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 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
3 days ago
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 than a quarter of UK adults in long-term relationships (26%) have reported that despite living together, they keep their finances separate from one another.
There has been a rise in both rent and mortgage costs over the last three years, with renters seeing a greater increase in their monthly payments than those with a mortgaged property.
Delayed Start Mortgages
26 days ago
The new Delayed Start Mortgage launched by Skipton Building Society allows first time buyers to postpone the first three mortgage payments. This product has been designed to help soften the blow of moving in costs for first time buyers.
Green Mortgages | Rewards and Benefits
28 days ago
Mortgage lenders are starting to recognise their “Green” responsibilities when it comes to the different products they offer.
A recent study by Boon Brokers where 1,000 people who had used an estate agent over the last year were surveyed, showed that a whopping 52% said they were pressured into using the estate agents’ in-house mortgage broker.
More information
Trusted by
