  The {\it Herschel} Astrophysical Terahertz Large Area Survey (H-ATLAS) is a
survey of 660 deg$^2$ with the PACS and SPIRE cameras in five photometric
bands: 100, 160, 250, 350 and 500\mic. This is the second of three papers
describing the data release for the large fields at the south and north
Galactic poles (NGP and SGP). In this paper we describe the catalogues of
far-infrared and submillimetre sources for the NGP and SGP, which cover 177
deg$^2$ and 303 deg$^2$, respectively. The catalogues contain 153,367 sources
for the NGP field and 193,527 sources for the SGP field detected at more than
4$\sigma$ significance in any of the 250, 350 or 500\mic\ bands. The source
detection is based on the 250\mic\ map, and we present photometry in all five
bands for each source, including aperture photometry for sources known to be
extended. The rms positional accuracy for the faintest sources is about 2.4 arc
seconds in both right ascension and declination. We present a statistical
analysis of the catalogues and discuss the practical issues -- completeness,
reliability, flux boosting, accuracy of positions, accuracy of flux
measurements -- necessary to use the catalogues for astronomical projects.
