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A letter of wishes (also called a letter of guidance or memorandum of wishes) is an informal document that accompanies a will. It provides context, guidance, and personal instructions for executors and trustees who must exercise discretion. It is not legally binding but is frequently followed in practice.
A letter of wishes can cover anything the testator wishes to communicate to their executor or trustees. Common inclusions are:
A letter of wishes is not a will and is not part of the will. It does not comply with the formalities in section 9 of the Wills Act 1837 — in writing, signed by the testator (or by someone else at their direction and in their presence), with the signature made or acknowledged in front of two witnesses present at the same time, each of whom then attests and signs. 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.
One of the main advantages of a letter of wishes is privacy. A will becomes a public document when probate is granted — anyone can order a copy through GOV.UK's find a will service. A letter of wishes is not lodged with the probate application, so it does not become part of that public record.
That is not the same as absolute secrecy. Trustees can decide to show the letter to beneficiaries, and it can be disclosed in litigation about how a discretion was exercised. What it avoids is publication as part of the probate record — which is why it is where reasons for excluding a family member, or private financial background, are often set out instead of in the will.
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).
Because trustees weigh the letter against circumstances as they stand when they act, a letter that no longer matches the family — a new child, a significant change in assets, or the breakdown of a relationship with a potential beneficiary — is a letter they are more likely to depart from.
An executor or trustee who finds a letter of wishes is not obliged to follow it. What is usually done with one:
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.
An effective letter of wishes should be:
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.
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