v3.26.1
ACCOUNTING POLICIES - Change in accounting policy (Details) - GBP (£)
£ in Millions
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Disclosure of changes in accounting estimates [line items]    
Interest and similar income £ 6,403 £ 5,780
Interest expense and similar charges (4,034) (3,586)
Net interest income 2,369 2,194
Fee and commission income 401 363
Fee and commission expense (219) (219)
Net fee and commission income 182 144
Other operating income 31 13
Regulatory fees and levies [1] (83) (93)
Net operating income [1] 2,499 2,258
Operating expenses before credit impairment charges, restructuring and specific provisions [1] (1,339) (1,315)
Credit impairment charges (277) (105)
Restructuring and specific provisions [1] (366) (92)
Total credit impairment charges, restructuring and specific provisions (643) (197)
Profit before tax 517 746
Tax on profit (143) (195)
Profit after tax £ 374 551
As originally published    
Disclosure of changes in accounting estimates [line items]    
Interest and similar income   5,780
Interest expense and similar charges   (3,586)
Net interest income   2,194
Fee and commission income   363
Fee and commission expense   (219)
Net fee and commission income   144
Other operating income   13
Regulatory fees and levies   0
Net operating income   2,351
Operating expenses before credit impairment charges, restructuring and specific provisions   (1,252)
Credit impairment charges   (105)
Restructuring and specific provisions   (248)
Total credit impairment charges, restructuring and specific provisions   (353)
Profit before tax   746
Tax on profit   (195)
Profit after tax   551
Change    
Disclosure of changes in accounting estimates [line items]    
Interest and similar income   0
Interest expense and similar charges   0
Net interest income   0
Fee and commission income   0
Fee and commission expense   0
Net fee and commission income   0
Other operating income   0
Regulatory fees and levies   (93)
Net operating income   (93)
Operating expenses before credit impairment charges, restructuring and specific provisions   (63)
Credit impairment charges   0
Restructuring and specific provisions   156
Total credit impairment charges, restructuring and specific provisions   156
Profit before tax   0
Tax on profit   0
Profit after tax   £ 0
[1] 1 Restated to reflect the change in accounting policy, as set out in Note 1.