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:

  1. 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.
  2. 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.

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