A will and a letter of wishes are two distinct legal documents that work alongside each other during estate administration. A will is a legally binding document that determines how your estate is distributed after death, while a letter of wishes is a non-binding personal document that provides guidance and context to your executors and trustees. Understanding the difference between the two helps ensure your intentions are communicated as clearly and effectively as possible.
Both documents play an important role in estate administration, but they serve different purposes and carry different legal weight. The sections below address the most common questions people have about letters of wishes and how they interact with the probate process.
Is a letter of wishes legally binding?
A letter of wishes is not legally binding. Unlike a will, which creates enforceable legal obligations once it has been executed correctly, a letter of wishes is an informal document that expresses your preferences without compelling anyone to follow them. Executors and trustees are expected to take it seriously, but they are not legally required to act on its contents.
This distinction matters in practice. Because a will must comply with the Wills Act 1837, it requires witnesses, signatures, and strict formalities to be valid. A letter of wishes has no such requirements. That flexibility is part of its value: it can be written, updated, and set aside without legal process. However, that same flexibility means it carries no guarantee of enforcement.
Courts may consider a letter of wishes when resolving disputes, particularly where trustees have discretionary powers, but the document itself does not create legal rights for beneficiaries. The will remains the authoritative instrument.
What can a letter of wishes cover that a will cannot?
A letter of wishes can address personal, emotional, and informal matters that a will is ill-suited to handle. While a will deals with the formal distribution of assets, a letter of wishes can explain the reasoning behind those decisions, provide guidance on sensitive family matters, and communicate wishes that would be inappropriate or impractical to include in a legal document.
Common uses for a letter of wishes include:
- Explaining why certain beneficiaries have received more or less than others, to reduce the risk of family disputes
- Expressing preferences for specific personal items or sentimental belongings not formally bequeathed in the will
- Providing guidance to trustees of a discretionary trust on how to exercise their powers
- Setting out funeral and burial preferences in detail
- Leaving personal messages or explanations for family members
- Giving context about the care of dependants, including preferences for guardians
Because a will is a public document once probate is granted, a letter of wishes also offers a degree of privacy. Sensitive family matters, personal reflections, or explanations about complex relationships can be communicated confidentially through a letter of wishes without becoming part of the public record.
Who reads a letter of wishes during probate?
During probate, a letter of wishes is read by the executors named in the will and, where relevant, by any trustees managing a trust established under the will. It is not submitted to the Probate Registry and does not form part of the official grant of probate, so it remains a private document between the deceased and those administering the estate.
Solicitors acting for the estate will typically be made aware of its existence and may review it to ensure the executors are properly informed of the deceased’s intentions. Beneficiaries do not have an automatic right to see a letter of wishes, although executors and trustees may choose to share it at their discretion.
This privacy is one of the document’s most practical advantages. Unlike the will, which becomes publicly accessible once probate is granted, a letter of wishes never enters the public domain unless the executors choose to disclose it.
Can a letter of wishes affect inheritance tax or probate valuations?
A letter of wishes does not directly affect inheritance tax liability or the probate valuation process. Inheritance tax is calculated based on the value of the estate as established through formal valuations, and the legal distribution of assets is governed by the will. A letter of wishes has no bearing on either of these calculations.
However, a letter of wishes can indirectly influence the administration process. For example, if it expresses a preference for certain chattels to pass to specific individuals, this can inform how executors approach the valuation and distribution of personal property. Where items of significant value are involved, such as antiques, jewellery, or collections, executors still require a formal probate valuation for HMRC purposes regardless of any informal guidance in a letter of wishes.
Accurate valuations of estate contents remain essential. HMRC expects all assets forming part of the estate to be properly valued in compliance with section 160 of the Inheritance Tax Act 1984, and a letter of wishes cannot substitute for that requirement. The wishes of the deceased regarding personal items do not alter the taxable value of those items.
Should a letter of wishes be updated when a will is changed?
Yes, a letter of wishes should be reviewed and updated whenever a will is changed, and ideally whenever there is a significant change in personal circumstances. Because the letter of wishes provides context for the decisions made in the will, an outdated letter can create confusion, contradict the revised will, or leave executors with misleading guidance.
Common triggers for updating a letter of wishes include:
- Marriage, divorce, or the formation or dissolution of a civil partnership
- The birth or adoption of children or grandchildren
- The death of a named beneficiary or executor
- Significant changes to the value or composition of the estate
- Changes in family relationships or circumstances that affect the reasoning behind the will
Unlike a will, a letter of wishes can simply be rewritten and the previous version destroyed. There is no need for a formal amendment process. However, it is good practice to date each version clearly and to ensure that executors and trustees know where the current letter is held.
Does a letter of wishes need a solicitor or witness?
A letter of wishes does not legally require a solicitor to draft it or a witness to sign it. Because it is not a legally binding document, it is not subject to the formalities that govern a valid will. It can be handwritten or typed, and it does not need to follow any particular format or structure.
That said, instructing a solicitor to assist with drafting a letter of wishes is advisable in more complex estates, particularly where there are discretionary trusts, blended families, or significant assets. A solicitor can help ensure the letter is clear, consistent with the will, and unlikely to cause confusion or conflict among beneficiaries.
While no witness is required, it is sensible to sign and date the letter to confirm its authenticity and to indicate when it was written. Keeping the letter with the will, or informing the solicitor holding the will of its existence, ensures it is found and acted upon at the right time.
How Avery Associates supports estate administration during probate
When a loved one passes away, executors face a wide range of practical responsibilities alongside the emotional weight of bereavement. Avery Associates provides comprehensive support throughout the estate administration process, ensuring that every aspect is handled with professionalism, accuracy, and care.
- RICS-accredited probate valuations of property and household contents, fully compliant with section 160 of the Inheritance Tax Act 1984 and accepted by HMRC without dispute
- Contents valuation covering all chattels, antiques, jewellery, and personal effects, including items referenced in a letter of wishes
- Full probate house clearance, including deep cleaning, garden clearance, vehicle disposal, and document destruction
- Nationwide coverage, with dedicated local teams serving every county across the UK
- Reports returned within five working days, with urgent written reports available within 24 hours
Whether you are managing a straightforward estate or navigating a more complex administration, Avery Associates provides an end-to-end service that removes complexity and reduces risk at every stage. Contact Avery Associates today for a free initial consultation.
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