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From BBC....
After polls close at 22:00 BST, sealed ballot boxes will be collected and transported to the count venue for each of the 382 local counting areas.
These represent all 380 local government areas in England, Scotland and Wales, plus one each for Northern Ireland and Gibraltar.
Individual areas' results will then be declared throughout the night, along with results from 11 national and regional centres.
Although the results are declared by local authority area, a referendum is different to a general election in that every individual vote across the UK counts equally towards the final result.
According to the Electoral Commission's estimated timings [downloadable file], Sunderland and the London borough of Wandsworth are expected to be among the first counts to be completed, at about 00:30 BST.