SIC codes on waste transfer notes: what they are and how to find yours

Last updated 27 July 2026

In short

A SIC code on a waste transfer note is the Standard Industrial Classification code describing the transferor's business activity — the party handing the waste over. It is a mandatory field under Regulation 35 of the Waste (England and Wales) Regulations 2011. Waste carriers collecting non-hazardous waste typically use 38110; businesses that produce waste as a by-product use their own industry code.

Every waste transfer note has a mandatory field for the transferor's SIC code — and it's not optional. Here is what the code is, whose code goes where in the waste chain, the most common codes for waste businesses, and how to find yours if you are unsure.

What is a SIC code on a waste transfer note?

A SIC code is a Standard Industrial Classification code that identifies your business activity. Under Regulation 35 of the Waste (England and Wales) Regulations 2011, every waste transfer note must include the SIC code of the transferor — the party handing the waste over.

The SIC code system is published by the Office for National Statistics (ONS) as UK SIC 2007 and covers all industry sectors with five-digit codes. For waste businesses, the relevant codes sit in Section E (water supply, sewerage, waste management and remediation activities), Division 38. Each code identifies what type of business produced or is moving the waste, giving regulators a quick check on whether the transferor is the kind of business that generates or handles that waste.

The SIC code requirement was introduced by the Waste (England and Wales) Regulations 2011 and applies to all controlled waste transfer notes in England and Wales, whether paper or digital.

Whose SIC code goes on a waste transfer note?

The transferor's SIC code — the party who currently holds the waste and is handing it over. This is not automatically the carrier's code; it depends on who is making the transfer at that stage of the chain.

In a typical waste movement there are at least two transfers, each with its own note:

  • Producer to carrier: the business that produced the waste is the transferor. Their SIC code — reflecting their own industry, such as construction or retail — goes on this note.
  • Carrier to disposal or treatment site: the carrier is now the transferor. Their SIC code (typically 38110 or 38120) goes on this second note.

The SIC code on a waste transfer note must be the transferor's code — the party handing the waste over at that stage — as required by Regulation 35 of the Waste (England and Wales) Regulations 2011.

What SIC code should waste carriers and skip-hire companies use?

Waste carriers collecting non-hazardous waste use 38110 — Collection of non-hazardous waste. Those collecting hazardous waste use 38120 — Collection of hazardous waste.

These are the codes for businesses whose primary activity is collecting and transporting waste. The full set of codes covering waste operations under UK SIC 2007 is:

Waste-sector SIC codes (UK SIC 2007, Divisions 38 and 39)
SIC codeDescriptionWho typically uses it
38110Collection of non-hazardous wasteSkip hire, refuse collection, general waste carriers
38120Collection of hazardous wasteHazardous waste carriers, clinical waste collectors
38210Treatment and disposal of non-hazardous wasteTransfer stations, MRFs, landfill operators (non-hazardous)
38220Treatment and disposal of hazardous wasteHazardous waste treatment facilities, incinerators
38310Dismantling of wrecksVehicle dismantlers, ship breaking
38320Recovery of sorted materialsRecycling facilities, scrap metal merchants
39000Remediation activities and other waste management servicesContaminated land remediation, decontamination

I am not a waste company — which SIC code goes on my transfer note?

Your own business SIC code — not a waste code. A restaurant, construction firm, manufacturer, or retailer uses the code for their primary industry when they are acting as the transferor.

When a business produces waste as a by-product of its main activity, its SIC code reflects that main activity. A building contractor, for example, would use a construction SIC code (such as 41100 for development of building projects, or 43120 for site preparation). The waste codes in Division 38 are for businesses whose primary business is waste management.

This is the most common source of confusion when filling out a waste transfer note for the first time. If you are a waste producer rather than a waste business, look up your own sector's SIC code — not 38110.

How do I find my SIC code?

If you are registered at Companies House, your SIC code is already on your company's public filing. You can also search the Companies House SIC code tool at resources.companieshouse.gov.uk/sic/ or the ONS UK SIC 2007 index at ons.gov.uk.
  • Companies House registered businesses: your SIC code is shown on your company's page at find-and-update.company-information.service.gov.uk. Use the Companies House SIC tool at resources.companieshouse.gov.uk/sic/ to search for the right code.
  • ONS SIC 2007 index: the Office for National Statistics publishes the full classification hierarchy and a searchable index at ons.gov.uk. This is the authoritative source referenced by the Waste Regulations 2011.
  • Sole traders with no Companies House registration: use the ONS index to find the code that best describes your primary business activity. You can also check how similar businesses registered at Companies House have described their activities.

The SIC code on your transfer notes should be consistent with the code registered for your business. Transfer notes must be kept for at least two years and produced to the Environment Agency or a waste collection authority on request.

This guide is general information about waste transfer note requirements and is not legal advice. Always verify your obligations against the primary legislation and, if in doubt, contact the Environment Agency or your environmental regulator.

Frequently asked questions

What SIC code goes on a waste transfer note?
The SIC code of the transferor — the party currently holding the waste and handing it over. Waste carriers collecting non-hazardous waste typically use 38110. Waste producers (non-waste businesses) use their own industry SIC code, not a waste code.
Is it the carrier's or the producer's SIC code on a waste transfer note?
It depends on who is acting as the transferor at that point in the chain. When a waste producer hands waste to a carrier, the producer's SIC code goes on that transfer note. When the carrier hands the waste on to a disposal site, the carrier's SIC code goes on the second note.
What is SIC code 38110?
SIC code 38110 is 'Collection of non-hazardous waste' under the UK Standard Industrial Classification of Economic Activities 2007 (SIC 2007). It is used by most waste carriers, skip-hire companies, and refuse collectors who handle non-hazardous controlled waste.
I am not a waste company — what SIC code do I put on my transfer note?
Your own business SIC code, not a waste code. A restaurant, construction firm, or retailer uses the SIC code that describes their primary business activity. You can find it on the Companies House register or via the ONS SIC 2007 index.
Where can I find my SIC code?
If your business is registered at Companies House, your SIC code is already on record and visible on your company's public filing. You can also search for the correct code using the Companies House SIC tool at resources.companieshouse.gov.uk/sic/ or the ONS UK SIC 2007 index at ons.gov.uk.

Related guides

This guide is general information from ComplyWaste, not legal advice. Always check the primary sources for your situation.