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UK SIC 2007 · Division 27

Manufacture of electrical equipment

Division 27 of the UK SIC 2007 list. It holds 1 code, listed in full below with the number of active UK companies filed under each.

Sector context

What sits in division 27

Companies in division 27 make electrical hardware. That means lighting, wiring devices, batteries, cables, motors, switchgear and household appliances. The most used code on the UK register is 27900, manufacture of other electrical equipment. It is the leftover category. It holds control panel builders, LED lighting specialists, and makers of chargers, transformers and niche electronic assemblies. Panel builders are especially common here. Assembling switchgear and control systems for industry does not fit anywhere else nearly as well.

Accountants come here for research and development tax relief work. Product development is normal in this trade, and many smaller firms still underclaim. Component distributors, contract electronics manufacturers and compliance houses handling UKCA and CE marking follow behind. So do technical recruiters. Growth signals show which firms are scaling production. When they scale, they buy testing, certification and quality systems all at once. A new incorporation may be a hardware start-up. It may also be an experienced engineer turning a design into a product. Either way, early talk about funding and prototyping lands well.

Questions

Division 27 questions

Which SIC code fits a control panel or switchgear assembly business?

Most panel builders use 27900. An assembled control panel counts as electrical equipment, and the narrower codes for motors and components rarely match assembly work. Some builders also list an electrical installation code from division 43, because they commission panels on site. Both approaches are common and fine. You select SIC codes yourself and Companies House applies no test of accuracy.

Can changing our SIC code affect R&D tax relief claims?

No. HMRC judges research and development claims on the work you actually did, not the code on the register. The code does appear on claim forms, and a wildly wrong one can invite questions. Keeping it accurate is sensible housekeeping. Changing it is easy. State the new codes on your next confirmation statement and the register updates. No approval is needed.

UK SIC 2007 · Division 27

Find companies across division 27

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