Division 55 of the UK SIC 2007 list. It holds 4 codes, listed in full below with the number of active UK companies filed under each.
Division 55 is where places to stay register. Hotels, guest houses and B&Bs all share 55100. The holiday-let wave shows up under 55209, the usual code for serviced holiday cottages, apartments and hostels. Broader short-stay accommodation uses 55900. Caravan and camping businesses take 55300. One line trips people up, and it is about tenure. Short-stay furnished accommodation for visitors belongs here. Letting a home to tenants on an ordinary tenancy belongs in division 68. A landlord and a holiday-let operator can own similar buildings and still register quite differently.
Accommodation businesses buy all year, so a wide crowd sells to them. Channel managers and booking software vendors lead. Linen and laundry services, housekeeping and cleaning contractors, utility and insurance brokers follow. Marketing agencies pitch direct-booking websites. Accountants target holiday-let companies over furnished holiday letting rules and VAT thresholds. A new incorporation often marks a property purchase, or a move from personal to company ownership. Both are moments when owners want advice. An accommodation code plus the poor-website filter is a strong opening for anyone selling booking engines or photography.
If you offer short-stay furnished accommodation to guests, 55209 is right. It covers holiday cottages, serviced apartments and similar. Letting property to tenants on standard residential tenancies is 68209 instead. A company doing both can register both codes. Companies House permits up to four and never vets the selection.
Use 55100, hotels and similar accommodation. It covers hotels of every size, plus guest houses and bed and breakfasts. There is no separate code for small operators. A two-room B&B and a city hotel sit side by side. Choose the code at incorporation, or amend it on a later confirmation statement. There is no approval step.
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