XML 97 R90.htm IDEA: XBRL DOCUMENT v3.23.1

Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) £ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
Movements in net deferred tax asset
Net deferred tax liability at beginning of period				£ (7,402)	£ (35,546)	£ (35,546)
Credited to the statement of profit or loss (Note 11)		£ (2,541)	£ 742	5,408	5,415	29,431
(Expensed)/credited to other comprehensive income		(517)	(350)	(419)	(291)	(1,287)
Net deferred tax liability at end of period		£ (2,413)	£ (30,422)	£ (2,413)	£ (30,422)	£ (7,402)
Tax rate						23.43%
US
Movements in net deferred tax asset
Tax rate				21.00%
UK
Movements in net deferred tax asset
Tax rate	25.00%

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

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 2021-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deferred income tax relating to amounts recognised in other comprehensive income. Positive amount represents expense in other comprehensive income and increase in deferred tax liability.

+ References

No definition available.

+ Details

Name:	manu_DeferredTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=country_US
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=country_GB
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: