Annual Return

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UK Company Forms

Annual Returns

Contents

Introduction

1. Completing an annual return

2. Further information

This is a guide only and should be read with the relevant legislation.

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Introduction

This booklet tells you about the annual return (Forms 363a or 363s) that a company must deliver every year to Companies House.

An annual return is a snapshot of general information about a company's directors and secretary, registered office address, shareholders and share capital.

If you file the annual return late, or not at all, the company and its director(s) and secretary can be prosecuted.

You will find the relevant law in the Companies Act 1985 (as amended in 1989 and later).

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CHAPTER 1

Completing an annual return

1. Which companies must send an annual return to Companies House?

Every company must deliver an annual return to Companies House within 28 days of its made-up date (see question 3). A company's director(s) and secretary are responsible for ensuring that the annual return:

is delivered to Companies House within 28 days after the anniversary of incorporation or the anniversary of the made-up date of the last annual return; and
gives a true picture of the management structure and capital (if applicable) of the company at the made-up date.

Remember: It is a criminal offence not to deliver the company's annual return within 28 days of the made-up date, for which company secretaries and directors may be prosecuted.

2. What is an annual return (Form 363)?

An annual return is a snapshot of certain company information at the made-up date (see question 3). It is separate from a company's annual accounts. An annual return must contain the following information:

the name of the company;
its registered number;
the type of company it is, for example, private or public;
the registered office address of the company;
the address where certain company registers are kept if not at the registered office;
the principal business activities of the company (see Principal Business Activities);
the name and address of the company secretary;
the name, usual residential address, date of birth, nationality and business occupation of all the company's directors;
the date to which the annual return is made-up (the made-up date).

And if the company has share capital, the annual return must also contain:

the nominal value of total issued share capital;
the names and addresses of shareholders and the number and type of shares they hold or transfer from other shareholders.

Note: Share capital requirements are explained in questions 8 to 11 below.

3. What is the made-up date?

This is the date at which all the information in an annual return must be correct. The made-up date is usually the anniversary of:

the incorporation of the company; or
the made-up date of the previous annual return registered at Companies House.

4. When must the annual return be delivered to Companies House?

All annual returns must be delivered to Companies House within 28 days of the made-up date given on the form.

5. Where do I get an annual return?

Companies House will send an annual return to the registered office address of every company about two weeks before the made-up date. This document is pre-printed with company information already held on the public record and most companies use this form to make their annual return. This form is known as the 'shuttle' annual return (Form 363s). Companies may also request a shuttle annual return at any time by telephoning Companies House on:

Cardiff: 0870 3333636
If the company is registered in England or Wales.

Edinburgh: 0131 535 5869
If the company is registered in Scotland.

6. Completing the shuttle annual return Form 363s

Follow the instructions on the covering letter and on the form, and use the form to tell us about any changes to:

the company's registered office;
the address at which the company's register of members is kept (if applicable);
the address at which the company's register of debenture holders (if any) is kept;
the principal business activities of the company;
the details; for example, change of the usual residential address, of any company secretary or director and, if the information has been pre-printed, of any shareholder;
the date a company officer resigned.

However, do not use the shuttle annual return Form 363s to tell us about:

the appointment of a new company officer; for this use Form 288a;
any change in a company's total nominal capital (see question 9);
the allotment of new shares by a company use; Form 88(2).

Note: Share capital requirements are explained in questions 8-11 below.

7. Completing the annual return Form 363a

As an alternative to the shuttle annual return, you can use the annual return Form 363a. This form does not include any pre-printed company information. It is normally completed by companies who use secretarial software packages.

All the details you give on Form 363a should confirm the company information already held on the Companies House public record at the made-up date - except shareholder information. The details you should give are stated under question 2 of this guide. You may only change the details by sending one or more of the following statutory form(s) with the document:

change of registered office address. Use Form 287;
appointment of company director or secretary. Use Form 288a;
change of details, for example, the address of a company officer. Use Form 288c;
resignation of company officers. Use Form 288b;
notification or change of address where register of members is kept. Use Form 353;
notification or change of address of location of register of debenture holders. Use Form 190;
allotment of new shares. Use Form 88(2);
change to the company's total share capital. (See question 9.)

Note: Share capital requirements are explained in questions 8-11.

We will not register an annual return Form 363a if it shows information that differs from the public record unless we have been notified of the change on the appropriate statutory form.

8. What information does Companies House require about share capital?

This applies to every company with a share capital. If a company has converted shares into stock, give the corresponding information in relation to that stock, stating the amount of stock instead of the number and nominal value of the shares.

For most companies with share capital, the shuttle annual return (Form 363s) will include pre-printed information about the company's total issued share capital. If the information is not pre-printed or if you use Form 363a, please state for each class of issued share:

the name of the class of each type of share. For example, ordinary or preference shares;
the total number of shares issued to shareholders at the made-up date of the return;
the total nominal value of issued shares of that class at the date of the return.

Note: The total nominal value of the shares is the total nominal or face value of the shares excluding any premium.

9. How do I tell Companies House if the share capital details are incorrect?

If a company has changed its share capital by:

altering its structure; and/or
increasing its total nominal value;

then you must complete and send one or more of the following forms to Companies House with the annual return:

Form 122: Notification of consolidation, division, sub-division, redemption or cancellation of shares, or conversion or re-conversion of stock into shares;
Form 123: Notification of increase in nominal capital; *
Form 128(1): Notification of rights to allotted shares that are not stated in the company's memorandum or articles; *
Form 128(3): Notification of variation of rights to allotted shares that are not stated in the company's memorandum or articles; *
Form 128(4): Notification of assigning a new name to any class of share other than by amendment of the company's memorandum or articles; *
Form 169: Return by company purchasing its own shares.

* A copy of the appropriate company resolution authorising the change is also required.

If you need further information about the circumstances in which you should send these forms (and others) to Companies House, telephone:

Cardiff: 0870 3333636
If the company is registered in England or Wales.

Edinburgh: 0131 535 5869
If the company is registered in Scotland.

10. When do I have to list all company members?

Whichever type of annual return form is used, a company with share capital must provide a 'full list' of all its members on:

its first annual return following incorporation;
every third annual return after it has provided a full list.

The intervening two annual returns need only report changes to shareholder information that have taken place during that year - that is,shares transferred and particulars relating to shareholders who have become members or ceased to be members.

A 'full list' annual return must contain the following information about a company's shareholders:

the name and address of every shareholder of the company at the made-up date;
the name and address of every shareholder who has ceased to be a member of the company since the made-up date of the previous annual return (or in the case of a first return, since the incorporation of the company);
the number of shares of each class held by each member of the company at the made-up date of the annual return;
the date of registration and the number of shares of each class transferred by each member or past member since the made-up date of the previous annual return (or in the case of a first return, since the incorporation of the company).

On a shuttle annual return Form 363s, Companies House will pre-print the individual shareholder information where the details are available and if a company has 20 or fewer shareholders. Use the space provided alongside the details of each shareholder to make any necessary amendments to the information.

Remember: A company may issue additional shares provided that Companies House is or has been notified of the allotment of the shares on Form 88(2).

11. Are there other ways of providing individual shareholder details?

By prior arrangement, companies may provide shareholder information to Companies House in a format other than on the form provided, for example, on floppy disk or CD-ROM.

If you wish to supply the list of a company's members in a format other than on the schedules provided, please telephone:

Cardiff: 0870 3333636
If the company is registered in England or Wales.

Edinburgh: 0131 535 5869
If the company is registered in Scotland.

Tip: Companies with a large number of shareholders may find it more convenient to provide a full list of members with each annual return.

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CHAPTER 2

Further information

1. How do I send information to the Registrar?

You may deliver documents to the Registrar by hand (personally or by courier), including outside office hours, bank holidays and weekends to Cardiff, London and Edinburgh.

You may also send documents by post or by the Hays Document Exchange service (DX). If you send documents, please address them to:

For companies incorporated in England & Wales:	For companies incorporated in Scotland:
The Registrar of Companies Companies House Crown Way Cardiff CF14 3UZ DX33050 Cardiff	The Registrar of Companies Companies House 37 Castle Terrace Edinburgh EH1 2EB DX ED235 Edinburgh 1

We will only acknowledge receipt of documents at Companies if you provide a stamped addressed envelope.

Please note: Companies House does not accept accounts or any other statutory documents by fax.

2. Where do I get forms and guidance booklets?

This is one of a series of Companies House booklets which provide a simple guide to the Companies Act.

Statutory forms and guidance booklets are available, free of charge from Companies House. The quickest way to get them is through this website or by telephoning 0870 3333636.

If you prefer you can write to our stationery sections in Cardiff or Edinburgh.

Forms can also be obtained from legal stationers, accountants, solicitors and company formation agents - addresses in business phone books.

Principal Business Activities This classification is based on the UK Standard Industrial Classification (SIC 03) Codes including sub-class revisions effective from 1 January 2003
Trade Code	Group A - Agriculture, Hunting and Forestry
0111	Grow cereals & other crops
0112	Grow vegetables & nursery products
0113	Grow fruit, nuts, beverage & spice crops
0121	Farming of cattle, dairy farming
0122	Farm sheep, goats, horses, etc.
0123	Farming of swine
0124	Farming of poultry
0125	Other farming of animals
0130	Crops combined with animals, mixed farms
0141	Agricultural service activities
0142	Animal husbandry services, not vets
0150	Hunting and game rearing inc. services
0201	Forestry & logging
0202	Forestry & logging related services
Trade Code	Group B - Fishing
0501	Fishing
0502	Operation of fish hatcheries & farms
Trade Code	Group C - Mining & Quarrying
	CA Mining & Quarrying Energy Materials
1010	Mining and agglomeration of hard coal
1020	Mining and agglomeration of lignite
1030	Extraction and agglomeration of peat
1110	Extraction of petroleum & natural gas
1120	Services to oil and gas extraction
1200	Mining of uranium & thorium ores
	CB Mine & Quarry, Not Energy Materials
1310	Mining of iron ores
1320	Mining of non-ferrous metal ores
1411	Quarrying of stone for construction
1412	Quarry of limestone, gypsum & chalk
1413	Quarrying of slate
1421	Operation of gravel and sand pits
1422	Mining of clays and kaolin
1430	Mine chemical & fertilizer minerals
1440	Production of salt
1450	Other mining and quarrying
Trade Code	Group D - Manufacturing
	DA Manufacture of Food; Beverages & Tobacco
1511	Production and preserving of meat
1512	Production & preserve poultry meat
1513	Production meat & poultry products
1520	Process & preserve fish & products
1531	Processing & preserve potatoes
1532	Manufacture of fruit & vegetable juice
1533	Process etc. fruit, vegetables
1541	Manufacture of crude oils and fats
1542	Manufacture of refined oils & fats
1543	Manufacture margarine & similar edible fats
1551	Operation dairies & cheese making
1552	Manufacture of ice cream
1561	Manufacture of grain mill products
1562	Manufacture of starches & starch products
1571	Manufacture of prepared farm animal feeds
1572	Manufacture of prepared pet foods
1581	Manufacture of bread, fresh pastry & cakes
1582	Manufacture biscuits, preserved pastry etc.
1583	Manufacture of sugar
1584	Manufacture cocoa, chocolate, confectionery
1585	Manufacture macaroni & similar farinaceous
1586	Processing of tea and coffee
1587	Manufacture of condiments & seasonings
1588	Manufacture of homogenised & dietetic food
1589	Manufacture of other food products
1591	Manufacture distilled potable alcoholic drinks
1592	Ethyl alcohol fermented materials
1593	Manufacture of wines
1594	Manufacture of cider & other fruit wines
1595	Manufacture other non-distilled fermented drinks
1596	Manufacture of beer
1597	Manufacture of malt
1598	Produce mineral water, soft drinks
1600	Manufacture of tobacco products
	DB Manufacture of Textiles & Textile Products
1711	Prepare & spin cotton-type fibres
1712	Prepare & spin woollen-type fibres
1713	Prepare & spin worsted-type fibres
1714	Preparation & spin flax-type fibres
1715	Throw & prepare silk, synthetic etc.
1716	Manufacture of sewing threads
1717	Preparation & spin of other textiles
1721	Cotton-type weaving
1722	Woollen-type weaving
1723	Worsted-type weaving
1724	Silk-type weaving
1725	Other textile weaving
1730	Finishing of textiles
1740	Manufacture made-up textiles, not apparel
1751	Manufacture of carpet & rugs
1752	Manufacture cordage, rope, twine & netting
1753	Manufacture nonwovens & goods, not apparel
1754	Manufacture of other textiles
1760	Manufacture of knitted & crocheted fabrics
1771	Manufacture of knitted & crocheted hosiery
1772	Manufacture knit & crocheted pullovers, etc.
1810	Manufacture of leather clothes
1821	Manufacture of workwear
1822	Manufacture of other outerwear
1823	Manufacture of underwear
1824	Manufacture other wearing apparel etc.
1830	Dress & dye fur; manufacture fur articles
	DC Manufacture of Leather & Leather Products
1910	Tanning and dressing of leather
1920	Manufacture of luggage & the like, saddlery
1930	Manufacture of footwear
	DD Manufacture of Wood & Wood Products
2010	Sawmill, plane, impregnation wood
2020	Manufacture of veneer sheets, plywood, etc.
2030	Manufacture builders' carpentry & joinery
2040	Manufacture of wooden containers
2051	Manufacture of other products of wood
2052	Manufacture of articles of cork, straw etc.
	DE Manufacture Paper; Publishing; Printing
2111	Manufacture of pulp
2112	Manufacture of paper & paperboard
2121	Manufacture of cartons, boxes & cases of corrugated paper & paperboard
2122	Manufacture of household & toilet goods
2123	Manufacture of paper stationery
2124	Manufacture of wallpaper
2125	Manufacture of paper & paperboard goods
2211	Publishing of books
2212	Publishing of newspapers
2213	Publish journals & periodicals
2214	Publishing of sound recordings
2215	Other publishing
2221	Printing of newspapers
2222	Printing not elsewhere classified
2223	Bookbinding and finishing
2224	Pre-press activities
2225	Ancillary operations related to printing
2231	Reproduction of sound recording
2232	Reproduction of video recording
2233	Reproduction of computer media
	DF Manufacture Coke, Petroleum Products & Nuclear
2310	Manufacture of coke oven products
2320	Manufacture of refined petroleum products
2330	Processing of nuclear fuel
	DG Manufacture Chemicals, Prods & Man-Made
2411	Manufacture of industrial gases
2412	Manufacture of dyes and pigments
2413	Manufacture other inorganic basic chemicals
2414	Manufacture other organic basic chemicals
2415	Manufacture fertilizers, nitrogen compounds
2416	Manufacture of plastics in primary forms
2417	Manufacture synthetic rubber primary forms
2420	Manufacture of pesticides & agro-chemicals
2430	Manufacture of paints, print ink & mastics etc.
2441	Manufacture of basic pharmaceutical prods
2442	Manufacture of pharmaceutical preparations
2451	Manufacture soap & detergents, polishes etc.
2452	Manufacture perfumes & toilet preparations
2461	Manufacture of explosives
2462	Manufacture of glues and gelatines
2463	Manufacture of essential oils
2464	Manufacture photograph chemical material
2465	Manufacture of prepared unrecorded media
2466	Manufacture of other chemical products
2470	Manufacture of man-made fibres
	DH Manufacture of Rubber & Plastic Products
2511	Manufacture of rubber tyres & tubes
2512	Retread & rebuild rubber tyres
2513	Manufacture of other rubber products
2521	Manufacture of plastic plates, sheets, etc.
2522	Manufacture of plastic packing goods
2523	Manufacture of builders' ware of plastic
2524	Manufacture of other plastic products
	DI Manufacture Other Non-Metal Mineral Products
2611	Manufacture of flat glass
2612	Shaping & process of flat glass
2613	Manufacture of hollow glass
2614	Manufacture of glass fibres
2615	Manufacture other glass inc. technical
2621	Manufacture of ceramic household etc. goods
2622	Manufacture of ceramic sanitary fixtures
2623	Manufacture of ceramic insulators etc.
2624	Manufacture other technical ceramic goods
2625	Manufacture of other ceramic products
2626	Manufacture of refractory ceramic products
2630	Manufacture of ceramic tiles & flags
2640	Manufacture of bricks, etc. in baked clay
2651	Manufacture of cement
2652	Manufacture of lime
2653	Manufacture of plaster
2661	Manufacture concrete goods for construction
2662	Manufacture plaster goods for construction
2663	Manufacture of ready-mixed concrete
2664	Manufacture of mortars
2665	Manufacture of fibre cement
2666	Manufacture other articles of concrete, etc.
2670	Cutting, shaping & finish stone
2681	Production of abrasive products
2682	Manufacture other non-metal mineral
	DJ Basic Metals & Fabricated Products
2710	Manufacture of basic iron & steel & of Ferro-alloys
2721	Manufacture of cast iron tubes
2722	Manufacture of steel tubes
2731	Cold drawing
2732	Cold rolling of narrow strips
2733	Cold forming or folding
2734	Wire drawing
2741	Precious metals production
2742	Aluminium production
2743	Lead, zinc and tin production
2744	Copper production
2745	Other non-ferrous metal production
2751	Casting of iron
2752	Casting of steel
2753	Casting of light metals
2754	Casting of other non-ferrous metals
	Manufacture Fabricated Metal, Not Machines
2811	Manufacture metal structures & parts
2812	Manufacture builders' carpentry of metal
2821	Manufacture tanks, etc. & metal containers
2822	Manufacture central heating rads & boilers
2830	Manufacture steam generators, not boilers
2840	Forge press stamp & roll form metal
2851	Treatment and coat metals
2852	General mechanical engineering
2861	Manufacture of cutlery
2862	Manufacture of tools
2863	Manufacture of locks and hinges
2871	Manufacture steel drums, similar containers
2872	Manufacture of light metal packaging
2873	Manufacture of wire products
2874	Manufacture fasteners, screw, chains etc.
2875	Manufacture other fabricated metal products
	DK Manufacture of Machinery & Equipment
2911	Manufacture engines, not aircraft, etc.
2912	Manufacture of pumps & compressors
2913	Manufacture of taps and valves
2914	Manufacture bearings, gears, gear etc.
2921	Manufacture of furnaces & furnace burners
2922	Manufacture of lift & handling equipment
2923	Manufacture non-domestic ventilation
2924	Manufacture of other general machinery
2931	Manufacture of agricultural tractors
2932	Manufacture other agric. & forestry machines
2941	Manufacture of portable hand held power tools
2942	Manufacture of metalworking tools
2943	Manufacture of other machine tools not elsewhere classified
2951	Manufacture of machinery for metallurgy
2952	Manufacture machines for mining, quarry etc.
2953	Manufacture for food, beverage & tobacco
2954	Manufacture for textile, apparel & leather
2955	Manufacture machinery for paper & board
2956	Manufacture other special purpose machine
2960	Manufacture of weapons & ammunition
2971	Manufacture of electric domestic appliances
2972	Manufacture non-electric domestic appliances
	DL Manufacture Electrical & Optical Equipment
	Manufacture of Office Machinery & Computers
3001	Manufacture of office machinery
3002	Manufacture computers & process equipment
	Manufacture of Electrical Machinery etc.
3110	Manufacture electric motors, generators etc.
3120	Manufacture electricity distribution etc.
3130	Manufacture of insulated wire & cable
3140	Manufacture of accumulators, batteries etc.
3150	Manufacture lighting equipment & lamps
3161	Manufacture electric equipment, engines etc.
3162	Manufacture other electrical equipment
	Manufacture of Radio, TV & Equipment
3210	Manufacture of electronic components
3220	Manufacture TV transmitters, telephony etc.
3230	Manufacture TV & radio, sound or video etc.
	Manufacture Medical & Precision Instruments
3310	Manufacture medical, orthopaedic etc. equipment
3320	Manufacture instruments for measuring etc.
3330	Manufacture indust process control equipment
3340	Manufacture optical, photographic etc. equipment
3350	Manufacture of watches and clocks
	DM Manufacture of Transport Equipment
3410	Manufacture of motor vehicles
3420	Manufacture motor vehicle bodies etc.
3430	Manufacture motor vehicle & engine parts
	Manufacture of Other Transport Equipment
3511	Building and repairing of ships
3512	Build & repair pleasure & sport boats
3520	Manufacture of railway locomotives & stock
3530	Manufacture of aircraft & spacecraft
3541	Manufacture of motorcycles
3542	Manufacture of bicycles
3543	Manufacture of invalid carriages
3550	Manufacture other transport equipment
	DN Manufacturing nec
3611	Manufacture of chairs and seats
3612	Manufacture other office & shop furniture
3613	Manufacture of other kitchen furniture
3614	Manufacture of other furniture
3615	Manufacture of mattresses
3621	Striking of coins and medals
3622	Manufacture of jewellery & related
3630	Manufacture of musical instruments
3640	Manufacture of sports goods
3650	Manufacture of games and toys
3661	Manufacture of imitation jewellery
3662	Manufacture of brooms and brushes
3663	Other manufacturing
	Recycling
3710	Recycling of metal waste and scrap
3720	Recycling non-metal waste & scrap
Trade Code	Group E - Electricity, Gas and Water Supply
4011	Production of electricity
4012	Transmission of electricity
4013	Distribution & trade in electricity
4021	Manufacture of gas
4022	Distribution & trade of gaseous fuels through mains
4030	Steam and hot water supply
4100	Collection, purify etc. of water
Trade Code	Group F - Construction
4511	Demolition buildings; earth moving
4512	Test drilling and boring
4521	General construction & civil engineering
4522	Erection of roof covering & frames
4523	Construction roads, airfields etc.
4524	Construction of water projects
4525	Other special trades construction
4531	Installation electrical wiring etc.
4532	Insulation work activities
4533	Plumbing
4534	Other building installation
4541	Plastering
4542	Joinery Installations
4543	Floor and wall covering
4544	Painting and glazing
4545	Other building completion
4550	Rent construction equipment with operator
Trade Code	Group G - Wholesale, Retail; Certain Repair
5010	Sale of motor vehicles
5020	Maintenance & repair of motors
5030	Sale of motor vehicle parts etc.
5040	Sale, repair etc. m'cycles & parts
5050	Retail sale of automotive fuel
	Wholesale, Commission, Not Motors
5111	Agents agricultural & textile raw materials
5112	Agents in sale of fuels, ores, etc.
5113	Agents in building materials
5114	Agents in industrial equipment, etc.
	Wholesale, Retail; Certain Repair (cont.)
5115	Agents in household goods, etc.
5116	Agents in textiles, footwear etc.
5117	Agents in food, drink & tobacco
5118	Agents in particular products
5119	Agents in sale of variety of goods
5121	Wholesale of grain, animal feeds
5122	Wholesale of flowers and plants
5123	Wholesale of live animals
5124	Wholesale hides, skins and leather
5125	Wholesale of unmanufactured tobacco
5131	Wholesale of fruit and vegetables
5132	Wholesale of meat and meat products
5133	Wholesale of dairy products
5134	Wholesale of alcohol and other drinks
5135	Wholesale of tobacco products
5136	Wholesale sugar, chocolate etc.
5137	Wholesale coffee, tea, cocoa etc.
5138	Wholesale other food inc fish, etc.
5139	Non-specialised wholesale food, etc.
5141	Wholesale of textiles
5142	Wholesale of clothing and footwear
5143	Wholesale electric household goods
5144	Wholesale of china, wallpaper etc.
5145	Wholesale of perfume and cosmetics
5146	Wholesale of pharmaceutical goods
5147	Wholesale of other household goods
5151	Wholesale fuels & related products
5152	Wholesale of metals and metal ores
5153	Wholesale wood, construction etc.
5154	Wholesale hardware, plumbing etc.
5155	Wholesale of chemical products
5156	Wholesale other intermediate goods
5157	Wholesale of waste and scrap
5181	Wholesale of machine tools
5182	Wholesale of mining, construction & civil engineering machinery
5183	Wholesale of machinery for the textile industry, & of sewing & knitting machines
5184	Wholesale of computers, computer peripheral equipment & software
5185	Wholesale of other office machinery & equipment
5186	Wholesale of other electronic parts & equipment
5187	Wholesale of other machinery for use in industry, trade & navigation
5188	Wholesale of agricultural machinery & accessories & implements, including tractors
5190	Other wholesale
	Retail Trade, Not Motors; Repairs
5211	Retail in non-specialised stores holding an alcohol licence, with food, beverages or tobacco predominating, not elsewhere classified
5212	Other retail non-specialised stores
5221	Retail of fruit and vegetables
5222	Retail of meat and meat products
5223	Retail of fish, crustaceans etc.
5224	Retail bread, cakes, confectionery
5225	Retail alcoholic & other beverages
5226	Retail sale of tobacco products
5227	Other retail food etc. specialised
5231	Dispensing chemists
5232	Retail medical & orthopaedic goods
5233	Retail cosmetic & toilet articles
5241	Retail sale of textiles
5242	Retail sale of clothing
5243	Retail of footwear & leather goods
5244	Retail furniture household etc.
5245	Retail electric h'hold, etc. goods
5246	Retail hardware, paints & glass
5247	Retail books, newspapers etc.
5248	Other retail specialised stores
5250	Retail other secondhand goods
5261	Retail sale via mail order houses
5262	Retail sale via stalls and markets
5263	Other non-store retail sale
5271	Repair boots, shoes, leather goods
5272	Repair electrical household goods
5273	Repair of clocks & jewellery
5274	Repair not elsewhere classified
Trade Code	Group H - Hotels and Restaurants
5510	Hotels & Motels with or without restaurant
5521	Youth hostels and mountain refuges
5522	Camp sites, including caravan sites
5523	Other provision of lodgings
5530	Restaurants
5540	Bars
5551	Canteens
5552	Catering
Trade Code	Group I - Transport, Storage & Communication
6010	Transport via railways
6021	Other sched passenger land transport
6022	Taxi operation
6023	Other passenger land transport
6024	Freight transport by road
6030	Transport via pipelines
	Water Transport
6110	Sea and coastal water transport
6120	Inland water transport
	Air Transport
6210	Scheduled air transport
6220	Non-scheduled air transport
6230	Space transport
	Support Transport; Travel Agencies
6311	Cargo handling
6312	Storage & warehousing
6321	Other supporting land transport
6322	Other supporting water transport
6323	Other supporting air transport
6330	Travel agencies etc; tourist
6340	Other transport agencies
	Post and Telecommunications
6411	National post activities
6412	Courier other than national post
6420	Telecommunications
Trade Code	Group J - Financial Intermediation
6511	Central banking
6512	Other monetary intermediation
6521	Financial leasing
6522	Other credit granting
6523	Other financial intermediation
	Insurance, Pension not comp soc sec
6601	Life insurance/reinsurance
6602	Pension funding
6603	Non-life insurance/reinsurance
	Activities Aux to Financial Interm
6711	Administration of financial markets
6712	Security broking & fund management
6713	Auxiliary financial intermed
6720	Auxiliary insurance & pension fund
Trade Code	Group K - Real Estate, Renting & Business
7011	Development & sell real estate
7012	Buying & sell own real estate
7020	Letting of own property
7031	Real estate agencies
7032	Manage real estate, fee or contract
	Renting Equipment Without Operator
7110	Renting of automobiles
7121	Rent other land transport equipment
7122	Rent water transport equipment
7123	Renting of air transport equipment
7131	Rent agricultural machinery & equipment
7132	Rent civil engineering machinery
7133	Rent office machinery inc. computers
7134	Rent other machinery & equipment
7140	Rent personal & household goods
	Computer and Related Activities
7210	Hardware consultancy
7221	Software publishing
7222	Other software consultancy and supply
7230	Data processing
7240	Data base activities
7250	Maintenance office & computing machinery
7260	Other computer related activities
	Research and Development
7310	R & D on nat sciences & engineering
7320	R & D on soc sciences & humanities
	Other Business Activities
7411	Legal activities
7412	Accounting, auditing; tax consult
7413	Market research, opinion polling
7414	Business & management consultancy
7415	Holding Companies including Head Offices
7420	Architectural, technical consult
7430	Technical testing and analysis
7440	Advertising
7450	Labour recruitment
7460	Investigation & security
7470	Other cleaning services
7481	Portrait photographic activities, other specialist photography, film processing
7482	Packaging activities
7485	Secretarial & translation activities
7486	Call centre activities
7487	Other business activities
7499	Non-trading company
Trade Code	Group L - Public Administration & Defence
7511	General (overall) public service
7512	Regulation health, education, etc.
7513	Regulation more efficient business
7514	Support services for government
7521	Foreign affairs
7522	Defence activities
7523	Justice and judicial activities
7524	Public security, law & order
7525	Fire service activities
7530	Compulsory social security
Trade Code	Group M - Education
8010	Primary education
8021	General secondary education
8022	Technical & vocational secondary
8030	Higher education
8041	Driving school activities
8042	Adult and other education
Trade Code	Group N - Health and Social Work
8511	Hospital activities
8512	Medical practice activities
8513	Dental practice activities
8514	Other human health activities
8520	Veterinary activities
8531	Social work with accommodation
8532	Social work without accommodation
Trade Code	Group O - Other Social & Personal Services
9001	Collection & treatment of sewage
9002	Collection & treatment of other waste
9003	Sanitation, remediation & similar activities
	Membership Organisations
9111	Business & employers organisations
9112	Professional organisations
9120	Trade unions
9131	Religious organisations
9132	Political organisations
9133	Other membership organisations
	Recreational, Cultural & Sporting
9211	Motion picture and video production
9212	Motion picture & video distribution
9213	Motion picture projection
9220	Radio and television activities
9231	Artistic & literary creation
9232	Operation of arts facilities
9233	Fair and amusement park activities
9234	Other entertainment activities
9240	News agency activities
9251	Library and archives activities
9252	Museum & preservation of history
9253	Botanical, zoos & nature reserves
9261	Operate sports arenas & stadiums
9262	Other sporting activities
9271	Gambling and betting activities
9272	Other recreational activities nec
	Other Service Activities
9301	Wash & dry clean textile & fur
9302	Hairdressing & other beauty treatment
9303	Funeral and related activities
9304	Physical well-being activities
9305	Other service activities
Trade Code	Group P - Private Households with Employees
9500	Private households with employees
	Miscellaneous
9600	Undifferentiated goods producing activities of private households for own use
9700	Undifferentiated services producing activities of private households for own use
9800	Residents property management
Trade Code	Group Q - Extra-Territorial Organisations
9900	Extra-territorial organisations

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