Writing and Activating a Letter of Wishes: What Executors Need to Know

What to put in a letter of wishes

A letter of wishes can cover anything the testator wishes to communicate to their executor or trustees. Common inclusions are:

• Discretionary trust distributions: Guidance to trustees on how to distribute income and capital among potential beneficiaries (particularly useful for trusts for vulnerable beneficiaries or minor children)
• Personal possessions: Which specific items should go to which person (this is more flexible in a letter than in the will itself, as possessions change)
• Digital assets: Instructions for accessing online accounts, email, social media, and cryptocurrency (including private keys and seed phrases — but consider security)
• Funeral and burial wishes: Preferred type of funeral, music, readings, burial or cremation preference
• Reasons for decisions: Why certain people were excluded or treated differently from others (helps defend against contentious probate claims)
• Business decisions: Instructions for trustees of a family business or investment portfolio
• Personal messages: Anything the testator wants their family to know

Why it is not legally binding

A letter of wishes is not a will. It does not comply with the formalities required by the Wills Act 1837 (written, signed by the testator, witnessed by two witnesses). As a result, it cannot override the terms of the will or change who inherits.

This is a feature, not a bug. The non-binding nature of the letter means trustees and executors can take it into account alongside current circumstances — if the letter was written 10 years ago and circumstances have changed significantly, they can depart from it if that is the right thing to do.

Courts will look at letters of wishes when reviewing how trustees and executors have exercised their discretion. A trustee who departs from a clear letter of wishes without good reason may find their decision challenged.

The letter of wishes is private

One of the main advantages of a letter of wishes is privacy. A will becomes a public document when probate is granted — anyone can search the Probate Registry and read it. A letter of wishes never becomes public; it remains a private communication between the testator and their executor or trustees.

This makes it ideal for sensitive matters — reasons for excluding a family member, private financial arrangements, or digital access information that should not be published.

Updating the letter

Because the letter is not a will, it can be updated at any time without witnesses or solicitors. Simply draft a new letter, date it, sign it, and replace the old one (or make clear which version supersedes another).

The letter of wishes should be reviewed alongside the will whenever circumstances change — a new child, a significant asset change, or the breakdown of a relationship with a potential beneficiary are all triggers for a review.

What executors and trustees should do

When an executor or trustee finds a letter of wishes, they should:

1. Read it carefully and understand what it says
2. Consider whether the wishes can be followed in the current circumstances
3. Document their decision-making process — whether they follow the letter or depart from it, and why
4. If they depart from the letter, be prepared to explain their reasons to beneficiaries
5. Keep the letter confidential unless there is a reason to share it

For discretionary trusts, the letter is particularly important because the trustees have genuine discretion — there is no fixed formula for distribution. A clear letter of wishes gives trustees the confidence to exercise that discretion in line with the deceased's intentions.

Writing an effective letter of wishes

An effective letter of wishes should be:

• Written clearly — no legal jargon required
• Dated and signed — so executors know which version is current
• Specific — vague guidance is less useful than clear instructions
• Stored with the will — so it is found at the right time
• Reviewed regularly — at least every 3–5 years

For guidance on safe will and document storage, see our guide to storing a will safely. For broader estate administration guidance, see the estate administration checklist, complete UK probate guide 2026, and executor first steps guide. For context on applying for probate, see applying for probate. If your letter covers digital assets, see our guide to cryptocurrency in an estate. For trust-related wishes, see the life interest trust (IPDI) guide. For bare trusts for minor beneficiaries, see our bare trust for minor beneficiaries guide. For missing wills, see our missing will and intestacy guide. For deed of variation options, see our deed of variation guide. Farra can help you navigate estate administration — get started here.