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Income Tax - Summary of Profit Before Tax Differences Calculated (Detail) - GBP (£)
£ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of Effective Tax Rate [Line Items]      
Profit before tax £ 493 £ 323 £ 177
Tax calculated at UK rate (2023: 23.5%; 2022: 19%; 2021: 19%) (116) (62) (34)
Effect of overseas tax rates (1) (12) (24)
Effect of UK rate change (1) 3 25
Intra-group financing benefit 0 0 7
Net expense not subject to tax (3) (9) (9)
Gains and losses on sale of businesses not subject to tax 5 2 4
Unrecognised tax losses 1 3 9
Benefit from changes in local tax law 0 0 11
Benefit from US accounting method changes 0 0 11
Movement in provisions for tax uncertainties – current year (2) (23) 0
Adjustments in respect of prior years – movement in provisions for tax uncertainties 1 13 0
Adjustments in respect of prior years – other 3 6 1
Total tax (charge)/credit £ (113) £ (79) £ 1
Tax rate reflected in earnings 23.00% 24.50% (0.60%)
UK [member]      
Reconciliation of Effective Tax Rate [Line Items]      
Total tax (charge)/credit £ (54) £ (41) £ 27
Overseas [member]      
Reconciliation of Effective Tax Rate [Line Items]      
Total tax (charge)/credit £ (59) £ (38) £ (26)