The fixtures and fittings form (TA10): a guide for sellers

The TA10 is the Law Society's fittings and contents form, often called the fixtures and fittings form. As a seller in England or Wales, you go through a list of items room by room and tick whether each one is included in the sale, excluded, or not at the property, and you can offer excluded items to the buyer for a price. The form can become part of the contract, so what you put on it is what you're promising to leave.

It matters because the law already decides some of this for you. Anything fixed to the house passes to the buyer unless the contract says otherwise, and free-standing items stay yours unless you agree to leave them. The TA10 is where you record the exceptions, so nobody is surprised on moving day.

What is the TA10 form?

Your solicitor sends you the TA10 with the TA6 property information form once you've instructed them. You fill it in, every seller signs it, and it goes to the buyer's solicitor with the draft contract. GOV.UK's guide to selling suggests agreeing the fixtures and fittings while you negotiate the sale and recording them on the TA10.

At the time of writing (October 2026), the Law Society lists the 3rd edition, from 2013, as the current TA10. Unlike the TA6, which changed to a 6th edition in March 2026, there's no newer TA10 to look out for. The Law Society asked for views in early 2022 on how the form should deal with smart devices, but hasn't published a new edition since.

Fixtures or fittings: what's the difference?

• Fixtures are attached to the building, like a fitted kitchen, a bath or the central heating. Under the Law of Property Act 1925, a sale of land includes its fixtures unless the contract says otherwise.
• Fittings and contents (lawyers call them chattels) are movable items, like furniture, rugs and free-standing appliances. They're yours to take unless you agree to leave them.

Whether something counts as a fixture depends on how firmly it's attached and why. HMRC's guidance gives these typical examples:

Usually chattels (yours to take unless agreed)	Usually fixtures (stay unless excluded)
Carpets, fitted or not	Fitted kitchen units, cupboards and sinks
Curtains and blinds	Agas and wall-mounted ovens
Free-standing furniture	Fitted bathroom sanitary ware
Kitchen white goods, unless fully integrated	Central heating systems
Gas and electric fires that can be removed without damage	Intruder alarm systems
Light shades

Plenty of items sit in a grey area, such as shelving, mirrors, garden statues and sheds. That's exactly what the TA10 is for: tick the box and remove the doubt.

What the TA10 covers

The 3rd edition has 11 sections. For each item there are boxes for Included, Excluded and None, plus a price column and a comments column.

Section	Examples of what's listed
1. Basic fittings	Boiler or immersion heater, radiators, storage heaters, gas and electric fires, light switches, roof insulation, window and door fittings, doorbell, electric sockets, burglar alarm
2. Kitchen	Hob, extractor hood, oven, cooker, microwave, fridge or fridge-freezer, freezer, dishwasher, tumble dryer, washing machine, each marked fitted or free-standing
3. Bathroom	Bath, shower fittings, shower curtain, cabinet, taps, towel rail, mirror and holders
4. Carpets	Room by room
5. Curtains and curtain rails	Rails, poles and pelmets, and curtains and blinds, room by room
6. Light fittings	Room by room
7. Fitted units	Fitted cupboards, shelves and wardrobes, room by room
8. Outdoor area	Garden furniture and ornaments, trees, plants and shrubs, barbecue, bins, shed, greenhouse, outside lights, water butt, clothes line
9. Television and telephone	Telephone receivers, TV and radio aerials, satellite dish
10. Stock of fuel	Oil, wood, LPG
11. Other items	Anything else, with space to describe it

How to fill it in

• Go room by room in the house, not from memory. Include the loft, garage, sheds and garden.
• Tick one box for every line. A blank leaves room for argument.
• Use the comments column to be specific, for example "the bathroom mirror stays, the hallway mirror goes".
• Offer items for sale if you like. Put a price in the price column for anything excluded that the buyer might want, such as a washing machine or garden furniture. The form says you're responsible for negotiating these sales with the buyer directly or through your agent, and if you ask your solicitor to negotiate, there may be an extra charge. Tell your solicitor about anything agreed.
• Leave out things you don't own. If equipment is rented or belongs to someone else, such as solar panels owned by a provider, tell your solicitor rather than marking it as included.
• Every seller signs. If the home is jointly owned, each owner signs the form.

The rules printed on the form

The TA10 also sets out what's expected when you move out:

• Light fittings. If you take a light fitting, it's assumed you'll replace it with a ceiling rose, flex, bulb holder and bulb, and leave it safe.
• Damage. If you remove any fixtures, fittings or contents, you should be reasonably careful to keep any damage to a minimum.
• Rubbish. Unless agreed otherwise, you're responsible for removing all rubbish, including from the loft, garden, outbuildings, garages and sheds, and for leaving the home reasonably clean and tidy.

GOV.UK's guide says you must leave the property in the state agreed in the contract, and the Council for Licensed Conveyancers reminds sellers to remove everything not on the fixtures and fittings list, because the buyer is normally entitled to an empty home.

Where disputes usually start

• The garden. Buyers often assume plants, shrubs, sheds and greenhouses stay. If you want to take a favourite plant or the greenhouse, mark it as excluded.
• Light fittings and curtain poles. Taking them is fine if you've said so, but leave the replacements the form expects and fill the holes.
• Integrated appliances. Built-in ovens and dishwashers are usually treated as part of the kitchen. If you want to take one, say so and expect the buyer to ask about the gap.
• Smart devices. Video doorbells, smart thermostats, cameras and smart locks are often fixed to the house but run through your account. If they're staying, remove your account and pass on any manuals, apps and codes. If they're going, mark them as excluded and make good where they were fixed.
• Oil or LPG. If you're leaving fuel in the tank, agree whether the buyer is paying for it.
• Last-minute changes. If you change your mind about an item after sending the form, tell your solicitor. Before exchange it can be renegotiated; after exchange you're bound by what was agreed.

Taking photos of each room before you move out, especially the light fittings, kitchen and garden, gives you a record if questions come up later.

Selling items to the buyer and Stamp Duty

If the buyer pays extra for items like curtains, carpets or furniture, the buyer's solicitor may record that price separately. HMRC's guidance says chattels aren't chargeable to Stamp Duty Land Tax, but any price put on them must be just and reasonable: their second-hand market value, taking account of age and condition, which HMRC expects will often be well below what you paid. HMRC can challenge an inflated figure. Stamp Duty is the buyer's bill (in Wales, the buyer pays Land Transaction Tax instead), but you should only agree a price you'd be comfortable explaining.

If you're clearing a family home

Executors selling a parent's home often find the TA10 hard, because they don't know what came with the house and what was added. Do your best from what you can see, use the comments column to explain, and agree with the family which contents will be removed before completion.

If clearing the house is the hard part, some buyers will take a home with contents left in it. We buy homes as they are, so there are no repairs to do first. Our offer is below market value and we explain how we worked it out. If the home is in good condition and you have time to clear it, selling through an agent will usually get you a higher price.