v3.26.1
Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2024
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Profit before taxation $ 2,564 $ 3,537 $ 5,460
Share of after-tax results of associates and joint ventures 218 193 414
Profit before taxation excluding share of after-tax results of associates and joint ventures 2,346 3,344 5,046
Notional charge at UK corporation tax rate 587 836 1,262
Differences in overseas tax rates (73) (45) (86)
Non-taxable gain on disposals of businesses 0 (28) 0
Disposal of businesses and brands 12 54 17
Other items not chargeable (103) (69) (72)
Impairment 14 105 6
Other items not deductible 109 105 70
Irrecoverable withholding taxes 58 60 55
Movement in provision in respect of uncertain tax positions(1) (14) 18 6
Changes in tax rates (1) 4 (18)
Adjustments in respect of prior years(2) 17 (41) 54
Taxation on profit $ 606 $ 999 $ 1,294
Reconciliation of average effective tax rate and applicable tax rate [abstract]      
Notional charge at UK corporation tax rate 25.00% 25.00% 25.00%
Differences in overseas tax rates (3.10%) (1.30%) (1.70%)
Non-taxable gain on disposals of businesses 0.00% (0.70%) 0.00%
Disposal of businesses and brands 0.50% 1.60% 0.30%
Other items not chargeable (4.40%) (2.10%) (1.40%)
Impairment 0.60% 3.10% 0.10%
Other items not deductible 4.60% 3.10% 1.40%
Irrecoverable withholding taxes 2.50% 1.80% 1.10%
Movement in provision in respect of uncertain tax positions(1) (0.60%) 0.50% 0.10%
Changes in tax rates 0.00% 0.10% (0.40%)
Adjustments in respect of prior years(2) 0.70% (1.20%) 1.10%
Reported tax rate 25.80% 29.90% 25.60%
Tax rate before exceptional items 24.30% 24.90% 25.10%