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Deferred tax - Movements of Major Gross Deferred Tax Assets (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | £ 324 |
Ending balance | 323 | £ 324
Gross deferred tax assets |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 590 | 589
(Charge)/credit to income | (4) | 26
Credit to other comprehensive income | 2 | 2
Credit to equity | 1 |
Disposal of subsidiaries | (5) |
Exchange differences and other movements | (16) | (27)
Ending balance | 568 | 590
Gross deferred tax assets | Deferred compensation |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 65 | 74
(Charge)/credit to income | (10) | (6)
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | (2) |
Exchange differences and other movements | (2) | (3)
Ending balance | 51 | 65
Gross deferred tax assets | Accounting provisions and accruals |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 132 | 120
(Charge)/credit to income | (15) | 14
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | (1) |
Exchange differences and other movements | (2) | (2)
Ending balance | 114 | 132
Gross deferred tax assets | Retirement benefit obligations |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 50 | 48
(Charge)/credit to income | 2 | 3
Credit to other comprehensive income | 2 | 2
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | (2) | (3)
Ending balance | 52 | 50
Gross deferred tax assets | Plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 36 | 48
(Charge)/credit to income | (3) | (12)
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | (1) | 0
Ending balance | 32 | 36
Gross deferred tax assets | Property |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 56 | 54
(Charge)/credit to income | (12) | (5)
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | 4 | 7
Ending balance | 48 | 56
Gross deferred tax assets | Tax losses and credits |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 104 | 123
(Charge)/credit to income | 35 | (12)
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | 0 | (7)
Ending balance | 139 | 104
Gross deferred tax assets | Share- based payments |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 35 | 32
(Charge)/credit to income | (2) | 4
Credit to other comprehensive income | 0 | 0
Credit to equity | 1 |
Disposal of subsidiaries | (2) |
Exchange differences and other movements | 0 | (1)
Ending balance | 32 | 35
Gross deferred tax assets | Restructuring provisions |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 107 | 85
(Charge)/credit to income | (5) | 38
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | (13) | (16)
Ending balance | 89 | 107
Gross deferred tax assets | Other temporary differences |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 5 | 5
(Charge)/credit to income | 6 | 2
Credit to other comprehensive income | 0 | 0
Credit to equity | 0 |
Disposal of subsidiaries | 0 |
Exchange differences and other movements | 0 | (2)
Ending balance | £ 11 | £ 5

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
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- 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 2024-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- 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 1 -IssueDate 2024-01-01 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_90&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
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- 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 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
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