XML 145 R133.htm IDEA: XBRL DOCUMENT
v3.20.4

Deferred tax - Movements of Gross Deferred Tax Liabilities (Detail) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance | [1] | £ 479.5 | £ 513.7
Ending balance | [1] | 379.8 | 479.5
Gross deferred tax liabilities [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 738.5 | 765.2
Acquisition of subsidiaries |  | 0.8 | 10.7
(Credit)/charge to income |  | 18.1 | (62.8)
(Credit)/charge to other comprehensive income |  | (9.6) | 0.5
Transfer to disposal group classified as held for sale |  | (105.6) |
Exchange differences |  | (19.4) | 24.9
Ending balance |  | 622.8 | 738.5
Gross deferred tax liabilities [member] | Brands and other intangibles [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 438.6 | 489.2
Acquisition of subsidiaries |  | 0.8 | 10.7
(Credit)/charge to income |  | (31.2) | (68.8)
Transfer to disposal group classified as held for sale |  | (46.6) |
Exchange differences |  | (9.3) | 7.5
Ending balance |  | 352.3 | 438.6
Gross deferred tax liabilities [member] | Associate earnings [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 17.6 | 21.6
(Credit)/charge to income |  | 68.6 | (3.9)
Transfer to disposal group classified as held for sale |  | (7.9) |
Exchange differences |  | (1.8) | (0.1)
Ending balance |  | 76.5 | 17.6
Gross deferred tax liabilities [member] | Goodwill [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 182.3 | 140.4
(Credit)/charge to income |  | 10.3 | 31.8
Transfer to disposal group classified as held for sale |  | (51.7) |
Exchange differences |  | (5.5) | 10.1
Ending balance |  | 135.4 | 182.3
Gross deferred tax liabilities [member] | Property, plant and equipment [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 22.2 | 21.2
(Credit)/charge to income |  | (22.2) | (0.3)
Exchange differences |  |  | 1.3
Ending balance |  |  | 22.2
Gross deferred tax liabilities [member] | Financial instruments [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 39.9 | 36.2
(Credit)/charge to income |  | (0.7) | (0.9)
Exchange differences |  | (2.3) | 4.6
Ending balance |  | 36.9 | 39.9
Gross deferred tax liabilities [member] | Other temporary differences [member] |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Beginning balance |  | 37.9 | 56.6
(Credit)/charge to income |  | (6.7) | (20.7)
(Credit)/charge to other comprehensive income |  | (9.6) | 0.5
Transfer to disposal group classified as held for sale |  | (0.6) |
Exchange differences |  | (0.5) | 1.5
Ending balance |  | £ 21.7 | £ 37.9
[1] | Figures have been restated, as described in the accounting policies.

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_o&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_56&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_90&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease through deferred tax assets liability transfer to disposal group held for sale. + References No definition available. + Details
Name: | wpp_IncreaseDecreaseThroughDeferredTaxAssetsLiabilityTransferToDisposalGroupHeldForSale
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | wpp_DeferredTaxGrossOffsetAxis=wpp_GrossDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_IntangibleAssetsOtherThanGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=wpp_AssociateEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=wpp_FinancialInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |