 589
Reconciliation of average effective tax rate and applicable tax rate [abstract]      
Notional charge at UK corporation tax rate 19.00% 19.00% 19.00%
Elimination of notional tax on share of after tax results of associates and joint ventures (1.80%) (1.70%) (2.60%)
Differences in overseas tax rates 3.70% 3.50% 2.60%
Effect of intra-group financing 0.00% 0.00% (0.60%)
Non-taxable gain on disposals of businesses 0.00% (0.10%) 0.00%
Step-up gain 0.00% 0.00% (0.10%)
Other tax rate and tax base differences 0.00% 0.00% (2.30%)
Other items not chargeable (1.10%) (1.40%) (3.00%)
Impairment 0.80% 0.00% 6.60%
Non-deductible losses on disposals of businesses 0.50% 0.00% 0.30%
Other items not deductible 1.30% 1.80% 5.60%
Irrecoverable withholding taxes 0.90% 0.70% 1.70%
Movements in provision related to uncertain tax positions 0.90% 0.00% 0.30%
Changes in tax rates 0.10% 2.10% 2.20%
Adjustments in respect of prior years (0.40%) 0.60% (0.90%)
Taxation on profit 23.90% 24.50% 28.80%
Tax rate before exceptional items 22.50% 22.20% 21.70%