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Taxation - Change in deferred tax assets and liabilities (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | £ (2,205) | £ (1,845)
Exchange differences | 134 | (153)
Recognised in income statement | 74 | 21
Reclassification |  | 35
Recognised in other comprehensive loss and equity | 66 | (207)
Tax rate change – recognised in income statement | (11) | (3)
Tax rate change – recognised in other comprehensive loss and equity |  | (20)
Acquisition of subsidiaries | (71) | (31)
Transfer from asset held for sale | (34) |
Sale of businesses | 5 | (2)
Ending balance | (2,042) | (2,205)
Tax losses |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 63 | 57
Exchange differences | 1 | 3
Recognised in income statement | (15) | 2
Reclassification |  | 0
Recognised in other comprehensive loss and equity | 0 | 0
Tax rate change – recognised in income statement | 0 | 1
Tax rate change – recognised in other comprehensive loss and equity |  | 0
Acquisition of subsidiaries | 0 | 0
Transfer from asset held for sale | 0 |
Sale of businesses | 0 | 0
Ending balance | 49 | 63
Other temporary differences |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 353 | 244
Exchange differences | (10) | 17
Recognised in income statement | 24 | 74
Reclassification |  | (7)
Recognised in other comprehensive loss and equity | (50) | 20
Tax rate change – recognised in income statement | 3 | 0
Tax rate change – recognised in other comprehensive loss and equity |  | 2
Acquisition of subsidiaries | 0 | 0
Transfer from asset held for sale | 5 |
Sale of businesses | (4) | 3
Ending balance | 321 | 353
Property, plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (468) | (381)
Exchange differences | 33 | (21)
Recognised in income statement | (30) | (42)
Reclassification |  | 2
Recognised in other comprehensive loss and equity | (6) | (20)
Tax rate change – recognised in income statement | (1) | (1)
Tax rate change – recognised in other comprehensive loss and equity |  | 0
Acquisition of subsidiaries | 0 | 0
Transfer from asset held for sale | (2) |
Sale of businesses | 10 | (5)
Ending balance | (464) | (468)
Intangible assets |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (1,892) | (1,636)
Exchange differences | 113 | (155)
Recognised in income statement | 93 | (3)
Reclassification |  | 40
Recognised in other comprehensive loss and equity | (30) | (104)
Tax rate change – recognised in income statement | (12) | (3)
Tax rate change – recognised in other comprehensive loss and equity |  | 0
Acquisition of subsidiaries | (71) | (31)
Transfer from asset held for sale | (37) |
Sale of businesses | 0 | 0
Ending balance | (1,836) | (1,892)
Post employment plan |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (261) | (129)
Exchange differences | (3) | 3
Recognised in income statement | 2 | (10)
Reclassification |  | 0
Recognised in other comprehensive loss and equity | 152 | (103)
Tax rate change – recognised in income statement | (1) | 0
Tax rate change – recognised in other comprehensive loss and equity |  | (22)
Acquisition of subsidiaries | 0 | 0
Transfer from asset held for sale | 0 |
Sale of businesses | (1) | 0
Ending balance | £ (112) | £ (261)

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- Definition Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) + References No definition available. + Details
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- 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
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- 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
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- 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 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_90&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
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