Letter of Wishes UK 2026, What It Is and How to Write One

What a Letter of Wishes Actually Does, and Why Your Will Alone Is Not Enough

A will tells the law what happens to your estate. A letter of wishes tells the people you trust what you actually wanted. The two documents serve entirely different purposes, and understanding that distinction is the starting point for anyone serious about estate planning in 2026.

Executors and trustees are bound by the instructions in your will. They are not, strictly speaking, bound by a letter of wishes, but a well-written letter shapes every discretionary decision they make, from how quickly to sell a property to which grandchild receives a particular piece of jewellery. The letter sits alongside your will, read by the same people, at the same moment, and it fills every gap that formal legal language cannot reach.

Since the nil-rate band remains frozen at £325,000 and the residence nil-rate band at £175,000 until at least April 2031, more estates than ever are crossing inheritance tax thresholds. A letter of wishes that explains the thinking behind charitable gifts, trust structures, or specific bequests can meaningfully reduce disputes, delays, and professional fees, all of which erode the estate before beneficiaries see a penny.

The Legal Status of a Letter of Wishes

English and Welsh law does not give a letter of wishes the same enforceability as a will. This is by design. The Trustee Act 2000 grants trustees broad discretionary powers precisely so they can respond to circumstances the testator could not anticipate, a beneficiary's divorce, a bankruptcy, a change in tax law. The letter of wishes informs those decisions without constraining them to a rigid instruction that may become impractical or harmful years after it was written.

Scottish law operates under a similar principle. A letter of wishes has no statutory force, but courts in Scotland have historically given weight to clearly expressed testamentary intentions where the will itself is ambiguous. Northern Irish executors follow comparable practice under the Administration of Estates Act (Northern Ireland) 1955.

What Trustees Are Obliged to Do With It

Trustees must read and consider a letter of wishes. They are not obliged to follow it, but if they depart from it materially without good reason, they expose themselves to challenge from beneficiaries. In practice, the letter functions as a powerful guide, especially where the trustee is a professional such as a solicitor or accountant, who will document their decision-making process carefully.

Where a discretionary trust holds assets for multiple beneficiaries over many years, the letter of wishes may be the only document that tells trustees which family members are in financial need, which have already received assistance, and what the testator's broader intentions were. Without it, trustees fall back on their own judgement, which may be entirely reasonable but is unlikely to reflect your actual wishes.

When You Need One Most

Discretionary Trusts

If your will creates a discretionary trust, where trustees have the power to decide who among a class of beneficiaries receives income or capital, and when, a letter of wishes is close to essential. Without it, your trustees are making significant financial decisions for your family with no guidance from you. The letter can set out priorities, circumstances where distributions should be withheld (a beneficiary going through a divorce, for example), and your general philosophy about inheritance.

Blended Families and Second Marriages

Where there are children from a previous relationship alongside a current spouse, a letter of wishes can explain the reasoning behind specific provisions in the will. This does not prevent disputes, but it reduces the risk that beneficiaries feel overlooked without explanation. A clear statement of intent from the testator, recorded while they had full capacity, carries real weight in family mediation and, if necessary, court proceedings.

Business Interests

Business property relief (BPR) underwent significant reform in April 2026, with 100% relief now capped at £1 million combined with agricultural property relief, and 50% applying above that threshold. If your estate includes business assets, a letter of wishes can guide executors on whether to sell or retain shares, how to handle a family business, and whether certain beneficiaries should be involved in decisions.

Personal Possessions

Wills often refer to "personal chattels" as a single class of asset, leaving the distribution of individual items to executors. A letter of wishes can specify who receives a particular piece of furniture, a painting, a watch, or a collection. These instructions are not enforceable, but they are typically followed without dispute, and they prevent the executor from having to make uncomfortable decisions in a family context.

Funeral Arrangements

A will is often not read until after a funeral has already taken place. Funeral wishes belong in a letter of wishes, or a separate letter entirely, kept somewhere accessible. Instruct your executor (and ideally your next of kin) where this document is held.

What to Include in a Letter of Wishes

There is no prescribed format. The document should be clear, specific, and signed and dated. Some solicitors recommend updating it every two to three years, or after any major life event, a birth, a death, a divorce, a significant change in wealth.

Core Sections to Consider

Introduction and context. Confirm that the letter accompanies your will dated [date], name your executors and trustees, and state that the document reflects your wishes as of the date of signing.

Your values and intentions. Why have you structured your estate this way? If you have favoured one child over another for a specific reason, perhaps one has already received significant financial assistance, say so plainly. Ambiguity breeds resentment.

Discretionary trust guidance. If a trust is created, name the beneficiaries you expect to benefit most, the circumstances where distributions should be prioritised, and any circumstances where you would prefer capital to be withheld.

Personal possessions. List specific items and the intended recipients. Include a catch-all instruction for how remaining items should be divided if not otherwise specified.

Funeral and burial wishes. Burial or cremation, religious or secular, specific music or readings, charitable donations in lieu of flowers.

Digital assets. Passwords, cryptocurrency wallets, online accounts, social media preferences. This is increasingly important, see the related guide on digital assets in your will.

Messages to beneficiaries. Optional, but many testators include a personal note to family members. This section has no legal function but can be profoundly important to the people left behind.

Writing the Letter: Practical Steps

Draft the letter yourself in plain English, then have your solicitor review it alongside your will for consistency. Confirm there are no conflicts between the two documents, for example, a letter that names a specific person to receive an asset that the will has already directed elsewhere creates confusion rather than clarity.

Sign and date the letter. Keep it with your will, but in a separate envelope clearly marked "Letter of Wishes, to be read alongside the Will of [your name] dated [date]." Tell your executors it exists and where to find it. If you store your will with a solicitor, ask whether they will also store the letter.

Update the letter whenever your circumstances change materially. There is no fee and no legal formality, rewrite it, sign and date the new version, and destroy the old one. Unlike your will, which requires two witnesses and a signature to be valid, the letter of wishes has no execution requirements.

For a comprehensive overview of the wider estate planning process, the Wills and Probate UK 2026 complete guide covers every stage from drafting to administration. For those thinking about making or updating a will now, Make a Will Online offers a structured process at lower cost than a high-street solicitor.

Inheritance Tax Interaction

A letter of wishes has no direct effect on your inheritance tax position. However, the guidance it gives to trustees can significantly influence tax-efficient decision-making. A trustee who understands that the testator wanted charitable giving maximised can ensure that the 36% IHT rate (available when 10% or more of the net estate goes to charity) is properly structured and claimed.

Similarly, where the estate contains business assets affected by the April 2026 BPR cap, a letter that explains whether the testator preferred assets to be retained within the family or sold at the earliest opportunity helps trustees act in a way that aligns with both tax efficiency and family intention. More detail on the inheritance tax 2026 position and the nil-rate band rules is available in those dedicated guides.

This article is for informational purposes only and does not constitute financial advice. Always verify rates with official sources before making any financial decision.

Frequently Asked Questions

Is a letter of wishes legally binding in the UK?

No. A letter of wishes is not a legally binding document. Executors and trustees are not obliged to follow it, but they are expected to read it and take it into account when exercising their discretionary powers. Departing from it materially without good reason can expose trustees to challenge.

Does a letter of wishes need to be witnessed?

No. Unlike a will, a letter of wishes has no formal execution requirements under English, Scottish, or Northern Irish law. Sign and date it, but witnesses are not required. The document's authority comes from its content and its clear connection to your will, not from any legal formality.

Can I change my letter of wishes without changing my will?

Yes. This is one of the key advantages of the letter of wishes. You can rewrite it at any time without solicitor involvement, witnessing, or cost. Simply produce a new signed and dated version and destroy the previous one. Your will remains unchanged.

What happens if my letter of wishes conflicts with my will?

The will takes precedence as the legally binding document. If there is a conflict, for example, the letter directs a specific asset to one person while the will directs it to another, the will governs. This is why your solicitor should review both documents together for consistency.

Can I write a letter of wishes without a solicitor?

Yes. There is no legal requirement to involve a solicitor in drafting a letter of wishes. However, if your estate is complex, involving trusts, business assets, or significant IHT exposure, it is worth having the letter reviewed alongside your will to confirm there are no unintended conflicts or gaps.

Should my letter of wishes be stored with my will?

It should be stored where your executors can easily find it alongside your will, but as a clearly separate document. Many solicitors who store wills on behalf of clients will also store a letter of wishes. Alternatively, keep it in the same secure location as your will and tell your executors of its existence.

Sources & Verification

• HM Revenue & Customs, Inheritance Tax rates and thresholds, gov.uk/inheritance-tax
• Office of the Public Guardian, Wills and estate planning guidance, gov.uk/make-will
• Trustee Act 2000, legislation.gov.uk
• Administration of Estates Act 1925, legislation.gov.uk
• HM Courts & Tribunals Service, Probate fee schedule from 17 November 2025, gov.uk/probate