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Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - USD ($) $ in Millions | 12 Months Ended
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Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |  |
Profit before taxation | $ 5,460 | $ 5,642 |  | $ 5,808 |
Notional charge at UK corporation tax rate | 1,365 | 1,157 |  | 1,104 |
Elimination of notional tax on share of after tax results of associates and joint ventures | (103) | (91) |  | (105) |
Differences in overseas tax rates | (86) | 116 |  | 217 |
Disposal of businesses and brands | 17 | (42) |  | 38 |
Other items not chargeable | (72) | (76) |  | (66) |
Impairment | 6 | (8) |  | 45 |
Other items not deductible | 70 | 85 |  | 71 |
Irrecoverable withholding taxes | 55 | 46 |  | 51 |
Movements in provision related to uncertain tax positions | 6 | 34 |  | 55 |
Changes in tax rates | (18) | 13 |  | 4 |
Adjustments in respect of prior years | 54 | (71) |  | (16) |
Taxation on profit | $ 1,294 | $ 1,163 | [1],[2] | $ 1,398 | [1],[2]
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |  |  |
Notional charge at UK corporation tax rate | 25.00% | 20.50% |  | 19.00% |
Elimination of notional tax on share of after tax results of associates and joint ventures | (1.90%) | (1.60%) |  | (1.80%) |
Differences in overseas tax rates | (1.60%) | 2.00% |  | 3.70% |
Disposal of businesses and brands | 0.30% | (0.70%) |  | 0.70% |
Other items not chargeable | (1.30%) | (1.30%) |  | (1.10%) |
Impairment | 0.10% | (0.10%) |  | 0.80% |
Other items not deductible | 1.30% | 1.50% |  | 1.20% |
Irrecoverable withholding taxes | 1.00% | 0.80% |  | 0.90% |
Movements in provision related to uncertain tax positions | 0.10% | 0.60% |  | 0.90% |
Changes in tax rates | (0.30%) | 0.20% |  | 0.10% |
Adjustments in respect of prior years | 1.00% | (1.30%) |  | (0.30%) |
Taxation on profit | 23.70% | 20.60% |  | 24.10% |
Tax rate before exceptional items | 23.20% | 23.00% |  | 22.60% |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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