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v3.25.1

Taxation (Tables) | 12 Months Ended
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Dec. 31, 2024
Major components of tax expense (income) [abstract] |
Summary of Tax Charge | The tax charge comprises:
| 2024 |  | 2023 |  | 2022
| £m |  | £m |  | £m
Corporation tax |  |  |  |  |
Current year | 466 |  |  | 433 |  |  | 427 |
Prior years | (42) |  |  | (86) |  |  | (56) |
| 424 |  |  | 347 |  |  | 371 |
Deferred tax |  |  |  |  |
Current year | 6 |  |  | (197) |  |  | 9 |
Prior years | (28) |  |  | (1) |  |  | 5 |
| (22) |  |  | (198) |  |  | 14 |
Tax charge | 402 |  |  | 149 |  |  | 385 |
Summary of Tax Charge Reconciled to Profit Before Taxation | The tax charge for the year can be reconciled to profit before taxation in the consolidated income statement as follows:
| 2024 |  | 2023 |  | 2022
| £m |  | £m |  | £m
Profit before taxation | 1,031 |  | 346 |  | 1,160
Tax at the corporation tax rate of 25.0%1 | 258 |  | 81 |  | 220
Tax effect of (earnings)/losses from associates | (9) |  | (15) |  | 17
Irrecoverable withholding taxes | 29 |  | 35 |  | 26
Tax effect of items that are not deductible in determining taxable profits | 101 |  | 39 |  | 68
Tax effect of non-deductible goodwill impairment | 65 |  | 16 |  | 7
Effect of different tax rates in subsidiaries operating in other jurisdictions | 18 |  | 42 |  | 94
Origination and reversal of unrecognised temporary differences | (10) |  | 9 |  | (1)
Tax losses not recognised or utilised in the year | 21 |  | 44 |  | 10
Utilisation of tax losses not previously recognised | (6) |  | (15) |  | (5)
Net release of prior year provisions in relation to acquired businesses | — |  | (4) |  | (3)
Other prior year adjustments | (70) |  | (83) |  | (48)
Impact of OECD Pillar Two income taxes | 5 |  | — |  | —
Tax charge | 402 |  | 149 |  | 385
Effective tax rate on profit before tax | 39.0 | % |  | 43.1 | % |  | 33.1 | %
Note 1 As the Group is subject to the tax rates of more than one country, it has chosen to present its reconciliation of the tax charge using the UK corporation tax rate of 25.0% (2023: 23.5%, 2022: 19.0%).

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