The codes are made up from a combination of letters, some of which can indicate more than one word; their meaning can only be determined according to their position, or the presence of other letters, in the code. The letters used are:
| Code | Meaning |
| B | Brake van (prefix) |
| Buffet (suffix) |
| Battery (prefix for multiple unit vehicles) |
| C | Composite (i.e. more than one class of accommodation) |
| D | Driving vehicle (prefix) |
| Disabled accommodation (suffix) |
| E | Either class of accommodation |
| End vehicle (suffix) |
| F | First Class |
| G | Gangwayed (e.g. BG - Brake Gangwayed) |
| Griddle (when following R) |
| H | Handbrake |
| HM | Half-motor (prefix on multiple units) Used for vehicles with one traction motor where the Motor type vehicle in a class usually contained two |
| K | corridor |
| Kitchen (when following R) |
| L | Lavatory (usually shown only in non-gangwayed or diesel multiple unit codes) |
| Lounge (prefix) (but see SL) |
| M | Motor (powered) vehicle |
| Miniature or Modular (when following R) |
| O | Open (i.e. no compartments, or no kitchen in Restaurant cars); O not included in diesel multiple unit codes as all are Open |
| o | Semi-open (i.e. mix of compartments and open) |
| P | Pantograph (prefix for electric multiple units) |
| Pantry (suffix) |
| Pullman (prefix) |
| Parlour (suffix for Pullman cars) |
| R | Restaurant |
| S | Second (later Standard) Class |
| SL | Sleeper |
| T | Third Class |
| Trailer (prefix for multiple unit vehicles) |
| Trolley buffet (suffix) |
| Tourist (prefix for hauled carriages; indicates 2+2 seating) |
| U | Unclassified accommodation |
| Y | Four-wheeled vehicle* |
| Z | Six-wheeled vehicle* |
| * If no such suffix is shown, the vehicle is an eight or twelve-wheeled vehicle. The latter were not common, and were usually special saloons or restaurant vehicles. |
The following list lists those codes that were actually used on British Railways, cross-referred to the comparable code used by the LMS, with the exception that the letter S ("Second", later "Standard") is used where until 1956 the letter T ("Third") is used. Suffix codes Y or Z are not shown, as these could apply to variants of any or all vehicle types.
| LNER Code | Description | LMS Code |
| B | Brake |
| BC | Brake Composite |
| BCK | Brake Composite Corridor | CBB |
| BCL | Brake Composite Lavatory |
| BCV | BRUTE Carrying Van |
| BDMBS | Battery Driving Motor Brake Standard (Open) |
| BDMSO | Battery Driving Motor Standard Open |
| BDTCL | Battery Driving Trailer Composite (Open) Lavatory |
| BFK | Brake First Corridor | E |
| BFO | Brake First Open |
| BG | Brake Gangwayed | CBR |
| BGP | Brake Gangwayed Pigeon van |
| BGZ | Brake Gangwayed (6-wheels) | CR |
| BPOT | Brake Post Office Stowage Van |
| BS | Brake Standard | H |
| BSK | Brake Standard Corridor | CH |
| BSL | Brake Standard Lavatory | LH |
| BSO | Brake Standard Open | VH |
| BSOT | Brake Standard Open Trolley |
| BUO | Brake Unclassified Open |
| BZ | Brake (6-wheels) | R |
| C | Composite | BC |
| CCT | Covered Carriage Truck |
| CK | Composite Corridor | CBC |
| CL | Composite Lavatory | LC |
| CO | Composite Open | VC |
| DBSO | Driving Brake Standard Open |
| DM | Driving Motor |
| DMB | Driving Motor Brake |
| DMBC | Driving Motor Brake Composite (Open) |
| DMBCL | Driving Motor Brake Composite (Open) Lavatory |
| DMBFL | Driving Motor Brake First (Open) Lavatory |
| DMBS | Driving Motor Brake Standard (Open) |
| DMBSK | Driving Motor Brake Standard Corridor |
| DMBSL | Driving Motor Brake Standard (Open) Lavatory |
| DMBSO | Driving Motor Brake Standard Open |
| DMC | Driving Motor Composite (Open) |
| DMCL | Driving Motor Composite (Open) Lavatory |
| DMLV | Driving Motor Luggage Van |
| DMPMV | Driving Motor Parcels & Miscellaneous Van |
| DMS | Driving Motor Standard (Open) |
| DMSK | Driving Motor Standard Corridor |
| DMSL | Driving Motor Standard (Open) Lavatory |
| DMSO | Driving Motor Standard Open |
| DTBS | Driving Trailer Brake Standard |
| DTBSO | Driving Trailer Brake Standard Open |
| DTCL | Driving Trailer Composite (Open) Lavatory |
| DTCoL | Driving Trailer Composite Semi-Open Lavatory |
| DTCOL | Driving Trailer Composite Open Lavatory |
| DTS | Driving Trailer Standard (Open) |
| DTSo | Driving Trailer Standard Semi-Open |
| DTSO | Driving Trailer Standard Open |
| DTSOL | Driving Trailer Standard Open Lavatory |
| DVT | Driving Van Trailer |
| F | First | L |
| FK | First Corridor | CL |
| FL | First Lavatory | LM |
| FO | First Open | QL |
| FOT | First Open Trolley |
| GUV | General Utility Van |
| HB | Horse Box |
| IFV | Insulated Fish Van |
| LFK | Lounge First Corridor |
| M | Motor |
| MBRSM | Motor Brake Restaurant Standard Modular |
| MBS | Motor Brake Standard |
| MBSK | Motor Brake Standard Corridor |
| MBSO | Motor Brake Standard Open |
| MFLRK | Motor First (Open) Lavatory Restaurant Kitchen |
| MLV | Motor Luggage Van |
| MS | Motor Standard (Open) |
| MSL | Motor Standard (Open) Lavatory |
| MSLRB | Motor Standard Lavatory Restaurant Buffet |
| MSO | Motor Standard Open |
| OCT | Open Carriage Truck |
| PCP | Pullman Composite Parlour |
| PCV | Propelling Control Vehicle |
| PFB | Pullman First Brake |
| PFK | Pullman First Kitchen |
| PFP | Pullman First Parlour |
| PMV | Parcels & Miscellaneous Van |
| POS | Post Office Sorting Van | POR |
| POT | Post Office Stowage Van | PPR |
| PSB | Pullman Standard Brake |
| PTSO | Pantograph Trailer Standard Open |
| RB | Restaurant Buffet | BRC |
| RC | Restaurant Composite | Compo RKC |
| RCO | Restaurant Composite Open | VC Dining |
| RF | Restaurant First | First RKC |
| RFB | Restaurant First Buffet |
| RFM | Restaurant First Modular |
| RFO | Restaurant First Open | QL Dining |
| RG | Restaurant Griddle |
| RK | Restaurant Kitchen | KC |
| RKB | Restaurant Kitchen Buffet | BRC |
| RLO | Restaurant Lounge Open |
| RMB | Restaurant Miniature Buffet |
| RS | Restaurant Standard | Third RKC |
| RSO | Restaurant Standard Open | QF Dining |
| RU | Restaurant Unclassified | Common RKC |
| RUB | Restaurant Unclassified Buffet |
| RUK | Restaurant Unclassified Kitchen |
| RUO | Restaurant Unclassified Open |
| S | Standard | F |
| SCV | Special Cattle Van |
| SK | Standard Corridor | CF |
| SLC | Sleeper Composite | CSC |
| SLE | Sleeper Either Class |
| SLEP | Sleeper Either Class with Pantry |
| SLF | Sleeper First | SC |
| SLSTP | Sleeper Standard Twin-Berth with Pantry | SCT |
| SLO | Standard Lavatory Open (within carriage) |
| SO | Standard Open | QF |
| TBCK | Trailer Brake Composite Corridor |
| TBF | Trailer Brake First (Open) |
| TBFK | Trailer Brake First Corridor |
| TBSK | Trailer Brake Standard Corridor |
| TBSL | Trailer Brake Standard (Open) Lavatory |
| TC | Trailer Composite (Open) |
| TCK | Trailer Composite Corridor |
| TCL | Trailer Composite (Open) Lavatory |
| TCoL | Trailer Composite Semi-Open Lavatory |
| TCOL | Trailer Composite Open Lavatory |
| TF | Trailer First (Open) |
| TFK | Trailer First Corridor |
| TFKRB | Trailer First Corridor Restaurant Buffet |
| TFL | Trailer First (Open) Lavatory |
| TFLRB | Trailer First (Open) Lavatory Restaurant Buffet |
| TFLRK | Trailer First (Open) Lavatory Restaurant Kitchen |
| TFOLH | Trailer First Open Lavatory Handbrake |
| TGS | Trailer Guard Standard (Open) |
| TRB | Trailer Restaurant Buffet |
| TRFB | Trailer Restaurant First Buffet |
| TRFM | Trailer Restaurant First Modular |
| TRSB | Trailer Restaurant Standard Buffet |
| TRUB | Trailer Restaurant Unclassified Buffet |
| TRUK | Trailer Restaurant Unclassified Kitchen |
| TS | Trailer Standard (Open) |
| TSK | Trailer Standard Corridor |
| TSL | Trailer Standard (Open) Lavatory |
| TSLRB | Trailer Standard (Open) Lavatory Restaurant Buffet |
| TSo | Trailer Standard Semi-Open |
| TSO | Tourist Standard Open or Trailer Standard Open |
| TSOL | Trailer Standard Open Lavatory |
| TSORB | Trailer Standard Open Restaurant Buffet |
| TSOT | Tourist Standard Open Trolley |
| TU | Trailer Unclassified (Open) |
| VFV | Ventilated Fruit Van |