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Letter of Wishes
England & Wales
A personal, non-binding letter to accompany a Will, guiding Executors and Trustees on funeral wishes, distribution of personal possessions, the reasoning behind decisions in the Will, care of children and pets, digital assets, and key contacts. Not legally binding but provides important context that a Will cannot.
What's included
- ✓Funeral and memorial preferences
- ✓Personal possessions guidance
- ✓Children and dependant guidance
- ✓Pet care wishes
- ✓Digital asset and account notes
- ✓Financial and contact guidance
Recent legal changes
A letter of wishes is a non-binding document that sits alongside a will or trust deed and gives executors or trustees guidance on how to exercise the discretion granted to them. Because it is not a legal instrument, it does not need to be witnessed and is not subject to the section 9 Wills Act 1837 formalities that apply to wills and codicils. The letter has no formal legal status, but it can become highly relevant evidence in any subsequent litigation — particularly in claims under the Inheritance (Provision for Family and Dependants) Act 1975, where the court considers the testator's stated reasons for the dispositions in the will. This template is drafted for use in England and Wales alongside a will or discretionary trust.
What is a Letter of Wishes?
A letter of wishes is a non-binding written document that accompanies a will or a trust deed and gives the executors or trustees guidance on how the testator or settlor would like them to exercise the discretion granted under the will or trust. Unlike the will itself, a letter of wishes has no formal legal status — it does not need to be witnessed, can be updated at any time without re-executing the will, and is not legally binding on the executors or trustees. Its purpose is to give the people responsible for distributing your estate a clearer understanding of your intentions, particularly where the will or trust grants them discretion over how, when, and to whom assets are distributed.
When do you need one?
A letter of wishes is most useful where your will or a trust under your will gives the executors or trustees discretion — for example, a discretionary trust for the benefit of your children, where the trustees decide how income and capital are allocated among beneficiaries. It can also be valuable where you want to express preferences that you do not want to make legally binding: how you would like personal possessions distributed, your wishes about charitable donations from residue, your views on the upbringing of minor children if guardianship is contested, or context about why certain beneficiaries are or are not included in the will. A letter of wishes should be drafted at the same time as the will, kept securely with the will, and updated when family circumstances change. Because the letter is not legally binding, it cannot be used to override the will or to create rights for beneficiaries — for that, the provision must be in the will itself.
Last updated: 1 May 2026
Frequently asked questions
Is a letter of wishes legally binding?
No. A letter of wishes has no legal force — the executors or trustees are not legally required to follow it. Its function is to inform and guide their discretion, not to direct them. This is its main strength and its main limitation. The letter is flexible because it can be updated without re-executing the will, but it cannot override the will, create binding obligations on the trustees, or give beneficiaries enforceable rights. If you want a particular outcome to be legally guaranteed, that outcome must be set out in the will itself or in a binding trust deed.
Should I share my letter of wishes with my executors during my lifetime?
This is a matter of preference. Some testators share the letter with their executors during their lifetime so the executors can ask questions and seek clarification — this often produces a more useful document. Others prefer to keep the letter sealed with the will, to be opened only after death. The advantage of confidentiality is that the testator can express candid views without affecting family relationships during their lifetime; the disadvantage is that ambiguities cannot be resolved with the testator after death. Whichever approach you take, the letter should be kept securely with the will so that it is found and read at the right time.
Can a letter of wishes be challenged or used in court?
The letter itself is not a legal instrument and cannot be challenged in the same way as a will. However, it can become evidence in litigation about the estate. If beneficiaries claim that the trustees have failed to consider the testator's wishes, the letter is relevant evidence of what those wishes were. If a claim is brought under the Inheritance (Provision for Family and Dependants) Act 1975 by a person not adequately provided for in the will, the letter may be considered when the court assesses what reasonable financial provision should be made. Because the letter can become public in litigation, it should be drafted carefully — avoid statements that could be embarrassing or defamatory.
How often should a letter of wishes be updated?
A letter of wishes should be reviewed alongside the will whenever family circumstances change — births, deaths, marriages, divorces, significant changes in beneficiaries' financial positions or relationships, or changes in the assets held in the estate. Because the letter is not formally executed, it can be updated easily by writing a new letter, signing and dating it, and replacing the old letter with the new one (taking care to destroy the superseded version to avoid confusion). Trustees and executors will look at the most recent letter, so keeping it current is more important than keeping it perfect.