I want to fit LED reversing light bulbs in my 16 plate Octavia SE L Estate 2.0TDi DSG.

I don't want bulbs with a resistor

What bulbs do I buy and what coding do I need to do?

Same question for Rear Fog Lights both of which are enabled.

I have Osram ones, similar shape to the standard bulb and they look spot on. These seem to be the updated version though, this time a funny shape to distribute light better: http://www.powerbulbs.com/product/ledriving-p21w-led-retrofit-6000k-cool-white-twin

 

Osram stuff is generally very good, I would recommend them.

http://www.briskoda.net/forums/topic/385108-led-bulbs-for-reverse-lights-fog-lights/

 

I have these

 

http://www.aliexpress.com/item/HotSale-2pcs-lot-super-brightness-High-Power-1156-led-30W-CREE-XBD-p21w-led-ba15s-Reverse/2036956876.html

 

as per the thread I linked above, if you read that thread, you should find all the answers to your questions 

https://www.youtube.com/watch?v=WtOVVtX-AKk

I have Osram ones, similar shape to the standard bulb and they look spot on. These seem to be the updated version though, this time a funny shape to distribute light better: http://www.powerbulbs.com/product/ledriving-p21w-led-retrofit-6000k-cool-white-twin

 

Osram stuff is generally very good, I would recommend them.

Any idea why these are not road legal in the UK?

http://www.briskoda.net/forums/topic/385108-led-bulbs-for-reverse-lights-fog-lights/

I have these

http://www.aliexpress.com/item/HotSale-2pcs-lot-super-brightness-High-Power-1156-led-30W-CREE-XBD-p21w-led-ba15s-Reverse/2036956876.html

as per the thread I linked above, if you read that thread, you should find all the answers to your questions

I have just placed an order for these.....just got to wait for delivery

Any idea why these are not road legal in the UK?

Just because that specific lighting device hasn't been tested and approved for replacement of an original bulb and use on the public road. None of the aftermarket LED's that replace halogen bulbs are road legal.