20 / 20 Glossary and questions
How does NACE differ from UK SIC?
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Statistical classification only
Statistical classification only. This guide does not determine any reader's code. Confirm a code with the national statistical institute or the business register that holds the record. This is general information, not advice on any reader's registration.
UK SIC differs from NACE in geography and in detail, but not, at the four digit level, in the categories themselves, for the versions that were revised together. The Office for National Statistics states that the United Kingdom is required by European legislation to revise the UK SIC in parallel with NACE so that both systems remain identical down to and including the four digit class level, and that a further breakdown is provided for certain classes by the addition of a five digit sub class level.
UK SIC 2007 is the version that was revised in parallel with NACE Rev. 2, and it is effective from 1 January 2008 (FIXED). NACE Rev. 2.1 is the current European version, adopted by Commission Delegated Regulation (EU) 2023/137, and the relationship between UK SIC 2007 and NACE Rev. 2.1 is therefore a relationship between versions revised at different times, not a current identity at every level. A reader must name both versions before stating any identity between them.
What is UK SIC 2007?
UK SIC 2007 is the United Kingdom Standard Industrial Classification of Economic Activities, the major revision announced in 2002 (FIXED, as stated by the ONS) and completed as the outcome of Operation 2007, a series of consultations carried out in conjunction with the major revision of the European Union classification system, NACE. UK SIC 2007 has 21 sections and 88 divisions, as the ONS notes in its comparison with UK SIC 2003, which had 17 sections and 62 divisions. Those counts describe UK SIC 2007, and they differ from the NACE Rev. 2.1 counts, which are 22 sections, 87 divisions, 287 groups and 651 classes, as adopted, because the two versions were adopted at different times and the European version has since been revised.
How identical are UK SIC and NACE, and at which level?
UK SIC and NACE are identical down to and including the four digit class level, for the versions revised in parallel, as the ONS states. That identity means that a four digit UK SIC code and the corresponding four digit NACE code describe the same category, with the same title and the same note, for those versions. Below the four digit level, the United Kingdom adds a five digit sub class level for certain classes, which is United Kingdom detail, not a European category. Above the four digit level, the section and division lettering and numbering match for those versions, subject to checking the titles. The identity is therefore a four digit identity, not a complete identity at every level of detail. A five digit UK SIC code should be read as a four digit shared category plus a fifth digit of United Kingdom detail, and a comparison with a NACE code should be made at four digits, with the fifth digit stated as national detail, not as a European difference.
What is the position after NACE Rev. 2.1?
After NACE Rev. 2.1, the European version moved on, with the split of the former Section J into Sections J and K, the shift in lettering for the sections that followed, and the changes at group and class level recorded in the correspondence tables and the explanatory notes. UK SIC 2007, as described in the ONS pages consulted, remains the version those pages describe, and no later UK SIC version was verified in the pages consulted for this guide. A reader who needs the current relationship should open the ONS classifications pages as checked on 28 October 2026, and should record what those pages state, with the date of the check, rather than assuming that the parallel revision requirement continues to produce identity after the European revision. The requirement stated by the ONS was a requirement under European legislation at the time of the parallel revision, and its current status is not asserted here.
| Version pair | Identity, as stated by the ONS | Detail below four digits |
|---|---|---|
| UK SIC 2007 and NACE Rev. 2 | Identical to four digit class level | Five digit sub class, United Kingdom detail |
| UK SIC 2007 and NACE Rev. 2.1 | Not verified here, versions revised at different times | No statement made here, check ONS pages as checked on 28 October 2026 |
| NACE Rev. 2.1 alone | 22 sections, 87 divisions, 287 groups, 651 classes, as adopted | National detail in national versions, below the class |
The table keeps the verified identity apart from the unverified later relationship.
What does the comparison not decide?
The comparison between UK SIC and NACE does not decide the code for any unit, in either system, and it does not decide tax, licensing, funding, collective agreement or social security questions in the United Kingdom or in the European Union. The comparison describes two statistical classifications, revised in parallel at one point in time, and since diverged in version. The entry for a specific company in the United Kingdom is confirmed in the Companies House company record, and the category meaning is confirmed in the ONS documentation and the Eurostat explanatory notes. The entry for a specific business in the European Union is confirmed with the national statistical institute or the business register that holds the record. A code in one system should never be quoted as a code in the other without naming both versions and checking the correspondence for the pair in question.
Where is each system confirmed?
UK SIC is confirmed in the ONS classifications pages, including the Operation 2007 account of the revision process. NACE is confirmed in the Eurostat explanatory notes, the manual, and the Official Journal text. ISIC, with which both systems are consistent, as the ONS states, is confirmed in the United Nations Statistics Division publications. A reader should cite the system, the version, the category, and the document consulted for each figure, and should keep the UK SIC and NACE citations separate, with the versions named.
Name both versions in every UK SIC and NACE comparison, compare at four digits, and confirm a company entry in the company record.