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Deferred tax | 6 Months Ended
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Dec. 31, 2019
Deferred tax |
Deferred tax | 18 Deferred tax Deferred tax assets and liabilities are offset where the Group has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after allowable offset) for financial reporting purposes:
|  | 31 December |  | 30 June |  | 31 December
|  | 2019 |  | 2019 |  | 2018
|  | £’000 |  | £’000 |  | £’000
US deferred tax assets |  | (53,862) |  | (58,415) |  | (57,636)
UK deferred tax liabilities |  | 37,766 |  | 31,865 |  | 33,302
Net deferred tax asset |  | (16,096) |  | (26,550) |  | (24,334)
The movements in the net deferred tax asset are as follows:
|  | 31 December |  | 30 June |  | 31 December
|  | 2019 |  | 2019 |  | 2018
|  | £’000 |  | £’000 |  | £’000
At the beginning of the period |  | (26,550) |  | (34,198) |  | (34,198)
Expensed to the statement of profit or loss (note 11) |  | 10,779 |  | 8,112 |  | 9,974
Credited to other comprehensive income (note 11) |  | (325) |  | (634) |  | (110)
Expense relating to share-based payments(1) |  | — |  | 170 |  | —
At the end of the period |  | (16,096) |  | (26,550) |  | (24,334)
| (1) |  | Expense relating to share-based payments arise on the movement in the share price on equity-settled awards between the grant date and the reporting date – see interim consolidated statement of changes in equity above.

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- References No definition available. + Details
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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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