Fixtures and Fittings: What Counts When Selling a House?

One of the most common causes of friction in a house sale is a disagreement over what the buyer expects to find when they move in. The kitchen might be missing its oven. The living room light fittings might have been swapped for bare bulbs. The roses in the front garden might have been dug up and taken to the seller's new home.

These disputes are almost always avoidable. They come down to a simple legal distinction between fixtures and fittings, and a single form — the TA10 — that records what stays and what goes. This guide explains the law, walks you through the grey areas, and shows you how to handle the process properly so your sale completes without a hitch.

The legal definition: fixtures vs fittings

The distinction between fixtures and fittings is a cornerstone of English property law. It determines what is legally part of the property (and therefore transfers to the buyer with the land) and what remains the seller's personal property (and can be removed).

The leading authority is the 1872 Court of Appeal case Holland v Hodgson, which established a two-part test that courts still apply today. The case concerned spinning looms in a mill that were bolted to the floor, and the court had to decide whether they were part of the building or removable chattels.

1. The degree of annexation test

The first question is: how firmly is the item attached to the property? An item that merely rests on the ground or floor under its own weight is presumed to be a fitting (a chattel). An item that is attached to the building — screwed, bolted, nailed, cemented, plumbed, or wired in — is presumed to be a fixture (part of the land).

For example, a freestanding bookcase resting on the floor is a fitting. A set of kitchen wall units screwed into the brickwork is a fixture. A washing machine that is simply plugged in and pushed into a gap is a fitting. An integrated dishwasher that is plumbed in and enclosed by kitchen unit doors is a fixture.

2. The purpose of annexation test

The second question is: why was the item attached? Was it fixed in place to permanently improve the property, or merely to allow the item to be enjoyed in its current position? This test can override the first. A heavy marble statue sitting on a plinth in a garden may rest entirely under its own weight, but if it was placed there as a permanent architectural feature, a court could treat it as a fixture. Conversely, a display case bolted to the wall for security might be treated as a fitting if it was clearly attached only to protect the contents rather than to improve the room.

The purpose test was further developed in Leigh v Taylor (1902), where the House of Lords held that valuable tapestries nailed to the walls of a stately home were fittings, not fixtures, because they were attached for their enjoyment rather than to permanently improve the building. This shows that the reason for attachment can be more important than the method.

How the two tests work together

In practice, courts consider both tests together and weigh the evidence. The degree of annexation creates a presumption: if an item is attached, it is presumed to be a fixture; if it rests by its own weight, it is presumed to be a fitting. The purpose of annexation can then rebut that presumption if the evidence shows the item was attached for a different reason than the presumption suggests.

For most residential property sales, the distinction is straightforward. Fitted kitchens, bathroom suites, central heating systems, and built-in wardrobes are fixtures. Freestanding furniture, rugs, curtains, and portable appliances are fittings. The problems arise in the grey areas, which we cover below.

Comprehensive list: what counts as a fixture and what counts as a fitting

The following table covers the items that appear most frequently on the TA10 form and in sale disputes. Use it as a reference when deciding what to include or exclude.

Grey areas and how to handle them

Some items do not fall neatly into either category. These grey areas are where disputes are most likely to arise. The table below covers the most common ambiguous items and the approach you should take.

The golden rule for grey areas is to declare your intention on the TA10. If the buyer knows before exchange that you plan to take a specific item, there can be no legitimate complaint about its absence on completion day. For broader guidance on what you are required to disclose, see our guide on what to disclose when selling a house.

What the law says about removing fixtures

Under the Standard Conditions of Sale (5th edition), which are incorporated into most residential sale contracts in England and Wales, the property is sold with all fixtures included unless the contract says otherwise. The TA10 is the document that records any exceptions.

Once contracts are exchanged, the terms are legally binding. If you remove a fixture that was not excluded on the TA10, or if you remove an item that was specifically marked as "included," you are in breach of contract. The consequences can be serious:

• Damages claim — The buyer can claim the cost of replacing the missing item. For a fitted kitchen, this could easily be several thousand pounds.
• Retention of sale proceeds — The buyer's solicitor can ask your solicitor to hold back a portion of the sale proceeds until the dispute is resolved.
• Delayed completion — In serious cases, the buyer may refuse to complete on the agreed date, disrupting the entire chain. For more on how chains and completion work, see our guide on how long conveyancing takes.
• Legal proceedings — If the parties cannot agree on compensation, the buyer can pursue a formal court claim for breach of contract.

Even before exchange, removing or swapping items that the buyer saw during viewings can undermine trust and cause the sale to collapse. If a buyer notices that the designer kitchen tap has been swapped for a budget replacement, they may question your honesty across the board and pull out entirely.

How the TA10 form captures fixtures and fittings

The TA10 Fittings and Contents Form is published by the Law Society under the conveyancing protocol and used in virtually every residential sale in England and Wales. It requires the seller to go through items room by room and mark each one as:

• Included — The item will remain at the property and is part of the sale price.
• Excluded — You intend to take the item with you.
• None at property — The item does not exist at the property.

The current version (TA10, 4th edition, 2019) covers items across kitchens, bathrooms, bedrooms, living areas, gardens, and general categories such as central heating and alarm systems. It is sent to the buyer's solicitor as part of the draft contract pack alongside the TA6 Property Information Form. After exchange, any deviation from what was recorded on the TA10 gives the buyer grounds for a breach of contract claim.

The form also has an additional comments section where you can add notes about specific items. This is the right place to clarify grey areas, note items available for separate purchase, or explain any unusual arrangements.

"Included in the sale" vs "it is a fixture"

There is an important distinction between these two concepts that many sellers confuse. A fixture is included in the sale by operation of law — it does not need to be listed as "included" on the TA10 to pass to the buyer, because it is part of the property. The TA10 exists primarily to record exceptions (fixtures you want to exclude) and to confirm the position on fittings (which do not pass automatically).

However, in practice, the TA10 asks you to mark every item regardless of whether it is technically a fixture or fitting. This avoids arguments about classification. If you mark a fitted kitchen as "included," both sides know where they stand. If you mark freestanding curtains as "included," the buyer knows they are getting them even though they would not otherwise be entitled to them.

The practical advice is simple: complete the TA10 for every item, whether fixture or fitting, and do not rely on legal presumptions alone. The form exists to remove ambiguity, and that only works if you fill it in fully.

Negotiating items separately

It is common for buyers and sellers to negotiate the purchase of certain items outside the main sale price. This typically happens with items such as:

• Expensive curtains or bespoke blinds
• High-end freestanding appliances
• Garden furniture or equipment
• Carpets or rugs the buyer particularly likes

To handle this properly, mark the item as "excluded" on the TA10 and add a note that it is available for separate purchase. If a price is agreed, your solicitor can record it in a side agreement. Be aware of one important point: HM Revenue and Customs treats the sale of fixtures and fittings separately from the property price for stamp duty purposes. However, deliberately inflating the price attributed to fittings in order to reduce the property price (and therefore the buyer's stamp duty bill) is illegal. HMRC can and does challenge valuations that look unreasonable.

Common disputes and how to prevent them

According to guidance from the Property Ombudsman, disagreements over what was included in the sale are one of the most frequent sources of complaints in residential transactions. The following items cause the most trouble:

• Light fittings — The single most disputed item. Sellers swap statement fittings for basic pendants before moving. If a fitting was there when the buyer viewed, they expect it to be there on completion day.
• Curtain poles removed with curtains — Sellers take their curtains (a fitting) but also remove the poles (a fixture), leaving holes in the walls.
• Garden plants dug up — Sellers take established shrubs and plants that were rooted in the ground, which are legally part of the land.
• Integrated vs freestanding appliances — Confusion about whether an appliance is built in (fixture) or simply placed in a gap (fitting).
• Fitted shelving removed — Shelves screwed into alcoves are fixtures. Removing them leaves damage and empty walls.

The consistent theme is that disputes arise from unclear expectations. The solution is always the same: complete the TA10 thoroughly, be honest about what you plan to take, and communicate early. If you handle conveyancing enquiries about fixtures promptly and clearly, you remove the scope for misunderstanding.

Practical tips for sellers

Based on the disputes that most commonly arise, here are practical steps to handle fixtures and fittings properly:

1. Complete the TA10 before you list. If you decide what stays and what goes before viewings, you can tell your estate agent upfront. This sets buyer expectations from day one and prevents surprises. Pine helps you complete the TA10 with guided support so it is ready when your solicitor needs it.
2. Walk through every room with the form. Do not fill the TA10 in from memory. Go room by room, check each item physically, and mark it on the form. It is easy to forget the curtain pole in the spare bedroom or the shed in the back garden.
3. Be honest about items you want to keep. If you are attached to a particular light fitting, plant, or set of shelves, mark it as excluded now rather than hoping no one notices. Buyers are far more understanding about declared exclusions than about items that vanish.
4. Think about what the buyer saw during viewings. Buyers form expectations based on what they see. If the property was viewed with a beautiful chandelier in the hallway, the buyer will expect it to be there when they move in. If you plan to take it, say so early.
5. Distinguish integrated from freestanding appliances. A dishwasher enclosed by kitchen unit doors is a fixture. A freestanding washing machine pushed into a gap is a fitting. Make sure you know which is which and mark the form accordingly.
6. Use the additional comments section. If any item needs clarification, write a note. For example: "Curtains in master bedroom excluded; curtain pole to remain." Specificity prevents misunderstandings.
7. Review the form before exchange. Circumstances change between completing the TA10 and exchanging contracts. You might decide to leave something you originally planned to take, or vice versa. Review the form with your solicitor before exchange so it reflects your final intentions.
8. Do not swap items for inferior replacements. Replacing an expensive tap with a cheap one, or a designer light fitting with a bare bulb, is a common cause of complaints. If you marked an item as included, the buyer expects the same item, not a lesser substitute.

For a full checklist of everything you need to prepare as a seller, see our guide to property information form tips.

How completing the TA10 early speeds up your sale

One of the biggest causes of delay in the conveyancing process is waiting for sellers to complete their paperwork after accepting an offer. The buyer's solicitor cannot begin reviewing the contract pack until the TA10 and TA6 are finished, and most sellers take days or weeks to get round to them.

By completing the TA10 before you list your property, you ensure that when a buyer makes an offer, your solicitor can send the contract pack immediately. This removes a common bottleneck and can shave weeks off the overall timeline. It also signals to the buyer and their solicitor that you are a prepared, serious seller — which builds confidence and reduces the risk of the sale falling through.

Pine is built for exactly this. You complete your TA10 and TA6 with guided, plain-English support before your buyer arrives, creating a solicitor-ready legal pack that can be handed over the moment an offer is accepted. No more scrambling to fill in forms under pressure — just a smooth, well-prepared sale.

Sources

• Holland v Hodgson (1872) LR 7 CP 328 — Court of Appeal judgment establishing the fixture vs fitting test
• Leigh v Taylor [1902] AC 157 — House of Lords judgment on purpose of annexation
• Standard Conditions of Sale, 5th edition — Law Society of England and Wales
• Law Society of England and Wales — Fittings and Contents Form (TA10), 4th edition, 2019
• Law Society Conveyancing Protocol, 5th edition — lawsociety.org.uk
• The Property Ombudsman — guidance on disputes relating to fittings and contents: tpos.co.uk
• HM Revenue and Customs — Stamp Duty Land Tax: fixtures and chattels guidance: gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm04020
• Consumer Protection from Unfair Trading Regulations 2008 — legislation.gov.uk

Frequently asked questions