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OTHER INTANGIBLE ASSETS
 12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]  
OTHER INTANGIBLE ASSETS
NOTE 25: OTHER INTANGIBLE ASSETS
Brands
£m		Core deposit
intangible
£m		Purchased
credit card
relationships
£m		Customer-
related
intangibles
£m		Capitalised
software
enhancements
£m		Total
£m
Cost:
At 1 January 2021596 2,770 1,002 538 5,894 10,800 
Additions and acquisitions– – – – 1,017 1,017 
Disposals and write-offs– – – – (460)(460)
At 31 December 2021596 2,770 1,002 538 6,451 11,357 
Exchange and other adjustments– – – – (1)(1)
Additions and acquisitions5 – – 34 1,452 1,491 
Disposals and write-offs(12)– – – (186)(198)
At 31 December 2022589 2,770 1,002 572 7,716 12,649 
Accumulated amortisation:
At 1 January 2021216 2,770 551 538 2,585 6,660 
Exchange and other adjustments– – – – (1)(1)
Charge for the year (note 11)– – 70 – 892 962 
Disposals and write-offs– – – – (460)(460)
At 31 December 2021216 2,770 621 538 3,016 7,161 
Exchange and other adjustments– – 1 3 (7)(3)
Charge for the year (note 11)– – 70 – 833 903 
Disposals and write-offs(12)– – – (186)(198)
At 31 December 2022204 2,770 692 541 3,656 7,863 
Balance sheet amount at 31 December 2022385 – 310 31 4,060 4,786 
Balance sheet amount at 31 December 2021380 – 381 – 3,435 4,196 
Brands arising from the acquisition of Bank of Scotland in 2009 are recognised on the Group’s balance sheet and have been determined to have an indefinite useful life. The carrying value at 31 December 2022 was £380 million (2021: £380 million). The Bank of Scotland name has been in existence for over 300 years and there are no indications that the brand should not have an indefinite useful life. The recoverable amount has been based on a value-in-use calculation. The calculation uses post-tax projections for a four-year period of the income generated by the Bank of Scotland cost generating unit, a discount rate of 10 per cent and a future growth rate of 3.5 per cent. Management believes that any reasonably possible change in the key assumptions would not cause the recoverable amount of the Bank of Scotland brand to fall below its balance sheet carrying value.