Fittings and Contents Form TA10 (UK)

A Fittings and Contents Form TA10 in the United Kingdom records the physical state, fixtures, and disclosed defects of a property so both sides have an agreed record before completion, and is governed by the Law of Property Act 1925.

The TA10 was introduced by the Law Society as part of the Transaction Forms suite — which also includes the TA6 Property Information Form and the TA7 Leasehold Information Form — to standardise the disclosure of fixture and fitting information in residential property transactions in England and Wales. The form is widely used by conveyancing solicitors acting for sellers and is accepted by all major residential lenders, title insurers including those issuing policies under American Land Title Association (ALTA) equivalents, and HM Land Registry.

The legal distinction between a fixture and a fitting (also called a chattel) determines what passes automatically with a property sale and what must be specifically included or excluded. A fixture is an item so annexed to the land or building that it becomes part of the realty in law — for example, a fitted kitchen, a central heating boiler, a bathroom suite, or a built-in wardrobe. Fixtures pass automatically with the property unless the contract specifically excludes them. A chattel (or fitting) is an item that can be removed without significant damage and was placed in the property for the owner's convenience — for example, a freestanding fridge, curtains, a garden shed, or a lawn mower. Chattels do not pass with the property unless specifically included.

The two legal tests for determining whether an item is a fixture are established in D'Eyncourt v Gregory (1866) LR 3 Eq 382 and refined in subsequent case law: the degree of annexation (how firmly the item is attached to the structure) and the purpose of annexation (whether the item was fixed to improve the property permanently or merely to enjoy the item in situ). These tests are applied by the courts in the event of a post-completion dispute, making the TA10 the practical solution — by requiring the seller to state expressly whether each significant item is included or excluded.

A buyer who discovers after completion that items listed as 'included' in the TA10 have been removed can bring a claim for breach of contract in the County Court under the Civil Procedure Rules 1998. The seller is liable for the replacement cost of any missing included items. A seller who deliberately mis-states what is included may also face a claim under the Misrepresentation Act 1967 or under the Property Misdescriptions Act 1991 (as applied to conveyancing).

A UK Fittings and Contents Form TA10 is needed in every residential property sale in England and Wales where the seller wishes to clearly define which items are included in the sale price and which are excluded, to prevent post-completion disputes between buyer and seller.

When a seller lists their property with an estate agent and receives an offer, the estate agent's sales particulars may reference certain fixtures and fittings — such as a fitted kitchen, garden shed, or integrated appliances — as being included or excluded. The TA10, prepared by the seller's conveyancing solicitor, provides the definitive and legally binding list that supersedes any statements in the sales particulars and forms part of the exchange contract.

When a buyer's solicitor is reviewing the seller's pre-contract documentation pack (comprising the TA6, TA10, title deeds, and lease documentation for leasehold properties), the TA10 is the primary source of information about what will be present at the property on completion day. The buyer's solicitor will raise requisitions with the seller's solicitor if the TA10 is incomplete, ambiguous, or inconsistent with the sales particulars.

When a seller is relocating and intends to take most of the contents of the property with them, the TA10 allows the seller to clearly identify which items of furniture, appliances, and fittings will be removed before completion. Items commonly disputed in the absence of a clear TA10 include curtains and curtain poles, light fittings (especially statement ceiling lights), garden ornaments, pergolas and raised beds, integrated kitchen appliances, and storage units.

When a seller wishes to sell specific items to the buyer separately from the property price — for example, a designer kitchen appliance, bespoke fitted wardrobes, or garden furniture — the TA10 provides a mechanism to list these items and the separately agreed purchase price. The allocation of value between the property and separately sold chattels has Stamp Duty Land Tax (SDLT) implications: SDLT under section 55 of the Finance Act 2003 is charged on the chargeable consideration for the property, not on separately agreed chattel prices. HMRC expects any chattel allocation to reflect genuine market value.

When new build properties are sold with optional extras or a specification list prepared by the developer, the developer's TA10 or equivalent form should clearly confirm which specification items — white goods, flooring, curtain tracks, light fittings — are included in the sale price and which are optional extras charged separately.

A UK Fittings and Contents Form TA10 must address the following categories of items and provide clear answers for each to satisfy Law Society guidance and the conveyancing best practice standards followed by residential solicitors in England and Wales.

The basic fittings section covers items that are almost always treated as fixtures but where sellers sometimes mistakenly attempt to remove them: TV aerials and satellite dishes, doorbell systems, burglar alarm systems (noting any monthly monitoring contracts), smoke and carbon monoxide alarms, and electrical sockets, switches, and consumer units. The seller should confirm whether each item is included, excluded (and will be removed), or not applicable.

The kitchen section is the most frequently disputed category in residential conveyancing. The TA10 requires the seller to state whether each major kitchen item will remain or be removed: fitted cupboards and worktops, oven and hob (built-in or freestanding), extractor fan, dishwasher, fridge or fridge-freezer, washing machine, tumble dryer, and microwave. Integrated appliances permanently built into kitchen units are almost always fixtures; freestanding appliances are chattels and the seller can take them unless specifically agreed otherwise.

The bathrooms section covers bathroom suites (bath, shower enclosure, shower unit, toilet, basin, taps), heated towel rails, and bathroom cabinets. A bathroom suite permanently plumbed into the building is a fixture and passes with the property; a freestanding claw-foot bath is a chattel and should be specifically addressed in the TA10 if the seller wishes to retain it.

The carpets and floor coverings section requires the seller to specify which carpets, rugs, and other floor coverings are included. Fitted carpets are generally treated as fixtures if they are secured to the floor; rugs are chattels. Expensive wood or stone flooring is almost always a fixture and passes with the property.

The curtains, blinds, and poles section is a common source of post-completion disputes. Curtains themselves are chattels (freestanding, easily removed); curtain poles, tracks, and rails are often fixtures if fixed to the walls. The TA10 requires the seller to state clearly for each room whether curtains, blinds, and poles are included or excluded.

The light fittings section requires disclosure of which ceiling roses, pendant lights, spotlights, wall lights, and lampshades are included. Light fittings wired permanently into the electrical system are fixtures; lampshades and plug-in lights are chattels. Sellers who wish to retain statement or designer light fittings must list them as excluded in the TA10 and must replace them with basic fittings before completion.

The outdoor areas section covers garden ornaments (often chattels unless cemented in), garden sheds and greenhouses (depends on foundation — a shed on a concrete base is likely a fixture), outdoor lighting, garden furniture, and water features. Sellers should list any garden items they intend to remove.

The separately priced items schedule allows the seller to list items not included in the sale price but available for separate purchase by the buyer, with agreed prices. Both parties should sign to confirm the agreed prices, and payment for these items should be made separately from the completion funds to confirm the SDLT calculation is correct.

Under the Landlord and Tenant Act 1985 and Housing Act 1988, disputes may be referred to the First-tier Tribunal (Property Chamber). Section 11 of the Landlord and Tenant Act 1985 sets repair obligations. The Land Registry maintains title records under the Land Registration Act 2002. Section 2 of the Law of Property (Miscellaneous Provisions) Act 1989 governs contracts for the sale of land. The Tenant Fees Act 2019 restricts permitted payments. The forms-legal.com Fittings and Contents Form TA10 (UK) template covers the mandatory elements under Law of Property Act 1925.