<?xml version="1.0" encoding="utf-8"?>
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.xbrl.org/2003/linkbase">
  <roleRef roleURI="http://whsmithplc.com/xbrl/2023/roles/ProfitOrLoss" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#ProfitOrLoss" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://whsmithplc.com/xbrl/2023/roles/StatementOfComprehensiveIncome" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#StatementOfComprehensiveIncome" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://whsmithplc.com/xbrl/2023/roles/StatementOfFinancialPosition" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#StatementOfFinancialPosition" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://whsmithplc.com/xbrl/2023/roles/StatementOfCashFlows" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#StatementOfCashFlows" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <calculationLink xlink:role="http://whsmithplc.com/xbrl/2023/roles/ProfitOrLoss" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_FinanceCosts" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://whsmithplc.com/xbrl/2023/roles/StatementOfComprehensiveIncome" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <loc xlink:type="locator" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#whsmithplc_ActuarialGainsOnDefinedBenefitPensionSchemes" xlink:label="whsmithplc_ActuarialGainsOnDefinedBenefitPensionSchemes" />
    <loc xlink:type="locator" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#whsmithplc_RemeasurementOfTheRecoverabilityOfRetirementBenefitSurplus" xlink:label="whsmithplc_RemeasurementOfTheRecoverabilityOfRetirementBenefitSurplus" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="whsmithplc_ActuarialGainsOnDefinedBenefitPensionSchemes" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="whsmithplc_RemeasurementOfTheRecoverabilityOfRetirementBenefitSurplus" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://whsmithplc.com/xbrl/2023/roles/StatementOfFinancialPosition" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill" xlink:label="ifrs-full_Goodwill" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentsInJointVentures" xlink:label="ifrs-full_InvestmentsInJointVentures" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentReceivables" xlink:label="ifrs-full_NoncurrentReceivables" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentDerivativeFinancialAssets" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxAssets" xlink:label="ifrs-full_CurrentTaxAssets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentRecognisedAssetsDefinedBenefitPlan" xlink:label="ifrs-full_CurrentRecognisedAssetsDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherShorttermProvisions" xlink:label="ifrs-full_OtherShorttermProvisions" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermBorrowings" xlink:label="ifrs-full_ShorttermBorrowings" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_CurrentDerivativeFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLongtermProvisions" xlink:label="ifrs-full_OtherLongtermProvisions" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NetAssetsLiabilities" xlink:label="ifrs-full_NetAssetsLiabilities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharePremium" xlink:label="ifrs-full_SharePremium" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CapitalRedemptionReserve" xlink:label="ifrs-full_CapitalRedemptionReserve" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfExchangeDifferencesOnTranslation" xlink:label="ifrs-full_ReserveOfExchangeDifferencesOnTranslation" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves" xlink:label="ifrs-full_OtherReserves" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_Goodwill" order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_RightofuseAssets" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_InvestmentsInJointVentures" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_DeferredTaxAssets" order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentReceivables" order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentDerivativeFinancialAssets" order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentTaxAssets" order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_Inventories" order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentRecognisedAssetsDefinedBenefitPlan" order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentAssets" order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities" order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherShorttermProvisions" order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_ShorttermBorrowings" order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentDerivativeFinancialLiabilities" order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_LongtermBorrowings" order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherLongtermProvisions" order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" order="31" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="32" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_CurrentLiabilities" order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_Liabilities" order="33" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_Assets" order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IssuedCapital" order="36" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_SharePremium" order="37" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_CapitalRedemptionReserve" order="38" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_ReserveOfExchangeDifferencesOnTranslation" order="39" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_OtherReserves" order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_RetainedEarnings" order="41" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="42" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" order="43" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://whsmithplc.com/xbrl/2023/roles/StatementOfCashFlows" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <loc xlink:type="locator" xlink:href="2138001KJNGUJ34G7X91-2024-08-31.xsd#whsmithplc_PurchaseOfOwnSharesForEmployeeShareSchemesClassifiedAsFinancingActivities" xlink:label="whsmithplc_PurchaseOfOwnSharesForEmployeeShareSchemesClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" />
    <loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperations" order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities" order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="whsmithplc_PurchaseOfOwnSharesForEmployeeShareSchemesClassifiedAsFinancingActivities" order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
</linkbase>