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v3.22.4

Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas business | 6.30% | 6.80% | (4.50%)
UK [Member] | Maximum [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Change in future UK corporation tax rate |  | 25.00% |
UK [Member] | Bottom of range [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Change in future UK corporation tax rate |  | 19.00% |
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas business | 5.60% | 6.90% | 18.90%
Before exceptional items and System Funds [member] | United States [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas business | 5.50% | 6.70% | 18.90%
Before Exceptional Items System Funds And Foreign Exchange Gains [Member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas business | (0.80%) | (0.60%) | (1.20%)

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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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