What Is a Letter of Wishes?
A Letter of Wishes is a document that sits alongside your Will or trust and gives your executors or trustees additional guidance about your intentions.
It can explain how you would like certain decisions approached, provide context about your family and record personal guidance that may not belong in the legal documents themselves.
A Letter of Wishes is generally not legally binding. Instead, it helps the people responsible for your planning understand your values, priorities and the thinking behind your wishes.
Guidance, not instruction
It can guide executors or trustees without replacing the legally binding terms of your Will or trust.
Normally kept private
Unlike a Will submitted for probate, a Letter of Wishes does not ordinarily form part of the public probate record.
Designed to evolve
It can generally be replaced as your family circumstances, priorities and wishes change.
What is a Letter of Wishes used for?
Your Will or trust establishes the legal framework for your planning. A Letter of Wishes can provide the additional context behind it.
For example, trustees may have discretion over when, why and how a beneficiary is supported. Your Letter of Wishes can explain the considerations you would like them to bear in mind when making those decisions.
This can be particularly useful where family circumstances, beneficiaries or your long-term objectives cannot be fully explained within the legal document itself.
Your planning
The legal document provides the framework. The Letter of Wishes provides additional context. The people responsible for your planning can then consider both.
Your Will or Trust
Establishes the legally effective framework for your estate or trust arrangements.
Your Letter of Wishes
Explains your intentions, priorities and how you would ideally like relevant discretion approached.
Executors or Trustees
Can consider that guidance alongside the legal documents when carrying out their responsibilities.
Letter of Wishes vs Will
They can work together, but they serve different purposes.
| Comparison | Will | Letter of Wishes |
|---|---|---|
| Is it legally binding? |
Yes
A valid Will contains legally effective instructions relating to your estate. |
No
It is generally an informal, non-binding expression of your wishes. |
| What is its purpose? |
Records formal instructions including executors, beneficiaries and how your estate should be dealt with. |
Adds context, guidance and an explanation of your intentions and priorities. |
| Can it become public? |
If probate is granted, the Will is retained by the probate registry and becomes a public record. |
It does not ordinarily form part of the public probate record, although disclosure may sometimes be relevant. |
| How is it changed? |
Formal changes require the appropriate Will-making formalities, such as a codicil or replacement Will. |
It can generally be replaced as your wishes and circumstances evolve. |
| Does one replace the other? |
No. Your Will remains the formal legal document governing your estate after death. |
No. It should complement the Will or trust rather than replace or contradict it. |
A simple way to think about it
Your Will or trust explains what should happen. Your Letter of Wishes can help explain why.
What can you include in a Letter of Wishes?
The contents should reflect your circumstances and the guidance that is relevant to your planning.
Within iTrust121 trust planning, your Letter of Wishes can help capture the following areas.
Beneficiary allocations
Guidance around how you would ideally like beneficiaries to be considered and any relevant individual circumstances.
Exclusions
Details of anyone you do not wish trustees to consider and any relevant context you would like them to understand.
Property guidance
Your views on how trustees should approach property, a family home or property equity within the relevant planning.
Special guidance
Priorities relating to areas such as education, business, vulnerable dependants, charities or important life milestones.
Visibility
Guidance around who you would ideally like to be aware of or see the Letter of Wishes, subject to the responsibilities applying to the trustees.
Personal notes
Your values, priorities and any final thoughts that may help trustees understand the spirit behind your planning.
Letter of Wishes for a trust
A Letter of Wishes can be particularly useful where trustees have discretion about how trust assets should be managed or used for beneficiaries.
The trust deed provides the legal framework. The Letter of Wishes gives trustees additional insight into your values, priorities and how you would ideally like them to approach relevant decisions.
Trust Deed
Establishes the trustees' legal powers, responsibilities and the framework within which the trust operates.
Letter of Wishes
Provides non-binding guidance about your intentions, priorities and preferences.
Greater context
Trustees have more information to consider when making decisions within their legal powers.
The trust deed always comes first
Trustees must exercise their powers in accordance with the trust deed and their legal duties. A Letter of Wishes can guide them, but should not restrict or contradict those responsibilities.
Learn more about iTrust planning and professional trusteeship .
How to write a Letter of Wishes
There is no single prescribed format. The important thing is that the guidance is clear, relevant and consistent with the legal documents it accompanies.
Identify who it is for
Usually your trustees, executors or other people responsible for carrying out the relevant planning.
Explain what it relates to
Make clear which Will, trust or other arrangement the Letter of Wishes is intended to accompany.
Explain your priorities
Record the circumstances, values and considerations you would like the intended reader to understand.
Keep the guidance consistent
It should work alongside your Will or trust rather than attempting to contradict or rewrite the legal document.
Review it as life changes
Revisit the document when your family, beneficiaries, priorities or wider estate planning materially changes.
Do you need a Letter of Wishes template?
There is no single prescribed format. A template can provide a useful starting structure, but your Letter of Wishes should reflect your own circumstances rather than simply following generic wording.
Where it relates to a trust, it is particularly important that the guidance is consistent with the trust deed and does not attempt to make the trustees' discretion legally binding.
When should you update a Letter of Wishes?
It should continue to reflect your current intentions. Consider reviewing it following meaningful changes in your family, beneficiaries or wider planning.
Relationships change
Marriage, separation, divorce or significant changes in family relationships.
Your family changes
New children, grandchildren, dependants or changes in family circumstances.
Your assets change
Material changes to property, business interests or the assets involved in your planning.
Beneficiary needs change
Changes in health, vulnerability, financial circumstances, education or other support needs.
Where a Letter of Wishes fits into estate planning
A Letter of Wishes does not sit in isolation. Depending on your circumstances, it can work alongside your Will, trust arrangements, Lasting Powers of Attorney and professional appointments.
Letter of Wishes FAQs
Is a Letter of Wishes legally binding?
Generally, no. A Letter of Wishes is normally an informal, non-binding document intended to provide guidance. The legally effective Will or trust remains the governing document.
Can trustees ignore a Letter of Wishes?
Trustees are not normally legally bound by the Letter of Wishes. They must exercise their own judgement in accordance with the trust deed and their legal duties, while considering relevant guidance where appropriate.
What should I include in a Letter of Wishes?
This depends on your planning. Within iTrust121 trust planning this may include beneficiary allocations, exclusions, property guidance, special guidance, visibility preferences and personal notes for your trustees.
Can a Letter of Wishes override a Will or trust?
No. A Letter of Wishes should complement the legally effective document rather than contradict or attempt to rewrite it.
Can I change my Letter of Wishes?
Generally, yes. One of its advantages is that the guidance can be revisited as your family, beneficiaries, priorities and circumstances change.
Is a Letter of Wishes private?
It will normally be treated as a private document and does not ordinarily form part of the public probate record. However, confidentiality is not absolute and disclosure can sometimes become relevant in the administration of a trust or legal proceedings.
Is a Letter of Wishes the same as a Will?
No. A Will contains formal legal instructions relating to your estate. A Letter of Wishes is a separate document that can provide additional guidance and context.
Can a Letter of Wishes accompany a trust?
Yes. It can be particularly useful where trustees have discretion and the person creating the trust wants to give them additional guidance about their intentions.
Who should read my Letter of Wishes?
This will depend on your arrangements. The document is commonly intended for trustees or executors responsible for carrying out the relevant planning. Where a trust is involved, wider disclosure may need to be considered by the trustees.
Legal documents explain what should happen. A Letter of Wishes can help explain why.
A well-considered Letter of Wishes can give executors and trustees valuable context when carrying out your planning and making decisions for the people you care about.
It should work alongside your legal documents rather than replacing them and should be reviewed whenever your circumstances or wishes materially change.