TA10 form: fittings and contents

Not legal advice. This page has not been reviewed by a solicitor.

The short answer

The TA10 is the Law Society's Fittings and Contents Form (3rd edition, 2013). The seller marks every item, room by room, as included, excluded, not present, or for sale at a price. It goes with the TA6 and is usually made part of the contract, so it settles what the buyer gets for the price.

Where this form fits in a property purchase (England and Wales)

Offer acceptedSeller's informationTA6TA10
Exchange and completionThe transfer deedTR1
Within 14 days (England) or 30 days (Wales)Tax on the purchase: SDLT in England, LTT in WalesSDLT return
Within 30 working daysRegistrationAP1 ID1
After lodgingHM Land Registry's questionsRequisitions

The four answers

Marked as	What it means
Included	The item stays and is part of the price.
Excluded	The seller takes it away. They should make good any damage removing it.
None	There isn't one at the property.
A price	The seller offers it to the buyer for an extra sum, which the buyer can accept or not.

The form runs through the usual items: kitchen appliances, bathroom fittings, carpets and flooring, curtains and blinds, light fittings, fitted units, outdoor items such as sheds and plants, and TV and phone equipment. It's a Law Society form, so ask your conveyancer for the form itself (Law Society: TA forms).

Fixtures, fittings and stamp duty

	Fixtures	Fittings and contents
Examples	Fitted kitchen, boiler, radiators, fitted bathroom	Furniture, curtains, rugs, freestanding appliances
Without agreement	Usually treated as part of the property	Usually the seller can take them
Stamp duty	Part of the land: taxed in the price (SDLTM04010)	Not land: a fair price for them isn't taxed (SDLTM04010)

A separate price for contents must be a just and reasonable apportionment (Finance Act 2003, Schedule 4, paragraph 4). HMRC's manual (SDLTM04010) explains how it treats fixtures, fittings and chattels. See the stamp duty calculator for the tax on the price itself.

Questions

What is a TA10 form?

The Law Society's Fittings and Contents Form. The seller goes room by room and marks each item as included in the sale, excluded, not present, or offered for an extra price. It goes to the buyer's conveyancer with the TA6 and the draft contract.

Which edition of the TA10 is current?

The 3rd edition (2013). The Law Society updated the TA6 and TA7 in 2025, but its transaction forms page still lists the TA10 at the 3rd edition.

What's the difference between fixtures and fittings?

Fixtures are attached to the building, such as a fitted kitchen, radiators or a fitted bathroom; they're part of the property and go with it unless the contract says otherwise. Fittings and contents are free-standing, such as furniture, curtains or a freestanding fridge, and the seller can take them unless agreed. The TA10 settles the grey areas, item by item.

Can I reduce stamp duty by paying for the contents separately?

Only by a genuine, fair price. SDLT is charged on land, which includes fixtures, but not on movable contents. HMRC requires any split of the price to be just and reasonable and may enquire into it, especially near a tax threshold. Inflating the contents price to save tax is not allowed.

What if the seller takes something marked as included?

The TA10 is usually made part of the contract, so the buyer may have a claim. Check the property on completion day and raise anything missing with your conveyancer straight away.

Sources

Checked against these sources on 30 October 2026. Updated 30 October 2026. General information, not legal advice: Instrukt is not a law firm and doesn't provide conveyancing. Always use the current form from the Law Society, through your conveyancer.