A TA10 form is one of several forms a seller must complete during the conveyancing process. The TA10 sets out, in detail, what is or is not included in the sale of the property.
Given that many people are unaware of what constitutes a fixture (which is considered part of a property) and a fitting (which is basically a chattel and may not be part of the sale), detailing this information during the sale makes sense. In fact, it’s worth setting out some things even earlier, for example in the estate agent’s details.
It’s not unusual to specifically exclude fitted carpets and curtains, although in many cases this later becomes a negotiating point between the buyer and seller and can be a useful tool in the negotiating process. Other sellers might wish to especially exclude their dream garden shed* which might, otherwise, be deemed part of the sale.
The RICS offers a handy definition of the difference between a fixture and a fitting (or chattel).
A fixture is deemed to form part of the land or building. A chattel retains its independence and can be removed.
A chattel does not pass onto the purchaser when the land or building is sold.
They then set out two basic tests to distinguish a fixture from a chattel:
- Degree of annexation
This depends upon how firmly an object is fastened or fixed to a property. The greater the degree of annexation or physical connection the more likely an object is to be a fixture. - Removability
How easy is it to remove the object? The easier it is to remove the more likely it is to be a chattel.
As you can imagine, this can be a complicated subject and the definition can have a wider impact on things you may not consider, such as the amount of Stamp Duty Land Tax that is payable, capital allowances, etc.
Whilst not a definitive list, the courts, in the past, have set out some decisions worth knowing.
| FIXTURES | CHATTELS (FITTINGS) |
| Central heating | Pictures |
| Bath | Fridge |
| Toilet | Cooker |
| Dry Stonewall |
Garden shed |
An example of the TA10 Fixtures & Contents form can be viewed here.
Related articles:
- What is a TA6 Property Information Form?
- Documents Needed When Selling Your Property
- What are the costs of selling a house?
- What is the Land Registry and What does Registration Cost?
- Do I have to pay Capital Gains Tax when I sell my Home?
Recent posts
The government has announced plans to make buying or selling a home cheaper and quicker with what is being called the “biggest shake-up to the homebuying system in this country’s history.”
More borrowers using equity release
7 days ago
Almost one in five equity release mortgages are now taken out to provide financial support to family.
Buyers purchasing properties sooner
9 days ago
According to industry data, the expected wait for those looking to buy a property has dropped from just over 11 months to less than six months.
It is common for your first mortgage payment to be higher than your subsequent monthly payments for two reasons.
What to do just before you get your keys
14 days ago
Firstly, a big congratulations, you’ve now exchanged contracts! After weeks and months of waiting, you are about to move in. What should you do first?
The chancellor will deliver her second budget this autumn. Due to slow economic growth and high inflation, the government need to manage a £40 billion shortfall in public finances. There have already been reports about changes to taxes including income tax and capital gains tax.
Landlords could face a new tax this autumn
29 Aug 2025
The chancellor has advised that landlords could have another tax to pay this autumn as the Treasury decide whether to extend national insurance contributions to rental income.
According to a report in the Guardian, senior ministers have asked Treasury officials to look into a “proportional” property tax to see how it would work as an alternative to the existing stamp duty land tax on owner-occupied homes.
More information
Trusted by
