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Tax - Summary of Reconciliation of Tax Charge (Detail)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Disclosure of income tax reconciliation [line items]      
Corporate income tax rate 19.00% 19.00% 19.25%
Tax credits (0.80%) (0.50%) (0.50%)
System Fund 1.10% 5.00% 0.90%
Impairment charges 1.70%    
Other permanent differences 1.30% 0.60% 0.80%
Non-recoverable foreign taxes 3.20% 0.70% 0.30%
Net effect of different rates of tax in overseas businesses 6.70% 4.60% 14.60%
Effects of changes in tax rates resulting from significant US tax reform     (8.70%)
Release of provision for taxation on unremitted earnings following significant US tax reform     (7.80%)
Transition tax liability arising from significant US tax reform     4.80%
Effect of other changes in tax rates and tax laws (0.40%) 0.30% 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised (0.40%) (0.40%) (1.90%)
Effect of adjustments to estimated recoverable deferred tax assets (0.40%) 0.10% (1.40%)
Adjustment to tax charge in respect of prior periods (2.20%) (2.00%) (2.60%)
Average effective tax rate 28.80% 27.40% 18.10%
Before exceptional items and System Funds [member]      
Disclosure of income tax reconciliation [line items]      
Corporate income tax rate 19.00% 19.00% 19.30%
Tax credits (0.60%) (0.30%) (0.50%)
System Fund (0.50%) (0.50%) (0.40%)
Other permanent differences 0.80% 0.30% 0.60%
Non-recoverable foreign taxes 2.40% 0.50% 0.30%
Net effect of different rates of tax in overseas businesses 5.50% 3.70% 13.90%
Effect of other changes in tax rates and tax laws (0.30%) 0.20% 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised (0.30%) (0.30%) (1.80%)
Effect of adjustments to estimated recoverable deferred tax assets (0.30%) 0.10% (1.30%)
Adjustment to tax charge in respect of prior periods (1.90%) (1.00%) (1.10%)
Average effective tax rate 23.80% 21.70% 29.30%