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Annual Returns - GBA2


1. Completing an annual return

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


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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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.

In some cases there may be information on related undertakings annexed to the annual return.

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. There is an annual document-processing fee of £30* (or £15 for users of our Software Filing or WebFiling services which must be sent with the annual return. Make the cheque payable to 'Companies House' and write the company number on the reverse.

Please note: Currently we estimate that 5% of companies on the register are unable to use our WebFiling service. This includes companies that wish to file using Welsh. Companies House is presently working towards enabling these companies to file their returns electronically.

* applies to annual returns with a made-up date of 1 February 2005 or later.

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.

Electronic delivery of directors details and registered office address:
The Registrar's PROOF (PROtected On-line Filing) Scheme

Company directors hold an important position in a company: they have power to make purchases and enter into credit arrangements on behalf of the company. Similarly, the registered office address is important because it is the address to which all official communications will be sent.

Records held at Companies House are sometimes used to check the legitimacy of a company and its directors before credit or loans are made therefore it is important that the records are correct. Companies are vulnerable to fraud if the wrong people get themselves on record as company directors or a bogus registered office address is filed.

In order to combat fraudsters posing as legitimate directors, Companies House offers companies a fully electronic and secure system for notifying changes of directors and changes to the registered office address. If you opt to only notify these electronically, they will be protected by electronic codes and we will not accept notices from your company delivered in any other format.

In order to take advantage of this service you will first need to register through our WebFiling service for a security code and an authentication code to enable your company to file electronically. To find out more about this please visit our web site at www.companieshouse.gov.uk.

You will then need to complete an 'Opt-in' form (PR1) and agree to the terms and conditions so that any change of directors or change of registered office address are only accepted by Companies House it they are delivered by the secure electronic method and never on a paper form. The 'Opt-in' form and terms and conditions are available from our web site or by calling 0870 33 33 636. The completed form must be posted back to Companies House.

This service is voluntary; you may opt-out at any time and we will revert to accepting notices from your company delivered electronically or on paper forms.

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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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

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

If you are sending documents by post, courier or Britdoc (DX) and would like a receipt, Companies House will provide an acknowledgement if you enclose a copy of your covering letter with a pre-paid addressed return envelope. We will barcode your copy letter with the date of receipt and return it to you in the envelope provided.

Please note: an acknowledgement of receipt does not mean that a document has been accepted for registration at Companies House.

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
  hDG Manufacture Chemicals, Prods & Man-Madeh
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 Productsh
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
  hDJ Basic Metals & Fabricated Productsh
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
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
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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