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Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - USD ($)
$ in Millions
12 Months Ended
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.