What Is a Will UK (2026)? A Plain-English Guide to Wills in England and Wales

A will — formally a 'last will and testament' — is a legal document by which a person (the 'testator') sets out instructions for how their estate should be dealt with after their death. In England and Wales, wills are governed by the Wills Act 1837 (as amended). A will serves several important functions: (1) Distribution of the estate: the will specifies who inherits what — who gets the house, the savings, personal possessions, and everything else the testator owns. Beneficiaries can be individuals, charities, or organisations. Gifts can be specific (a named item or amount) or residuary (a share or the whole of what remains after all specific gifts and expenses); (2) Appointing executors: the will names one or more people to act as executors — the personal representatives responsible for administering the estate, paying debts, and distributing the estate to the beneficiaries. Without a named executor, the court appoints an administrator; (3) Appointing guardians for minor children: for parents of children under 18, the will can appoint a guardian under Children Act 1989 s.5. This is the only legal mechanism for doing so — there is no other way to formally record who should care for your children after your death. Without this appointment, the courts decide; (4) Setting up trusts: a will can establish trusts for minor children (who cannot legally hold property), for vulnerable beneficiaries, or for IHT planning purposes; (5) Expressing funeral and burial wishes: a will can contain a request (not a legal obligation) regarding burial, cremation, organ donation, or the type of funeral service desired; (6) Reducing inheritance tax: a well-structured will can claim the Residence Nil-Rate Band, set up trusts that minimise IHT on the second death, and direct gifts to exempt beneficiaries (spouse, charities); (7) Dealing with digital assets, overseas property, business interests, and other complex assets in the way the testator intends.

For a will to be legally valid in England and Wales, it must comply with the formal requirements set out in Wills Act 1837 s.9 (as amended by Administration of Justice Act 1982): (1) In writing: the will must be written — typed, printed, or handwritten. There is no prescribed format. A will can be written on any paper. However, a handwritten (holographic) will is only valid if it also meets all the other requirements, including the two-witness rule; (2) Signed by the testator: the will must be signed by the testator personally, or by another person at the testator's direction and in their presence if the testator cannot sign (e.g. due to physical incapacity). The signature can be a full signature, initials, or a mark — anything the testator intends as their signature. The signature must be intended to give effect to the will; (3) In the presence of two witnesses: the testator must sign (or acknowledge their signature) in the simultaneous presence of two witnesses who are both present at the same time; (4) Witnessed and signed: each of the two witnesses must sign the will in the testator's presence after witnessing the signature. Witnesses do not need to see the contents of the will — only to see the testator sign; (5) Testamentary capacity (Banks v Goodfellow [1870] LR 5 QB 549): the testator must: know the nature of making a will and its effect; know the extent of the property being disposed of; understand and appreciate the claims of those who might expect to benefit; not be suffering from any disorder of the mind that distorts their feelings or their sense of right and wrong in relation to those persons. If capacity is in doubt, a solicitor may obtain a medical assessment (the 'Golden Rule'); (6) Testamentary intention: the testator must intend the document to be their will. Informal notes or letters setting out wishes are not wills. KEY RULE: a beneficiary named in the will (or a spouse/civil partner of a beneficiary) who witnesses the will forfeits their entitlement under it (WA 1837 s.15). They do not invalidate the will — but they lose their gift. This is the single most common avoidable error in DIY wills. Executors may witness the will without losing anything.

Dying without a valid will is called dying 'intestate'. In that case, the deceased's estate is distributed according to the statutory intestacy rules set out in the Administration of Estates Act 1925, as amended by the Inheritance and Trustees' Powers Act 2014. The intestacy rules follow a strict hierarchy of entitlement — they do not take into account the deceased's actual wishes, the needs of their family, or the length of relationships: (1) Married or civil partner with children: the surviving spouse/civil partner receives all personal chattels plus a 'statutory legacy' of £322,000 (2026/27 rate, reviewed periodically). The remainder of the estate is split: half to the surviving spouse and half to the children equally; (2) Married or civil partner with no children: the surviving spouse/civil partner inherits everything; (3) No surviving spouse/civil partner: the estate goes first to children, then to parents, then to siblings, then to half-siblings, then to grandparents, then to uncles and aunts in a defined order; (4) Cohabiting partners: cohabiting partners — however long the relationship — receive NOTHING under the intestacy rules. This is perhaps the most dangerous gap in the intestacy rules. An unmarried partner must make a claim under the Inheritance (Provision for Family and Dependants) Act 1975, which is uncertain, expensive, and stressful; (5) Unmarried or not in a civil partnership with no family: the estate passes to the Crown as 'bona vacantia' under the AEA 1925 s.46. The Treasury Solicitor administers these estates; (6) Who are 'children' under intestacy: only biological and legally adopted children inherit. Stepchildren and foster children receive nothing unless the deceased has legally adopted them or they make a successful Inheritance Act claim; (7) No guardian appointed: if the intestate had minor children, no guardian appointment can be extracted from a non-existent will. The court must decide who cares for the children.

Several types of will exist in England and Wales: (1) Single will: a will made by one person for their own estate. The most common type. Anyone who is single, unmarried, or who wants a will specifically addressing their individual situation; (2) Mirror wills: two wills made by a couple (married, civil partners, or cohabitants) that 'mirror' each other — typically each leaving everything to the other, and then to agreed beneficiaries (e.g. children) if the other predeceases. Mirror wills are separate documents — each person makes their own will, each is independently valid. They are not legally 'linked', so either party can change their will after the other's death; (3) Mutual wills: rare in modern practice, mutual wills create a legally binding contract not to change the will after the first death. Unlike mirror wills, mutual wills impose a constructive trust on the survivor's estate. Only used in limited circumstances where absolute certainty of disposition on second death is needed; (4) Testamentary trust will: a will that establishes one or more trusts — for minor children, for a disabled beneficiary, for a surviving spouse, or for IHT planning. The trust comes into existence on death; (5) Life interest will: a will that gives a surviving spouse the right to occupy the family home (or receive income from assets) for their lifetime, with the remainder passing to specified beneficiaries (typically children) on the survivor's death. Useful in second marriage situations; (6) Codicil: not a separate will but an amendment to an existing will. A codicil must be executed with the same formalities as the original will. Used for minor changes; a major change usually warrants a new will with revocation clause; (7) Privileged will: soldiers on active military service and mariners at sea can make informal wills without the usual formalities under WA 1837 ss.11–13. Such a will can be oral. Rarely used.

A will is a powerful document but it has limits: WHAT A WILL CAN DO: (1) Leave any property the testator beneficially owns at death (subject to IHT and debts); (2) Appoint executors and substitute executors; (3) Appoint guardians for minor children (CA 1989 s.5) — the most legally significant thing a will can do for parents; (4) Set up trusts for beneficiaries; (5) Make charitable gifts (reducing IHT if 10%+ of net estate); (6) Vary the administration powers of the executors/trustees; (7) Express funeral and burial wishes; (8) Exclude specific people — testamentary freedom means you can leave your estate to whoever you wish, subject to Inheritance Act claims; WHAT A WILL CANNOT DO: (1) Override jointly owned property passing by survivorship: if you own property as joint tenants with another person, it passes automatically to the survivor on your death — the will cannot interfere with this. To break the survivorship rule, the joint tenancy must first be severed (converted to tenants in common) by a notice of severance; (2) Override pension death benefits and life insurance not in trust: pension death benefits and discretionary life insurance are paid at the trustees' discretion — outside the will and outside the estate. The expression of wishes (nomination form) guides the trustees but is not binding and does not form part of the will; (3) Override assets held in trust: if you are a beneficiary of a discretionary trust, your interest is not 'your property' — it cannot be left by will; (4) Bind the survivor under mirror wills: mirror wills can be changed by the survivor at any time after the first death (unless mutual wills have been made); (5) Prevent Inheritance Act claims: you can disinherit a child or spouse in your will, but they may make a claim under the Inheritance (Provision for Family and Dependants) Act 1975. The court can override your testamentary wishes if it finds insufficient provision for a qualified claimant.