SORT code usually refers to the BANK sort code…
the reference Number for your Bank when paying bills
You have an account No – but that is 'at your bank'
some other bank also has the same No, but different bank..different person / company ….
so you need to know which Bank to send the payment or demand for money to.
Find your bank sort code
But… in other contexts.,
a Sort code is any code used to sort things on…
So you need to explain where you have seen SORT CODE used..
BANK code refer to sort code
A sort code (of which there are dozens to choose from) is code that will sort a list.
If you are asking about the sort code that appears on tax forms then that is the order you are supposed to put the forms when you submit them to the IRS.
The European equivalent to a US ABA routing number.