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Wills & Trusts

Letter of Wishes: What It Is and Why It Helps

A letter of wishes is a private note that guides your executors or trustees. It is not legally binding, but it can carry real weight in how your estate is handled.

8 min read · Written by the Fairchild Oldfield team · Last reviewed: July 2026

In one line

A will says who gets what and is legally binding. A letter of wishes explains the thinking behind it, and guides the people making decisions, without binding them.

A letter of wishes is a private, informal document that sits alongside your will or trust and explains how you would like your executors or trustees to use the discretion you have given them. It is not part of the will and is not legally binding, but it is read carefully by the people who act after your death.

It is most useful where a will or trust deliberately leaves room for judgement, such as a discretionary trust that names a class of beneficiaries but not fixed shares. This guide explains what a letter of wishes does, how it differs from a will, what people commonly put in one, and how to write and store it. It forms part of our wider estate planning guide.

What is a letter of wishes?

A letter of wishes is a written note, addressed to your executors or trustees, that sets out your preferences and reasoning in your own words. It has no fixed legal form, does not create legal rights, and stays private rather than becoming a public document at probate. Its purpose is to guide the people who administer your estate, giving them context that a formal will cannot easily hold.

Is a letter of wishes legally binding?

No. A letter of wishes is guidance, not instruction, so the executors or trustees are not legally obliged to follow it. It carries persuasive weight and is usually taken seriously, but decision-makers must still act within the will, the trust deed and the law. Because it is not binding, it should never be relied on to do a job that belongs in the will itself, such as who inherits.

Two different documents

Letter of wishes versus a will

They work together, but they do very different jobs. One is binding and formal, the other is flexible and private.

FeatureWillLetter of wishes
Legally bindingYes, if validNo, guidance only
FormalitiesSigned and witnessed under the Wills Act 1837Signed and dated, not witnessed
Public or privatePublic once probate is grantedStays private
How to change itBy a codicil or a new willRewrite and re-date at any time
Typical contentWho inherits, executors, guardiansReasons, preferences, guidance to trustees

The formalities for a valid will are set out in the Wills Act 1837 (legislation.gov.uk, as at July 2026, subject to change). A letter of wishes has no such statutory form. See our guide on How to Write a Will.

How a letter of wishes works with a trust

A letter of wishes is at its most useful with a discretionary trust. There, the trustees hold assets for a class of beneficiaries and decide who benefits, how much and when. The trust deed gives the powers; the letter of wishes tells the trustees how the settlor hoped those powers would be used, for example favouring a child in poor health, or holding a share back until a grandchild is older. See Trusts Explained for how trusts are set up.

A worked example (illustration only). A parent leaves their estate to a discretionary trust for their three adult children. The will and trust deed name the children as the class of beneficiaries but set no fixed shares, deliberately leaving the split to the trustees. Alongside it, the parent writes a letter of wishes explaining that one child has a disability and may need more support, that another has already received significant lifetime help, and that the trustees should treat education costs for the grandchildren as a priority. The trustees are not bound by any of this, but it gives them a clear, private steer. Because circumstances change, the parent updates the letter every few years without touching the trust deed. Every family is different, so this is general information rather than a plan for any real estate.

What should a letter of wishes include?

A letter of wishes can cover almost anything that helps the people acting after your death, provided it does not try to override the will. Common contents include the reasoning behind how an estate or trust is arranged, guidance to trustees, funeral preferences, and notes on personal items. It should stay consistent with the will and avoid anything that looks like a fresh instruction on who inherits.

  • Guidance to trustees. How you hope discretion over a trust will be exercised, and for whom.
  • Reasons for your decisions. Context that can help if a choice is later questioned by the family.
  • Personal items. Who you would like to receive particular possessions of sentimental value.
  • Funeral and care preferences. Wishes about your funeral, burial or cremation.
  • Children and dependants. Thoughts on upbringing, education or ongoing support, kept as guidance.

Getting it right

How to write and store a letter of wishes

I

Keep it separate

Write it as its own document, not inside the will, so it cannot be mistaken for a legal instruction.

II

Use plain English

Set out your preferences and reasoning clearly, sign and date it, but do not have it witnessed.

III

Stay consistent

Make sure nothing contradicts the will or trust deed, which remain the binding documents.

IV

Store and review

Keep it with the will where executors can find it, and update it as circumstances change.

Letters of wishes in Scotland and Northern Ireland

The idea of a letter of wishes, a private, non-binding note guiding executors or trustees, is used across the UK, but the surrounding law differs. This guide describes England and Wales. Scotland has its own succession law, including legal rights that can entitle a spouse and children to a fixed share of an estate regardless of the will, which a letter of wishes cannot displace. Northern Ireland operates a separate but broadly similar system to England and Wales. Where an estate touches more than one UK nation, it can be worth taking advice in each.

Frequently asked questions

Is a letter of wishes legally binding in the UK?

No. In England and Wales a letter of wishes is guidance rather than a legal instruction, so executors and trustees are not obliged to follow it. It carries persuasive weight and is usually respected, but the binding documents remain the will and any trust deed. For anything you want to be enforceable, such as who inherits, that belongs in the will itself, not the letter.

What is the difference between a will and a letter of wishes?

A will is a formal document, signed and witnessed under the Wills Act 1837, that legally decides who inherits (legislation.gov.uk, as at July 2026, subject to change). A letter of wishes is an informal, private note that explains your reasoning and guides trustees, without binding them. The will controls the outcome; the letter helps the people carrying it out understand and apply your intentions.

Do I need a letter of wishes if I have a will?

Not always. Where a will leaves fixed gifts to named people, it may say everything that is needed. A letter of wishes is most useful where discretion is involved, such as a discretionary trust, or where you want to record reasons, funeral preferences or notes on personal items. Many people choose to write one when their arrangements leave room for judgement.

Can I change my letter of wishes?

Yes, and easily. Unlike a will, a letter of wishes has no formal amendment process, so you can rewrite, re-sign and re-date it whenever your circumstances or preferences change, without a codicil or a new will. Many people review it alongside their will every few years. It is sensible to destroy old versions and keep the current one stored with the will.

Is a letter of wishes private or made public?

A letter of wishes normally stays private. A will becomes a public document once probate is granted and a grant is issued, but a letter of wishes is not lodged at probate, so its contents are generally seen only by your executors or trustees. That privacy is one reason people use it to record sensitive reasoning they would rather not make public.

Can a letter of wishes help with inheritance tax?

Only indirectly. A letter of wishes does not change any tax; that follows the will, the trust and the law. It can guide trustees of a discretionary trust, and after a death the family may in some cases use a deed of variation, within 2 years of the death, to rearrange who inherits (gov.uk, as at July 2026, subject to change). Tax planning of this kind is best discussed with a qualified professional.

About Fairchild Oldfield

The Fairchild Oldfield team brings together estate planning, tax, independent financial advice and client care, working with families across England and Wales.

Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on practical experience, not legal, tax or financial advice.

Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. It is based on the law of England and Wales, and other UK jurisdictions may differ. Figures and rules are current as at July 2026 and are subject to change. Before acting, many people choose to seek advice from a suitably qualified professional, such as a solicitor, a STEP practitioner, an accountant, or an FCA-authorised financial adviser, who can consider your individual circumstances.

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