Sold as seen? Not quite – understanding fixtures and fittings

When buying a property, it is easy to assume that certain items are included in the agreed purchase price. Unless the contract provides otherwise, the legal starting point is that fixtures (items attached to the property) are included in a sale, and fittings (freestanding/moveable items) are excluded.

However, relying on assumptions can be risky, particularly as it can be difficult to distinguish between fixtures and fittings. From garden sculptures to integrated appliances, buyers and sellers need certainty of what stays and what goes, otherwise disappointment (and disputes) may arise.

What’s the difference between a fixture and a fitting?

A fixture is something that is permanently attached to the property, like built-in cupboards or radiators; these are presumed to be included in the sale, unless specifically stated to the contrary. Fittings (also known as chattels) are movable items, eg light shades or tables, and are not included unless explicitly stated.

As a general rule, you should think about what would happen if the house were tipped upside down. The items which would not fall out are usually fixtures and the items which would fall out are fittings. However, it is not quite that simple in all cases. For example, a light fitting may not fall out if you turn the house upside down, but it may still be regarded as a fitting.

There are two key tests when assessing whether an item is a fixture or fitting:

1. Method and degree of annexation: How firmly is the item attached? Would removing it cause damage? A secured object with a high degree of annexation is likely to be a fixture, and a removable object with limited annexation is likely to be a fitting.
2. Purpose of annexation: Was the item installed to improve the property or simply to enjoy the item itself? If it was installed to improve the property it is more likely to be a fixture.

HMRC sets out some helpful guidance. The following items are generally regarded as chattels/contents:

• carpets (fitted or otherwise);
• curtains and blinds;
• free standing furniture;
• kitchen white goods (unless fully integrated);
• electric and gas fires (provided that they can be removed by disconnection from the power supply without causing damage to the property); and
• light shades.

And the following items are generally regarded as fixtures:

• fitted kitchen units, cupboards and sinks;
• agas and wall mounted ovens;
• fitted bathroom sanitary ware;
• central heating systems; and
• intruder alarm systems.

A potted tree can be removed, so is likely a fitting, but a newly planted tree may be considered part of the land, and therefore a fixture. A pendant light can be easily removed, so although annexed, is often considered a fitting.

The classification of an item can be open to interpretation, and disputes arise when the legal status of an object is not certain, and the parties fail to expressly agree whether it is included in a sale. So, to the extent the status of any item is ambiguous or has particular significance to either party, it is important that the buyer and the seller confirm in writing the items which will be included in or excluded from the sale before contracts are exchanged.

Managing the risk

1. Use the Law Society’s prescribed form Fittings and Contents Form (TA10)
   
   This provides a room-by-room breakdown of what is included, excluded, or negotiable. It is completed by the seller and lists many items within a property – including in the garden and grounds – from major fixtures such as fitted wardrobes and kitchen units to movable contents like curtains, carpets and garden ornaments. The purpose is to inform the buyer exactly what will remain in the property after completion.
2. Consider whether a bespoke inventory is required
   
   The TA10 does have limitations. It is usually not sufficiently detailed for larger or complicated properties or estates. It does not cover bespoke or unusual items (eg swimming pool equipment, sculptures, gyms). If many chattels are included then the TA10 does not allow the parties to deal with this. Therefore, in some circumstances, the parties may wish to agree a bespoke inventory either in addition to or in substitution for the TA10.
3. Ask the right questions
   
   It is important to clarify what is included or excluded, and whether a price is to be allocated to items. Both buyers and sellers would be well advised to identify any items which could be either a fixture or a fitting and specifically confirm whether they are included or excluded.
4. Maintain perspective
   
   Transactions can stall or, worse, collapse due to arguments over contents. The inclusion or exclusion of fixtures and fittings can be emotive for both buyers and sellers. Open, honest conversations from the outset can help avoid unnecessary tension and we encourage clients to keep sight of the wider transaction when negotiating on these points.
5. Ensure the contract accurately records what has been agreed as included and excluded
   
   This can often be achieved by simply attaching the TA10 (and/or inventory) to the contract. Where a property is being sold with vacant possession a seller will need to remove all items not included in the sale ahead of completion.

Insurance

Insurance will need to be maintained between exchange and completion for all items included in a sale. The buyer will typically insure the property from exchange. Fixtures are generally covered under buildings insurance, but fittings may require separate contents cover – especially if they are high-value items. All fittings and chattels included in the sale will need to be covered by insurance from exchange.

Stamp Duty Land Tax (SDLT)

SDLT is charged on the purchase price of a property excluding any element of the price which is properly attributable to fittings or chattels. SDLT is chargeable on the fixtures which are deemed part of the property.

In the majority of transactions, where no significant fittings are being transferred by the sale in addition to the property, there will not be an opportunity to reduce the amount of the price which is properly chargeable to SDLT.

If the seller has agreed to include chattels as part of the sale (eg furniture or artwork) then it is possible to apportion a contents price for these items. Since SDLT is a self-assessed tax, it is for the buyer to ensure that any price apportioned to the contents is a genuine attribution. The HMRC guidance states that any apportionment must be “just and reasonable”. It should reflect the open market value (including depreciation) of the included chattels at the effective date of the transaction (usually completion), “bearing in mind the age, quality and condition” of each item. HMRC explicitly states that the open market value of chattels would generally be “substantially lower than their acquisition cost”.

The buyer should ensure that they can justify the contents price in accordance with the HMRC guidance, should HMRC ever challenge the SDLT paid. Original invoices received by the seller will help albeit the contents price should (as described above) generally be lower than the original price paid by the seller. If the buyer can take photos and record the justification for the price apportioned to each item (perhaps even supported by a valuation in the case of significant items) that will be helpful.

For SDLT purposes, the contract should record that the agreed chattels are included in the sale and ideally the buyer and seller would also agree the apportionment and record the contents price in the contract. This can be helpful to ensure both parties take a consistent approach in their respective tax returns for the transaction (being capital gains tax for the seller if, for example, they are not eligible for principal private residence relief, and SDLT for the buyer). Although it is not essential for the SDLT claim that the contents price is agreed by the seller and recorded in the contract, this is typically the best way to rebut any HMRC enquiry and may also help reduce the risk of such an enquiry in the first place.

Deposit

A further point to note is that the deposit paid at exchange is based on the purchase price excluding the contents price (where the seller has agreed a separate price for contents which is recorded in the contract). The contents price is paid in full at completion and title to the contents is transferred at that stage. The buyer does not have any insurable or equitable interest in the contents in the period between exchange and completion. If significant contents are included in a sale, it will be prudent for the buyer to undertake an inspection on the day of completion (prior to completion funds being released to the seller) to check the condition of the contents and ensure the buyer is satisfied that the full contents price remains due.

Conclusion

Clarity over what is included in a property sale is essential. Early agreement on key items and accurately recording the settled position in the contract will go a long way. No one wants to discover – post-completion – that the fountain, integrated fridge-freezer, or freestanding marble bath they had fallen in love with has unexpectedly vanished.

This publication is a general summary of the law. It should not replace legal advice tailored to your specific circumstances.

© Farrer & Co LLP, July 2025