Letter of Wishes UK (2026): What It Is, What to Include and Why It Matters

A letter of wishes (also called a memorandum of wishes or letter of guidance) is a private document that accompanies a will. It is addressed to the executors and/or trustees and provides guidance on how the will-maker would like their wishes to be carried out. It is NOT legally binding: (1) NOT LEGALLY BINDING: a letter of wishes does not create enforceable legal obligations. The executors and trustees are not legally required to follow it. Unlike the will, which is a legally binding document, the letter of wishes is guidance — it expresses preference, not instruction; (2) WHY IT IS STILL POWERFUL: in practice, professional trustees and family trustees almost always follow a letter of wishes, for several reasons: (a) It provides evidence of the testator's intentions, which helps trustees justify their decisions; (b) If a beneficiary challenges a trustee's decision, the letter of wishes is persuasive (though not binding) evidence that the trustee acted consistently with the testator's wishes; (c) Trustees who routinely ignore letters of wishes without good reason may be criticised by the court in contentious trust proceedings; (3) NOT PUBLIC ON PROBATE: the will becomes a public document when probate is granted (available from the HMCTS Probate Registry). The letter of wishes is entirely private — it is not submitted to the Probate Registry, not stored publicly, and its contents are only known to the trustees and executors. This makes it the right place to record sensitive personal guidance that the testator does not wish to be public; (4) COMPARISON WITH A WILL: a will must be formally witnessed (WA 1837 s.9); is public on probate; is legally binding; must meet strict statutory requirements. A letter of wishes requires no witnesses; remains private; is not legally binding; can be written informally; can be updated at any time without formalities; (5) PENSION AND LIFE INSURANCE NOMINATIONS: the expression of wishes for pension death benefits and life insurance in trust is a different concept (addressed to the pension trustees or insurance trustees) — legally it is a separate document. However, a personal letter of wishes for the estate executors may helpfully cross-reference pension nominations for clarity.

The content of a letter of wishes depends on the complexity of the estate and the nature of the will, but the following are the most important elements: (1) GUIDANCE ON DISCRETIONARY TRUSTS: if the will creates a discretionary trust (where the trustees have discretion over who among a class of beneficiaries receives capital or income, and how much), a letter of wishes is particularly important. The trustees cannot act on guesswork — they need to know the testator's intentions. The letter should explain: (a) Who is in the class of beneficiaries and in what priority order; (b) What principles should guide distributions (e.g. 'ensure the surviving spouse is comfortable; share any residue among children equally on reaching 25; consider grandchildren's educational needs'); (c) How the trust should be managed (investment strategy; use of income; when to distribute capital vs hold in trust); (d) Specific family dynamics that trustees should be aware of (estrangements; special needs; relationships that may affect distribution decisions); (2) GUIDANCE FOR SPECIFIC LEGACIES AND ITEMS: where specific personal items (jewellery; art; furniture; sentimental objects) are left as residue or under broad clauses, the letter can explain who should receive which items. This avoids disputes among beneficiaries over heirlooms. Note: do NOT put specific gifts of personal items in the letter of wishes if you want them to be binding — they must be in the will or a formally witnessed codicil; (3) FUNERAL AND BURIAL WISHES: the will-maker's preferences for burial vs cremation, religious ceremony, music, readings, and arrangements. Note: executors are not legally obliged to follow even these — but in practice they almost always do. The letter should be easily accessible after death (not locked away); (4) CARE OF VULNERABLE DEPENDANTS: if there is a disabled or vulnerable beneficiary, the letter should explain their needs, the support arrangements in place, how distributions should be structured to avoid affecting means-tested benefits, and who else is involved in their care; (5) GUIDANCE ON THE FAMILY HOME: if the surviving spouse is to have use of the home under a life interest, explain the testator's expectations about living arrangements, maintenance, and what should happen if the spouse wishes to downsize or move into care; (6) PERSONAL MESSAGES: the letter can contain personal messages to beneficiaries — a statement of love and values, an explanation of the testator's decisions (particularly if some beneficiaries receive less than others), and a final expression of gratitude. These messages are private, sincere, and not open to public scrutiny.

The importance of a letter of wishes depends on the structure of the will: (1) MOST IMPORTANT — DISCRETIONARY TRUSTS: if the will creates a discretionary trust (common in nil-rate band discretionary trusts, trusts for vulnerable beneficiaries, or trusts for minor children with wide discretion), the letter of wishes is essential. Trustees of discretionary trusts are making subjective decisions about who receives what — without a letter of wishes they are guessing. The letter turns a guess into an informed decision; (2) IMPORTANT — COMPLEX FAMILY SITUATIONS: second marriages; step-children; estrangements; large differences in beneficiaries' financial circumstances; beneficiaries with special needs. All create situations where the trustees need more context than the will alone can provide; (3) IMPORTANT — SPECIFIC ITEMS AND SENTIMENTAL PROPERTY: large collections of sentimental items (jewellery; art; family heirlooms) that are not specifically bequeathed in the will but left as part of the residue. A letter avoids disputes; (4) LESS IMPORTANT — SIMPLE WILLS WITH ABSOLUTE GIFTS: if the will leaves everything outright to named individuals (e.g. 'everything to my spouse, and if my spouse does not survive me to my children in equal shares'), there is little for trustees or executors to decide. The letter of wishes adds less value in this scenario — though it is still worthwhile for funeral arrangements and personal messages; (5) DISCRETIONARY PENSION NOMINATIONS: for pension death benefits, the pension trustees' discretion is guided by the member's expression of wishes (a separate document submitted to the pension scheme). This is distinct from the estate letter of wishes — but both should be up to date and consistent.

A letter of wishes is informal and flexible — there is no prescribed format. However, the following guidelines ensure it is as useful as possible: (1) FORMAT: (a) Written document (typed or handwritten — though typed is clearer); (b) Addressed to the executors and trustees by name or role; (c) Signed and dated by the testator; (d) Clearly identified as a letter of wishes (not the will itself); (2) NOT LEGALLY EXECUTED: a letter of wishes does not need to be witnessed like a will. It is not a testamentary document requiring WA 1837 s.9 execution. Simply sign and date it; (3) LANGUAGE: write clearly and personally. The document should feel like direct guidance from the testator to the trustees — not a formal legal document. Plain English; specific names and relationships; concrete guidance rather than vague aspirations; (4) UPDATING: a letter of wishes can be updated at any time by simply writing a new one and destroying the old one (or keeping both, noting the later one supersedes the earlier). Review after major life events: birth of grandchildren; changes in beneficiaries' circumstances; changes in the trust terms; divorce; death of a named trustee. There are no formalities — date the new version clearly; (5) STORAGE: (a) Keep with the will — the letter of wishes should be stored alongside the original will so the executor finds it immediately. If the will is at a solicitor's office or in a safe, the letter of wishes should be there too; (b) Tell the executor: make sure the executor knows the letter of wishes exists and where to find it; (c) Do NOT put the letter of wishes in the will itself — it remains a separate private document; (d) Do NOT file it with the Probate Registry — it must remain private; (6) WILLSAFE UK LETTER OF WISHES TEMPLATE: the WillSafe UK Letter of Wishes Template (WS-020; £19) provides a guided framework covering all the sections above, with prompts for discretionary trust guidance, personal messages, funeral wishes, and specific items.

A letter of wishes cannot override a will, and it has limited scope to be challenged independently: (1) IT CANNOT OVERRIDE THE WILL: the will is the legally binding document. If the will says 'I leave £50,000 to my daughter', that gift must be paid regardless of what the letter of wishes says. A letter of wishes cannot reduce, increase, or redirect legally binding will provisions. The letter only guides the exercise of discretion where the will creates discretion (e.g. in a discretionary trust); (2) CHALLENGING TRUSTEE DECISIONS BASED ON LETTER OF WISHES: if a trustee relies on a letter of wishes to make a discretionary distribution that a beneficiary considers unfair, the beneficiary can challenge the trustee's decision. However, the grounds for challenging a trustee's exercise of discretion are narrow: (a) The trustee acted in breach of duty (e.g. failed to consider all beneficiaries; acted for an improper purpose); (b) The trustee acted irrationally; (c) The trustee failed to inform themselves of the relevant circumstances. Simply preferring a different outcome is not a ground to challenge; (3) EVIDENCE IN CONTENTIOUS PROBATE: in contested probate proceedings, a letter of wishes may be used as evidence of the testator's intentions. For example: (a) To show the testator understood the will they were signing; (b) To rebut an allegation of undue influence (if the letter explains reasoning); (c) To support a specific interpretation of ambiguous will wording; (4) SHAM DOCUMENTS: a letter of wishes written by someone other than the testator, or written at a trustee's instruction to justify predetermined decisions, may be treated as evidence of a sham. Genuine letters of wishes are those written by the testator personally, expressing their own wishes; (5) OUTDATED LETTERS: if a letter of wishes is significantly out of date (e.g. names a deceased trustee; refers to a relationship that has since broken down), the trustees should take it as background guidance only. An outdated letter can cause confusion — update it regularly.