Fixtures and fittings: what stays and what goes when you sell

People use "fixtures and fittings" loosely, so it helps to separate the ideas. HMRC's Stamp Duty Land Tax Manual says an item is a fixture only if it is attached to the property, and that the answer depends on "the degree and purpose of the attachment". Chattels are items that are not attached. Our glossary has short entries on fixtures and fittings and chattels.

HMRC does not publish a complete list, because each case depends on its facts. Its manual does give examples for homes.

• Fitted kitchen units, cupboards and sinks
• Aga-type and wall-mounted ovens
• Fitted bathroom sanitary ware
• Central heating systems
• Intruder alarm systems

HMRC also says plants, shrubs and trees growing in soil are land, while potted plants are not. These lists are HMRC's guide for stamp duty, and a contract can say something different. Treat them as a starting point, not a promise about your sale.

The Law Society publishes the TA10 Fittings and Contents Form for sellers. The edition we read is the third, dated 2013. Its own introduction says the aim is "to make clear to the buyer which items are included in the sale". It adds that the seller must complete it accurately because "the form may become part of the contract between the buyer and seller."

For each row the seller ticks one of three boxes:

• Included means the item is in the sale.
• Excluded means the seller is keeping it.
• None means there is no such item at the property.

Where an item is excluded, the form says the seller may offer it for sale by inserting a price, and the buyer can decide whether to accept. The seller is then responsible for negotiating that sale directly or through their estate agent. If either side asks their solicitor to negotiate, the form warns there may be an additional charge.

Each seller should sign the form, and the form tells the parties to inform their solicitors of any arrangements about items offered for sale.

What the form lists

The form works through the home room by room. Its headings include basic fittings such as boilers, radiators and the doorbell, kitchen appliances (where you also say whether they are fitted or free-standing), bathroom items, carpets, curtains and rails, light fittings, fitted units, the outdoor area, television and telephone items, and stock of fuel. There is also a space for other items. The outdoor section includes garden furniture, trees and shrubs, the shed and the greenhouse.

The form also sets some ground rules. If a seller removes a light fitting, it assumes they will replace it with a ceiling rose, flex, bulb holder and bulb and leave it safe. A seller who removes items should be reasonably careful to minimise damage. Unless stated otherwise, the seller must remove all rubbish, including from the loft, garden, outbuildings, garages and sheds, and leave the property reasonably clean and tidy.

If a price covers both the property and chattels, HMRC says a "just and reasonable apportionment" is required. The amount for chattels is outside the tax only if the buyer can show it is genuine. HMRC says it must reflect the items' open market value at the effective date, allowing for depreciation, age, quality and condition. HMRC also says relief needs evidence from the conveyancing process that the chattels were separately negotiated, for example "expressly identified and priced in the sale contract". Showing that the chattels were present is not enough, and a figure in the contract does not bind HMRC. Do not inflate a chattels price to save tax. Buyers can estimate their tax with the stamp duty calculator and should take advice before relying on a split.