XML 201 R76.htm IDEA: XBRL DOCUMENT v3.23.2
Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - GBP (£)
£ in Millions
 12 Months Ended
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%