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As with the E transaction codes, the second letter of the income code clarifies the type of income, with the last two providing the detail.

The table below lists the first two letters, column 1, followed by the description, column 2.

First two letters Description
LA Other services rendered
LB Catering
LC Health & Hospital authorities
LD Released from deferred capital grants (central use only)
LE Transfer from Cambridge Assessment (central use only)
LF Donations
LG University companies
LH Various miscellaneous
LJ Room Hire
LK Other services rendered as miscellaneous
LL Discount taken
LM Property income
LN Press & publications income
LP Pensions income
LQ Grant income
LR Computer related sales
LX Transfer of income


Latest version 01 May 2024

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