Accruer Clause in a Will: Protecting Joint Gifts When a Beneficiary Predeceases
Without an accruer clause, if one of two joint beneficiaries dies before the testator, their share lapses and falls back into residue — the survivor gets only their own half. An accruer clause directs that share to the surviving co-beneficiaries instead.
What Happens With and Without an Accruer Clause
Without accruer clause — one of two joint legatees predeceases
The predeceased beneficiary's half share lapses and falls into residue. The surviving beneficiary takes their own share only.
With accruer clause — one of two joint legatees predeceases
The predeceased beneficiary's half share accrues to the survivor. The survivor takes the full gift.
Class gift (e.g. 'to my children') — one class member predeceases
The class automatically closes to those who qualify at the relevant time; the share of a non-qualifying member accrues to the class automatically without a specific clause.
Substitution clause — primary beneficiary predeceases
The gift passes to a named substitute (e.g. 'to A, but if A predeceases, to B'). Only one substitute can be named.
Frequently Asked Questions
What is an accruer clause in a will?
An accruer clause (also called an accrual clause) is a provision in a will that directs what happens to a joint gift if one of the joint beneficiaries predeceases the testator. Without such a clause, if A and B are each given a half share of a legacy and A dies before the testator, A's half share lapses — it falls back into the estate and passes under the residue clause or on intestacy. An accruer clause prevents this by providing that the share of the predeceased beneficiary accrues to (is added to the shares of) the surviving beneficiaries. A typical accruer clause reads: 'If any of the said [beneficiaries] shall predecease me their share shall accrue to the other[s] of them equally.' The result is that the survivor takes the full gift instead of only their own share.
How is an accruer clause different from a substitution clause?
A substitution clause names a specific alternative beneficiary: for example, 'I give £10,000 to A, but if A predeceases me, to B.' If A predeceases, the gift goes to B instead. An accruer clause operates where there are multiple joint primary beneficiaries and redirects the lapsed share to the other primary beneficiaries, rather than to a separate named substitute. The two clauses serve different purposes: a substitution clause is used when you want a back-up recipient for a gift; an accruer clause is used when you want surviving joint recipients to benefit fully if one drops out. It is possible to have both — an accruer clause for joint beneficiaries together with a substitution clause if all of them predecease.
Does s33 Wills Act 1837 achieve the same effect as an accruer clause?
Not quite. Section 33 Wills Act 1837 (the anti-lapse provision) provides that where the testator's own child or remoter descendant predeceases the testator but leaves issue living at the testator's death, the gift does not lapse — instead it passes to those issue per stirpes. However, s33 only applies to gifts to the testator's own descendants — not to gifts to siblings, friends, charities, or other third parties. An accruer clause operates regardless of the relationship between the testator and the beneficiaries, and directs the lapsed share to the co-beneficiaries rather than to the descendants of the deceased beneficiary. In practice, for gifts to siblings or friends, an accruer clause is the only way to ensure the survivor takes the full gift.
When is an accruer clause particularly useful?
An accruer clause is particularly useful in several situations: (1) Joint specific legacies to two or more people — for example, 'my car to A and B' — where the testator would want the survivor to have the full benefit if one predeceases; (2) Gifts to married couples — where the testator wants the survivor to take the whole gift if their spouse dies before the testator; (3) Gifts to two or more charities — where the testator wants the surviving charity or charities to benefit fully if one closes or amalgamates before their death; (4) Residuary gifts to siblings or friends — where the testator does not want to use complex substitution clauses but simply wants survivors to take; (5) Legacy funds — where the testator provides a pool for multiple beneficiaries and wants it consolidated if the class reduces.
How does an accruer clause interact with a class gift?
A class gift — for example, 'to my children in equal shares' — operates differently from an individual joint gift. In a class gift, the class 'closes' at the time of the testator's death (for a will) and only those who qualify at that time take. If a member of the class (e.g. a child) has already predeceased without leaving issue, they simply do not qualify — the class shrinks to those alive at death and the shares increase accordingly, without any need for an accruer clause. However, s33 Wills Act 1837 may preserve the gift for the predeceased child's own issue if any are living at the testator's death. The result is that class gifts already have a built-in accrual mechanism for non-qualifying members. An express accruer clause is most needed for individual joint gifts (e.g. '£10,000 each to A and B') where the class-closing mechanism does not apply.
Draft Your Will With the Right Clauses the First Time
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