When you bought your home, your solicitor handled a mountain of paperwork. Buried somewhere in that pile was a document called the TA10 — also known as the "Fittings and Contents Form" or "Property Information Form." You may have glanced at it. You probably didn't think much of it.
But the TA10 is the single most important document for a stamp duty refund claim. It's the evidence that proves which chattels were included in your purchase — and therefore which items should have been deducted from the SDLT calculation.
What is the TA10?
The TA10 is a standard Law Society form completed by the seller's solicitor as part of every residential property transaction in England and Wales. It's a comprehensive list of everything in the property, categorised by type, with each item marked as:
- Included — the item comes with the property at no extra cost
- Excluded — the seller is taking the item with them
- Available by separate negotiation — the seller will sell it for an additional price
Items marked "included" are part of the purchase price you agreed. If those items are chattels (moveable items), their value should have been deducted from the SDLT calculation. In most cases, it wasn't.
What does the TA10 cover?
The form covers a wide range of items across several categories. Here are the main ones relevant to a stamp duty refund:
| TA10 category | Chattel? | Notes |
|---|---|---|
| Fitted carpets | Yes | Almost always included and deductible |
| Curtains, rails, and poles | Yes | Curtains are chattels; some fitted rails may be fixtures |
| Light fittings | Yes | Standard pendant lights usually stay; designer fittings have value |
| Fitted kitchen units | No | Fixtures — attached to the building |
| Integrated appliances | Depends | Hardwired = fixture; freestanding = chattel |
| Bathroom fittings | No | Fixtures — plumbed in and attached |
| Garden items | Mixed | Sheds, greenhouses = chattel; fencing, paving = fixture |
| Garden ornaments | Yes | Moveable items in the garden |
| TV aerial / satellite dish | No | Typically treated as fixtures |
| Burglar alarm | No | Hardwired into the property — fixture |
| Stocks of fuel | Yes | Oil, LPG, logs — if included in sale |
Why the TA10 matters for stamp duty
When making an SDLT overpayment claim, HMRC will want to see evidence that the items you're claiming for were actually part of the transaction. The TA10 is that evidence. It's a formal, legal document completed at the time of sale, signed by the seller, confirming exactly which items were included.
Why this is powerful evidence
The TA10 was completed before any refund claim was contemplated. It's contemporaneous evidence — not something created after the fact to support a claim. HMRC gives significant weight to contemporaneous documentation, making the TA10 one of the strongest pieces of evidence you can provide.
How to get a copy
Your solicitor should have a copy of the TA10 in the conveyancing file. If you've lost your copy or never received one, contact your solicitor and request it. They are required to keep transaction files for a minimum of 6 years — and many firms retain them for 15 years for residential property transactions under their professional indemnity insurance requirements.
If your solicitor has closed or merged with another firm, the Solicitors Regulation Authority (SRA) can help you trace the firm that holds your file.
Don't have a solicitor? If you used a licensed conveyancer instead, the same principles apply. Contact them to request the file.
Using the TA10 for your claim
Once you have your TA10, here's how to use it:
- Go through each category — identify every item marked "included"
- Separate chattels from fixtures — only moveable items count. See our fixtures vs fittings guide
- Estimate second-hand values — HMRC expects "open market value including depreciation." This means what someone would pay for the items in their current condition, not replacement cost
- Total up the chattel value — this is the amount to deduct from the purchase price
- Recalculate SDLT — use our calculator with the reduced figure
The difference between the SDLT you paid and the SDLT on the reduced amount is your refund.
Common mistakes to avoid
- Claiming for items marked "excluded" — if the seller took the item with them, it wasn't part of the purchase price and can't be deducted
- Using replacement cost instead of second-hand value — a set of curtains that cost £2,000 new might be worth £600-£800 second-hand. HMRC will reject inflated valuations
- Including fixtures as chattels — fitted kitchens, bathrooms, and built-in wardrobes are fixtures attached to the building. They are not deductible no matter what the TA10 says
- Not having the TA10 at all — without it, you're relying on memory and photographs to prove what was included. A claim without a TA10 is still possible but significantly weaker
- Ignoring "available by separate negotiation" items — if you negotiated to include these items in the purchase price (rather than paying separately), they may be deductible. Check your contract
What if you don't have a TA10?
Not every transaction has a TA10. New builds, auctions, and some private sales may not use the standard form. In these cases, you can still make a chattels claim, but you'll need alternative evidence:
- Photographs of the property at the time of purchase
- The estate agent's listing showing what was included
- The contract of sale or transfer document
- Correspondence between solicitors about included items
- Inventory reports (especially common in furnished purchases)
A professional claims specialist can help assemble this evidence and present the strongest possible case to HMRC.
Got your TA10? Check your refund
Use the chattel values from your TA10 in our refund estimator to see how much you could claim back.