Abstract
This report is part of the work of the Higher Education Data and Information Improvement Programme (HEDIIP) New Subject Coding Scheme Project (NSCS Project). It comprises deliverable PD05, as defined in the work specification. Although it is set apart from the proposed new classification scheme (HECoS, the Higher Education Classification of Subject) and proposals for its governance and adoption plan, it is closely related to those aspects; it builds upon the classification scheme to be published alongside this report and the consultation responses to the draft adoption plan and governance model, and will inform the forthcoming deliverables concerned with adoption and governance.