UK SIC 2007 · 27900
Manufacture of other electrical equipment
Manufacture of other electrical equipment is UK SIC code 27900, part of division 27 (Manufacture of electrical equipment) in the SIC 2007 classification. As of the July 2026 Companies House register, 2,914 active UK companies list 27900 among their SIC codes, and 2,365 list it as their first code.
As of the July 2026 Companies House register, 2,914 active UK companies list 27900 among their SIC codes (2,365 as their first code).
Companies House data refreshed daily. Page reviewed July 2026.
Division 27: Manufacture of electrical equipment
Division 27 covers companies making electrical hardware: lighting, wiring devices, batteries, cables, motors, switchgear and household appliances. On the UK register the most used code is 27900, manufacture of other electrical equipment, the residual category for everything from control panel builders and LED lighting specialists to makers of chargers, transformers and niche electronic assemblies. Panel builders are a particularly common resident, since assembling switchgear and control systems for industry fits nowhere else quite so well.
Accountants pursue this division for research and development tax relief work, because product development is routine here and many smaller firms still underclaim. Component distributors, contract electronics manufacturers, compliance houses handling UKCA and CE marking, and technical recruiters round out the usual prospectors. Growth signals identify firms scaling production, which typically triggers purchases across testing, certification and quality systems all at once. A new incorporation may be a hardware start-up or an established engineer productising a design; either way, early conversations about funding and prototyping land well.
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Where SIC 27900 clusters in the UK
About SIC 27900
How many UK companies use SIC code 27900?
2,914 active UK companies include 27900 (Manufacture of other electrical equipment) among their up-to-four registered SIC codes, of which 2,365 list it first. Figures are from the July 2026 Companies House register snapshot, counting active companies only.
Which SIC code fits a control panel or switchgear assembly business?
Most panel builders use 27900, since assembled control panels count as electrical equipment and the more specific codes for motors and components rarely match the assembly work. Some list an electrical installation code from division 43 alongside it if they also commission panels on site. Both approaches are common and acceptable; SIC codes are self-selected and Companies House applies no test of accuracy.
Can changing our SIC code affect R&D tax relief claims?
No. HMRC assesses research and development claims on the actual work performed, not the SIC code on the register, although the code is reported on claim forms and a wildly mismatched one can invite questions. Keeping it accurate is sensible housekeeping. Changing it is straightforward: state the new codes on your next confirmation statement and the register updates with no approval required.
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