Manufacture of electrical equipment (SIC division 27)
Division 27 of the UK SIC 2007 list. It holds 6 codes, listed in full below with the number of active UK companies filed under each.
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.
How to read a division 27 code
A UK SIC code is five digits and division 27 is the first two of them. Everything filed under 27 shares those digits: all 6 codes below begin 27, then the third digit narrows to a group, the fourth to a class and the fifth to the subclass a company actually picks. Division 27 sits inside section C, manufacturing, which is the broadest tier of the classification. So a code is read left to right, from an industry down to a specific activity.
More on how division 27 codes are built
Companies choose their own codes at incorporation and can change them on any confirmation statement, and Companies House does not check the answer. A company may list up to four. That is worth knowing before you treat any division total as a headcount: the numbers here are what companies said about themselves, on the August 2026 register, and the largest single code in this division is 27900, manufacture of other electrical equipment.
Working division 27 as a list
Division 27 holds 6 codes and 6,464 active companies between them. 27900 is the largest at 45 per cent and the top three take 75 per cent, with the rest spread across the remaining 3 codes. That is balanced enough that the division is a reasonable unit to work, though the leading code alone will usually give you a cleaner list.
More on working division 27
A caveat that matters more in some divisions than others: a company may register up to four SIC codes, and the figures below count every position, not just the first. A business filed under two codes in this division appears under both. Treat the totals as reach rather than a headcount, and if you need a clean list, filter to companies whose FIRST code sits in the division. Every company you pull carries the Companies House record, the director's name, a verified website and a verified email, and the ones we cannot complete are not charged.
Every SIC code in division 27
27110, Manufacture of electric motors, generators and transformers27120, Manufacture of electricity distribution and control apparatus27320, Manufacture of other electronic and electric wires and cables27400, Manufacture of electric lighting equipment27510, Manufacture of electric domestic appliances27900, Manufacture of other electrical equipmentProspecting this division
Division 27 companies, as leads
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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 public record. 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 public record updates. No approval is needed.
Find companies across division 27
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