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Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - GBP (£) £ in Millions | 12 Months Ended
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Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |
Profit before taxation | £ 4,736 | £ 4,387 | £ 3,706
Notional charge at UK corporation tax rate | 971 | 833 | 704
Elimination of notional tax on share of after tax results of associates and joint ventures | (76) | (79) | (63)
Differences in overseas tax rates | 95 | 161 | 128
Disposal of businesses and brands | (42) | 21 | (2)
Other items not chargeable | (63) | (49) | (52)
Impairment | (2) | 36 | 0
Other items not deductible | 71 | 58 | 67
Irrecoverable withholding taxes | 38 | 39 | 25
Movements in provision related to uncertain tax positions | 27 | 42 | 1
Changes in tax rates | 11 | 3 | 78
Adjustments in respect of prior years | (60) | (16) | 21
Taxation on profit | £ 970 | £ 1,049 | £ 907
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |
Notional charge at UK corporation tax rate | 20.50% | 19.00% | 19.00%
Elimination of notional tax on share of after tax results of associates and joint ventures | (1.60%) | (1.80%) | (1.70%)
Differences in overseas tax rates | 2.00% | 3.70% | 3.50%
Disposal of businesses and brands | (0.90%) | 0.50% | (0.10%)
Other items not chargeable | (1.30%) | (1.10%) | (1.40%)
Impairment | 0.00% | 0.80% | 0.00%
Other items not deductible | 1.50% | 1.30% | 1.80%
Irrecoverable withholding taxes | 0.80% | 0.90% | 0.70%
Movements in provision related to uncertain tax positions | 0.60% | 0.90% | 0.00%
Changes in tax rates | 0.20% | 0.10% | 2.10%
Adjustments in respect of prior years | (1.30%) | (0.40%) | 0.60%
Taxation on profit | 20.50% | 23.90% | 24.50%
Tax rate before exceptional items | 23.00% | 22.50% | 22.20%

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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