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v3.10.0.1

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.25% | 20.00%
Tax credits | (0.50%) | (0.50%) | (2.20%)
System Fund results | 5.00% | 0.90% | (1.20%)
Other permanent differences | 0.60% | 0.80% | 3.50%
Non-recoverable withholding taxes | 0.70% | 0.30% | 0.70%
Net effect of different rates of tax in overseas businesses | 4.60% | 14.60% | 12.60%
Effects of changes in tax rates resulting from significant US tax reform | 0.00% | (9.30%) |
Release of provision for taxation on unremitted earnings following significant US tax reform | 0.00% | (7.80%) |
Transition tax liability arising from significant US tax reform | 0.00% | 4.80% |
Effect of other changes in tax rates and tax laws | 0.30% | 0.30% | 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised | (0.40%) | (1.90%) | (1.10%)
Effect of adjustments to estimated recoverable deferred tax assets | 0.10% | (1.40%) | (4.00%)
Adjustment to tax charge in respect of prior periods | (2.00%) | (2.60%) | (1.20%)
Average effective tax rate | 27.40% | 17.50% | 27.40%
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.30% | 20.00%
Tax credits | (0.30%) | (0.50%) | (2.20%)
System Fund results | (0.50%) | (0.40%) | (0.20%)
Other permanent differences | 0.30% | 0.60% | 3.60%
Non-recoverable withholding taxes | 0.50% | 0.30% | 0.70%
Net effect of different rates of tax in overseas businesses | 3.80% | 13.70% | 13.40%
Effects of changes in tax rates resulting from significant US tax reform | 0.00% |  |
Release of provision for taxation on unremitted earnings following significant US tax reform | 0.00% |  |
Transition tax liability arising from significant US tax reform | 0.00% |  |
Effect of other changes in tax rates and tax laws | 0.20% | 0.30% | 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised | (0.30%) | (1.80%) | (1.10%)
Effect of adjustments to estimated recoverable deferred tax assets | 0.10% | (1.30%) | (4.00%)
Adjustment to tax charge in respect of prior periods | (1.00%) | (1.10%) | (1.10%)
Average effective tax rate | 21.80% | 29.10% | 29.40%

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