UK SIC 2007 · 68100
UK property holding companies, typically buy-to-let SPVs, property investment ltds, and small property portfolios. Distinct from 68209 (letting on a fee basis) and 41100 (development of building projects).
Real estate activities is among the busiest corners of the register, and most of it is not estate agency. The dominant code, 68209, covers letting and operating of own or leased property, followed by 68100 for buying and selling own real estate: together they capture the vast population of buy-to-let vehicles and property SPVs, often incorporated to hold a single building. Fee-based managing agents sit under 68320, high street and online agencies under 68310, and housing association landlords under 68201.
Because so many entries are single-property SPVs, segmentation matters more here than in almost any other division. Mortgage brokers, bridging lenders, insurance intermediaries, accountants and block management software firms all prospect the landlord codes, watching for new incorporations that often signal a purchase in progress. Agencies under 68310 buy portals, proptech, photography and compliance services instead. Filing deadlines suggest an accountant switch is possible, while growth in a company under 68320 usually means new management instructions won.
Guide: Lead generation for UK estate and letting agents →ACTIVE COMPANIES BY REGISTERED-OFFICE POST TOWN · COMPANIES HOUSE REGISTER, JULY 2026
Tax reasons, incorporating BTL property in a ltd company allows mortgage interest relief denied to individual landlords. Filed under 68100 when the company holds property as inventory; 68209 when it lets on long-term contracts.
Developers file 41100 (development of building projects). BTL landlords file 68100 (buying / selling) or 68209 (letting). Many companies file all three; the registered accounting category is a strong proxy (developers tend to be larger).
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