10th December 2025

“What is included when you are purchasing a Property” – The Importance of Understanding the Difference between Fixtures and Fittings.

When purchasing a property, it is generally known that not everything you see during a viewing will be included in the sale. However, it is not always clear which items will remain, and which items the Seller is entitled to remove. The standard rule of thumb is that fixtures will be transferred with the land upon completion automatically and fittings will remain in the possession of the Seller and are not included in a sale. Understanding this difference can help avoid misunderstandings, prevent unexpected costs, and ensure you have a clear picture of exactly what is included in your purchase.

Fixtures:

Fixtures are typically defined as anything that forms part of the land or property, for example, a fitted kitchen unit, or baths, toilets, sinks and showers.

Fittings:

Fittings are often defined as the personal property of the Seller i.e. a dining room table or a sofa or a fridge freezer essentially anything that can easily be removed from the Property. This also incorporates anything that is loosely attached to the property whether by a screw or a nail.

The law has gone further to assist in defining Fixtures and Fittings, and the case of Holland v Hodgson [1872] held that if detaching the object from the land would mean destroying it or causing significant damage, then it would be considered a fixture. However, if we focus on the example of a fridge freezer, what happens if this is an integrated appliance i.e. behind a cupboard and not easily removed? Well using the test above, removing this would likely require some form of demolition and therefore in this example the fridge freezer would be considered as a fixture whereas if the fridge freezer can be easily removed by unplugging it, then it would be considered a fitting.

We understand that the above test in practice will not always be easy to follow therefore the Law Society created the TA10 form to assist buyers and sellers in their respective purchase or sale.

TA10:

In most cases the Seller will complete the Law Society’s Fittings and Contents Form (TA10) or similar. The form itself acts as a ‘tick-box’ exercise where the Seller will state which fittings or fixtures are included or excluded in the sale. Therefore while an integrated fridge freezer may be considered a fixture and thus will automatically transfer with the land, if the Seller lists this as ‘excluded’ then the TA10 form will take precedence over the standard rule of thumb and the fridge freezer will be excluded from the Buyer’s purchase.

As a Seller you should therefore be mindful of any fixtures that you are looking to retain and move to your new property as if this is not marked as ‘excluded’ in the TA10 form then it will be automatically transferred upon completion of your sale. Conversely, a Seller should also keep in mind that they can ask the Buyer if they wish to purchase one or more Fixtures or Fittings or even offer to leave it in the Property for free. We would typically expect to see this where removing the Fixture or Fitting could be difficult, expensive or the Seller no longer requires it for their new property. For example if a Seller is moving into a new build then this may come with incentives or fixed appliances such as a dishwasher.

Stamp Duty Land Tax Considerations: 

HMRC may challenge valuations if Fittings are overstated to reduce SDLT or if items are claimed as Fittings but are actually Fixtures, i.e., fitted wardrobes, built-in ovens/hobs. These are considered part of the property and cannot be deducted. When buying a property, ask the seller for a schedule of chattels with reasonable values. This can be kept on file in case HMRC queries the SDLT return.

Additional Considerations:

Sellers should also keep in mind that the Sale Contract will provide ‘vacant possession’ on completion meaning the Property must be empty of all belongings unless otherwise agreed in the TA10 form or the equivalent. This essentially means that you must remove all Fittings (those items which do not require some form of demolition to remove) that have not been agreed between the parties, and you must remove all Fixtures marked as ‘excluded’ in the TA10. Sellers should also bear in mind that the property should be left ‘reasonable clean and tidy’, therefore if removing a Fixture or Fitting could prove difficult it is advisable to include this as part of the sale, otherwise you could be in breach of contract. A claim in breach of contract may be expensive to defend in comparison to the price of the item you would like to keep.

As a Buyer, there may be Fixtures or Fittings that you would like to remain in the Property on completion. We suggest you raise this with the Seller as early as possible so that you can negotiate a fee for the item in question.

In the event that you complete on a purchase and items have been left behind, raise this with your solicitor as soon as possible. It may be that to avoid a dispute; the Seller will offer to pay for removing and disposing of the item(s) in question or offer to remove the item(s) personally, subject to the Buyers consent.

Please contact our Residential Property team today by emailing info@bussmurton.co.uk or by calling 01892 510 222 for further information.

Louis Caller

Louis Caller
Paralegal