What a Letter of Wishes Can Cover
- Funeral and burial preferences — burial vs cremation, religious preferences, music choices
- Personal belongings — who gets specific items not mentioned in the Will
- Discretionary trust guidance — how you would like trustees to exercise their discretion
- Care of pets — naming a preferred carer and any financial provision
- Digital assets — a list of your online accounts and what you would like done with social media profiles (keep passwords in a password manager, not in the letter)
- Messages to loved ones — personal letters or explanations of decisions made in the Will
- Business arrangements — guidance on how to handle business interests
💡 Essential if you have a discretionary trust. Trustees need guidance on how to exercise their discretion — who to benefit, in what proportions and in what circumstances. Without a letter of wishes, trustees must make decisions blindly.
Letter of Wishes vs Will — Key Differences
| Will | Letter of Wishes | |
|---|---|---|
| Legally binding? | Yes | No |
| Public on death? | Yes — probate is public | No — remains private |
| Witnessing required? | Yes — formal requirements | No |
| Can be updated? | Yes — new Will or codicil | Yes — simply rewrite it |
| Covers | Legal distribution of estate | Personal preferences and guidance |
How to Write One
There are no formal requirements. Write it clearly, date it, sign it and store it with your Will. Tell your executors it exists and where to find it. Review and update it whenever your circumstances or wishes change.
Because it does not become public record through probate, a letter of wishes suits sensitive personal messages or explanations you would not want published.
What a Letter of Wishes Cannot Do
A letter of wishes guides your executors. It does not bind them. That has some practical consequences worth planning around:
- It cannot override your Will. If the letter says one thing and the Will says another, the Will wins. Avoid wording that seems to contradict a gift in the Will.
- It cannot make a gift legally enforceable. If it matters that a particular person receives a particular item or sum, put it in the Will itself.
- It cannot appoint executors or guardians. Those appointments must be made in the Will. The letter can explain your reasons or give guidance to the people you have appointed.
- It does not need witnesses, so it is easy to lose track of versions. Date every version and destroy the old ones so your executors are not left guessing which is current.
If you find the letter is doing the heavy lifting, that is usually a sign the Will itself needs updating.
Sources & references
Authoritative UK government, HMRC, statute and Citizens Advice sources. Last reviewed: 31 May 2026.
