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Trade and other receivables - Summary of Trade and Other Receivables, Amounts Falling Due Within One Year (Detail) - GBP (£) £ in Millions	Jun. 30, 2018	Dec. 31, 2017		Jun. 30, 2017
Trade and other current receivables [abstract]
Trade receivables	£ 7,422.6	£ 7,889.7		£ 6,901.7
Work in progress	405.8	401.1		410.6
VAT and sales taxes recoverable	245.5	202.3		187.7
Prepayments	420.4	298.3		404.0
Accrued income	3,672.4	3,205.8		3,379.4
Fair value of derivatives	2.1	1.0		1.9
Other debtors	565.3	532.5		469.1
Trade and other receivables	£ 12,734.1	£ 12,530.7	[1]	£ 11,754.4	[1]
[1] Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.

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- Definition

The amount of current accrued income. [Refer: Accrued income]

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The amount of current derivative financial assets. [Refer: Derivative financial assets]

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The amount of current prepayments. [Refer: Prepayments]

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The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

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The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

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The amount of current other receivables. [Refer: Other receivables]

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The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]

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Outlays incurred on behalf of clients, including production costs, and other third-party costs that have not yet been billed and are considered receivables under IFRS 15.

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No definition available.

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