Buying, selling and subdividing real estate. Covers property trading — companies that buy properties and sell them for profit, including those that subdivide land before selling.
Get every UK company under SIC 68100
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What This Code Means
This code is for businesses that trade properties — buying and selling for profit. The key word is trading. If you buy properties to hold as investments and earn rental income, use 68209 instead. If you develop land or buildings before selling, use 41100 (development of building projects). Many property businesses use multiple codes because they both develop and trade. HMRC pays close attention to the distinction because property trading profits are subject to Corporation Tax, while investment gains may qualify for different tax treatment.
Businesses That Use This Code
- Property flipping companies
- Land banks that subdivide and sell plots
- Companies buying properties at auction for resale
- Property trading businesses
Related SIC Codes
How to Register This SIC Code
You provide your SIC code when registering your company at Companies House. You can also update it on your confirmation statement if your business activity changes. You can have up to four SIC codes — the first should be your primary (highest revenue) activity.
Why Your SIC Code Matters
- HMRC uses it to benchmark your income against sector norms
- Insurers use it to assess risk and set premiums
- Government grants and support schemes are allocated by SIC code
- Credit agencies categorise your business by SIC code
Read our full SIC codes explained guide for more detail. Use CalcPad for business tax calculations.