Following the creation of seven new unitary authorities, HMRC has received enquiries as to which code should be used when notifying transactions in these areas. For the moment, our systems will continue to accept the codes appropriate to the former constituent councils, but the code that should now be used in respect of each Unitary Authority is shown in the table below. Guidance will be amended at the appropriate review.
| New Unitary Authority | Use code | Formed from existing councils |
|---|---|---|
| Cornwall | 0810 | Caradon District Council Carrick District Council Kerrier District Council North Cornwall District Council Penwith District Council Restormel Borough Council |
| Durham | 1320 | Chester-le-Street District Council Derwentside District Council City of Durham Council District of Easington Sedgefield Borough Council Teesdale District Council Wear Valley District Council |
| Northumberland | 2920 | Alnwick District Council Berwick-upon-Tweed Borough Council Blyth Valley Borough Council Castle Morpeth Borough Council Tynedale District Council Wansbeck District Council |
| Shropshire | 3220 | Bridgnorth District Council North Shropshire District Council Oswestry Borough Council Shrewsbury and Atcham Borough Council South Shropshire District Council |
| Wiltshire | 3915 | Kennet District Council North Wiltshire District Council Salisbury District Council West Wiltshire District Council |
| Cheshire East | 0630 | Congleton Borough Council Crewe and Nantwich Borough Council Macclesfield Borough Council |
| Central Bedfordshire | 0215 | Mid Bedfordshire District Council South Bedfordshire District Council |
