XML 62 R55.htm IDEA: XBRL DOCUMENT v3.23.1

Deferred tax (Tables)

6 Months Ended

Dec. 31, 2022

Deferred Tax

Schedule of deferred taxes

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2022		2022		2021
​	​	£’000	​	£’000	​	£’000
Net deferred tax liability		(2,413)		(7,402)		(30,422)

​

Schedule of movements in net deferred tax liability

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2022		2022	​	2021
​	​	£’000	​	£’000	​	£’000
At the beginning of the period		(7,402)		(35,546)		(35,546)
Credited to the statement of profit or loss (Note 11)		5,408		29,431		5,415
Credited/(expensed) to other comprehensive income (Note 11)		(419)		(1,287)		(291)
At the end of the period		(2,413)		(7,402)		(30,422)

​

X

- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with 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 disclosure of details of deferred taxes

+ References

No definition available.

+ Details

Name:	manu_DisclosureOfDeferredTaxesTableTextBlock
Namespace Prefix:	manu_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration