legal
Chattels
Chattels are movable items in a property that are not fixed to it, such as carpets, curtains and free-standing furniture. They do not pass with the property unless the contract says so.
In simple terms
Chattels are movable items such as curtains and free-standing furniture. They only come with the house if the contract lists them.
Example
A seller offers the curtains, a sofa and a freestanding cooker to the buyer. The contract lists each item with its own price, agreed in a separate negotiation. Because these are chattels, that evidence is what a stamp duty split would rest on, subject to HMRC's rules.
If you're buying
HMRC's stamp duty manual lists carpets, curtains, free-standing furniture, white goods unless fully integrated, and light shades as typical chattels. If the price covers both land and chattels, it must be split on a just and reasonable basis, and chattels should be valued at their current market value allowing for depreciation and condition. An agreed split is not enough on its own: a deduction needs contemporaneous conveyancing evidence of a separate negotiation, such as an itemised, priced entry in the contract. Showing that chattels were present is not sufficient. Do not inflate the chattels figure to save tax. Ask your solicitor how a split would work and what proof HMRC would expect, and take advice on the stamp duty calculation before relying on it. (Source read 30 October 2026: HMRC Stamp Duty Land Tax Manual SDLTM04010.)
If you're selling
If you are leaving or selling items, list them with a fair, defensible price in the contract and keep the evidence. Remove chattels you do not want to leave before completion, and ask your solicitor to confirm in writing what is staying. Agree the list before exchange so there are no surprises on moving day.