Accountant's Guide to Client Will Planning: Advice Without Liability

David, a chartered accountant with 18 years' experience, watched his client build a £2.4 million property portfolio over a decade. When the 52-year-old client died suddenly without a will, his unmarried partner of 15 years inherited nothing under intestacy rules. The estate went to distant relatives the client hadn't spoken to in years.

David knew his client needed a will—he'd mentioned it several times during tax reviews—but he wasn't sure how forcefully he could advise without stepping into legal territory.

This scenario plays out in accounting practices across the UK every year. Research shows that approximately 50% of UK adults don't have a will, yet fewer than 1 in 10 UK businesses have succession plans in place despite accountants regularly advising these same business owners on complex tax strategies.

The uncomfortable truth: many accountants avoid estate planning conversations entirely because they're unclear about their duty of care, worried about professional negligence, or unsure how to add value without providing legal advice.

This guide clarifies exactly where accountants can help clients with will planning, when to refer, and how to integrate estate planning into your practice without liability risk.

This article provides general information for accountants considering how to address estate planning with clients. It does not constitute legal or professional indemnity advice. Accountants should consult their professional bodies, legal advisors, and professional indemnity insurers regarding their specific scope of practice and liability coverage.

Why Estate Planning Belongs in Your Practice

Your clients already trust you with their most sensitive financial information. You know their income, their assets, their business structures, and their long-term financial goals. Estate planning is the natural extension of comprehensive tax advisory.

The numbers make this clear. IHT receipts reached £6.70 billion in 2022-23, representing a 12% increase from the previous year. 31,500 estates (4.62% of UK deaths) paid inheritance tax in 2022-23—these are YOUR clients.

The concentration is even more striking in areas where accountants serve wealthy clients. London and the South East accounted for £2.98 billion (44%) of all UK inheritance tax in 2022-23. If you serve clients in these regions, estate planning isn't optional—it's essential.

Consider business succession. You advise on business growth, tax efficiency, and profit extraction. But what happens when your business owner client dies? Just 9% of UK businesses have succession plans fully integrated into their strategy, and 67% of business owners plan to leave their business within the next 10 years.

Sarah, 48, built a £1.8 million marketing agency over 15 years. Her accountant handled her business tax planning impeccably. But when Sarah died in a car accident, she had no will. Her shares passed to her estranged husband under intestacy rules, destroying the business her business partner had helped build. The accountant hadn't mentioned estate planning because he thought it was "outside his remit."

The reality: comprehensive client service includes estate planning awareness. It increases client retention, demonstrates professional value, and—critically—helps clients avoid devastating outcomes like Sarah's. Understanding what an executor does is also essential when advising clients about their will planning responsibilities.

Understanding Your Professional Boundaries

The line between helpful guidance and unauthorised legal advice isn't always clear. Understanding exactly where that boundary sits is essential for managing professional risk while serving clients effectively.

The legal framework comes from Hedley Byrne & Co Ltd v Heller & Partners Ltd [1964], which established the "assumption of responsibility" principle. A duty of care arises when someone possessing special skill undertakes to apply that skill for another's assistance, and that person reasonably relies upon it.

For professional negligence to succeed, three elements must all be present: duty of care, breach of that duty, and causation (the breach must have caused the loss). Understanding these elements helps you manage risk.

The Supreme Court refined this framework in Manchester Building Society v Grant Thornton UK LLP [2021] UKSC 20. The Court confirmed that the scope of professional duty is governed by the purpose of the duty, judged objectively by reference to why the advice is being given. This is a reminder to all professional advisers of the importance of clearly documenting and managing the agreed scope and purpose of a professional engagement.

Here's the critical distinction: providing information, providing advice, and assuming responsibility are three different things.

What accountants CAN do:

Identify potential IHT exposure based on estate valuation
Explain tax implications of different will provisions
Suggest that a will is needed
Explain consequences of dying without a will under UK intestacy rules
Calculate approximate IHT liability
Recommend professional will drafting

What requires a solicitor:

Drafting wills or will provisions
Advising on trust structures for family protection
Providing legal opinions on will validity
Interpreting complex family law situations
Mediating inheritance disputes
Advising on contentious probate matters

ICAEW provides guidance in TAXguide 16/20 on basic IHT planning for practitioners, outlining the inheritance tax rules and planning points that non-specialist practitioners can address with clients.

James, an accountant, identified that his client's £850,000 estate would face approximately £210,000 in IHT. He explained the calculation, discussed the residence nil rate band, and recommended the client consult a solicitor about will planning. The client was grateful for the insight, got proper legal advice, and James faced no liability risk—because he stayed firmly within his scope of practice.

The safe harbor approach: "I can help you understand the tax implications, but you'll need a solicitor for the legal documents."

The Five Client Conversations That Trigger Will Planning

There are specific moments in the accountant-client relationship where estate planning conversations are not just appropriate—they're expected. Missing these opportunities means failing to serve clients comprehensively.

1. Business Exit or Sale

When your client is receiving significant liquidity from a business sale, their estate planning needs change dramatically overnight. A business owner with a £400,000 estate suddenly has £1.6 million after selling their company. The IHT exposure jumps from £30,000 to £510,000.

"You've spent 20 years building this £1.2 million business—have you considered what happens to the sale proceeds if something happens to you before we complete the tax planning?"

This isn't fear-mongering. It's practical risk management.

2. Property Acquisition or Portfolio Growth

The IHT threshold is £325,000 (or up to £500,000 with the residence nil rate band). In London and the South East, a single property often exceeds this. When your client acquires their second property, pushing their estate over £1 million, IHT becomes a material concern.

Emma and Tom bought a rental property for £380,000, adding to their £450,000 home. Their accountant calculated their estate value at £830,000, creating potential IHT exposure of £202,000. One conversation during the property purchase tax review prompted them to create proper wills with IHT planning—saving their children potentially £150,000.

3. Year-End Tax Review

Your annual tax review already covers income tax, corporation tax, VAT, and tax-efficient planning. Why not estate planning? It's a natural time to discuss overall financial position, and you're already looking at the client's complete financial picture.

"Looking at this year's balance sheet, your estate is approximately £920,000. Without proper planning, your family could face a £238,000 IHT bill. When did you last review your will?"

Three minutes of conversation. Massive potential value.

4. Family Status Changes

Marriage automatically revokes previous wills under the Wills Act 1837 (unless the will was made in contemplation of that specific marriage). Divorce doesn't revoke a will but affects how it's read. Birth of children raises guardianship questions.

When your client mentions getting married, divorced, or having children, estate planning isn't tangential—it's urgent.

Richard, 52, mentioned during a routine call that he'd remarried. His accountant asked about his will. Richard assumed his old will still worked. It didn't—it had been automatically revoked by his marriage. His new wife would have inherited under intestacy rules, potentially leaving his adult children from his first marriage with nothing from his £1.4 million estate.

5. Business Structure Changes

When a sole trader incorporates, partnership interests change, or share ownership shifts, the estate planning implications can be significant. Business property relief (BPR) can reduce IHT by 50-100% on qualifying business assets—but only if the will is structured correctly.

"Your shares now qualify for business property relief, potentially saving £400,000 in IHT. But this only works if your will is properly structured. Have you reviewed it since incorporating?"

You're not providing legal advice. You're identifying a tax planning issue that requires professional attention.

IHT Planning Basics Every Accountant Should Know

You don't need to be an IHT specialist to have valuable estate planning conversations. Understanding the core framework positions you as a knowledgeable advisor who recognizes when clients need specialist help.

Current IHT Framework (2024/25)

The standard nil rate band is £325,000—unchanged since 2009 and frozen until at least 2030. The rate is 40% on estates above this threshold. For a comprehensive overview of how inheritance tax works in the UK, including current thresholds and exemptions.

The residence nil rate band (RNRB) adds up to £175,000 when the main residence passes to direct descendants (children, grandchildren). This creates a combined potential threshold of £500,000 for individuals, £1 million for married couples.

But there's a taper. For estates over £2 million, the RNRB reduces by £1 for every £2 over the threshold. An estate worth £2.35 million loses the RNRB entirely.

Key Reliefs Accountants Should Recognize

Business Property Relief (BPR): 50-100% relief on qualifying business assets. Trading businesses, unlisted company shares, and AIM shares can qualify for 100% relief (though AIM shares will reduce to 50% from April 2026). Assets must be owned for two years before death.

Important change: From April 2026, BPR will be capped at £1 million of 100% relief, with assets above this qualifying for only 50% relief.

Spousal Exemption: Unlimited IHT-free transfers between UK-domiciled married couples and civil partners.

Seven-Year Rule: Potentially exempt transfers (PETs) become fully exempt if the donor survives seven years from the date of the gift. Taper relief applies between years three and seven.

Common IHT Planning Mistakes You'll Spot

Your clients make predictable errors. Spotting these positions you as the professional who prevented a costly mistake:

Assuming spouses inherit automatically: True for married couples, devastating for unmarried partners who get nothing under intestacy
Misunderstanding the seven-year rule: The clock starts from the date of the gift, not when they "started thinking about it"
Forgetting pension planning: Pensions usually pass outside the estate but need proper beneficiary designation
Not using both spouses' allowances: Failing to utilize transferable nil rate bands wastes £325,000 of tax-free allowance
Gifting with reservation: Parents "gifting" their house to children but continuing to live there rent-free—HMRC treats this as still part of the estate

When to Raise IHT Concerns

If your client's estate exceeds £325,000 (or £500,000 with property passing to direct descendants), IHT planning matters. The conversation becomes urgent for:

Unmarried couples with significant joint assets
Business owners not utilizing BPR properly
Second marriages without updated wills
Clients making large gifts without understanding tax implications
Estates in London/South East where property values alone exceed thresholds

Conversation starter: "Looking at your balance sheet, your estate is approximately £850,000. Without proper planning, your family could face a £210,000 IHT bill. Have you reviewed your will recently to ensure it's structured to minimize this?"

You've identified the issue, quantified the risk, and recommended action. That's valuable advice within your professional scope.

How to Refer Clients Without Losing the Relationship

Many accountants fear that referring clients to solicitors means losing control of the relationship or appearing incompetent. The opposite is true.

Referral demonstrates comprehensive service, not limitation. You're positioning yourself as the quarterback who coordinates specialists for the client's benefit.

Best practice approach: "I work with several excellent solicitors who specialize in estate planning. Based on your situation, you'd benefit from their expertise. Would you like me to introduce you?"

Stay involved after the referral. "Once they've drafted your will, I'd be happy to review it from a tax perspective to ensure it aligns with our overall tax planning strategy."

This keeps you central to the client relationship while ensuring they get appropriate specialist advice.

Building Your Referral Network

Develop relationships with 2-3 trusted solicitors who:

Specialize in estate planning (not generalists)
Communicate clearly with clients (not legal jargon)
Respond promptly (not six-week delays)
Welcome collaborative relationships with accountants
Don't push unnecessary complex structures

Avoid referral fee arrangements. Clean professional relationships maintain your independence and eliminate conflicts of interest. Your recommendation carries more weight when clients know you're not financially motivated.

Red flags in referral partners: aggressive sales tactics, pushing expensive discretionary trusts for straightforward situations, poor client communication, or reluctance to collaborate with other professionals.

Document every referral. Note in your client file: "Advised client of potential £340,000 IHT exposure. Recommended consultation with specialist solicitor. Referred to [name] on [date]."

Follow up in 3-6 months: "Did you get that will sorted with the solicitor I recommended?"

When to Suggest Online Services vs. Solicitors

Not every client needs a £800 solicitor's bill. For straightforward situations, online will services provide appropriate, cost-effective solutions.

Straightforward estate (online service like WUHLD may be suitable):

Single or married/civil partnership
No minor children, or adult children only
Clear distribution wishes
Estate value under £1 million
No business ownership complications
No property abroad
No disability trusts needed
No contentious family dynamics

Complex estate (solicitor required):

Blended families with children from multiple relationships
Minor children requiring detailed guardianship arrangements
Significant business assets needing BPR planning
International assets or complex tax residency
Disability trusts for vulnerable beneficiaries
Expected will challenges or family disputes
Estates over £2 million requiring sophisticated IHT planning

Example script: "Based on your situation—married couple, adult children, straightforward wishes—an online will service like WUHLD could handle this well for £49.99. Takes 15 minutes, you preview everything free before paying. But with your business assets and the property in Spain, you'd benefit from a specialist solicitor. I can introduce you to someone who works with several of my clients."

You're demonstrating judgment, managing costs appropriately, and maintaining your advisory role.

Business Succession Planning vs. Personal Estate Planning

Business owners represent a significant portion of most accountancy practices. They also face unique estate planning challenges where you have distinctive expertise and insight.

Why Business Owners Resist Estate Planning

You've seen it repeatedly. Your most successful clients—the ones building £2 million businesses—avoid estate planning with predictable excuses:

"My business IS my estate planning." (Dangerous assumption)

"Writing a will feels like inviting death." (Superstition over prudence)

"I'm too busy building the business." (Ironically, making the problem worse)

"My family will figure it out." (They won't—at least not well)

Research shows fewer than 1 in 10 UK businesses have succession plans, yet you're advising these same owners on complex tax strategies, R&D claims, and capital allowances.

What Happens When Business Owners Die Without a Will

The consequences vary by business structure, and you understand these structures better than anyone:

Sole trader: The business effectively dies with the owner. Assets distribute under intestacy rules, often to people with no business experience or interest.

Partnership: Typically dissolves unless the partnership agreement specifies otherwise. Remaining partners may be forced to buy out the deceased's share from family members who want immediate cash, not ongoing partnership.

Limited company: Shares pass to the estate, distributed according to the will—or under intestacy to potentially the wrong people. The business continues, but ownership may pass to family members who have no involvement in the business and no understanding of its value or strategy.

Real scenario: Two unmarried business partners built a £1.6 million consultancy together over 12 years. When one partner died without a will, his 50% share passed under intestacy to his siblings, who had never been involved in the business. They demanded an immediate buyout at full market value. The surviving partner couldn't raise £800,000 quickly, the business collapsed, and both families lost everything.

One will could have prevented total loss for both families.

Critical Documents Beyond the Will

You're well-positioned to identify when clients need these business-critical documents:

Partnership agreement with death provisions: Specifies what happens to a deceased partner's share—whether it transfers to family, gets bought by remaining partners, or triggers dissolution.

Shareholders' agreement with share transfer restrictions: Controls who can own shares, preventing shares from passing to people the other shareholders don't want involved.

Buy-sell agreement funded by life insurance: Provides the cash mechanism for remaining shareholders to purchase a deceased shareholder's shares at a pre-agreed valuation.

Cross-option agreements for IHT planning: Carefully structured arrangements allowing family to sell shares to the company or other shareholders at market value, generating cash to pay IHT while preserving business continuity.

Expression of wishes for pension death benefits: Pensions pass outside the estate but need proper beneficiary designation to avoid unintended recipients.

Business Property Relief Complications

This is where your expertise becomes invaluable. BPR provides 50-100% IHT relief on qualifying business assets, but qualifying is complex:

Assets must be owned for 2+ years before death
Must be a trading business (investment businesses don't qualify)
Relief can be lost if the business is sold before death
The will must be structured to preserve and maximize BPR
From April 2026, relief is capped at £1 million for 100% relief, with only 50% relief above this threshold

You understand business valuations, trading vs. investment classification, and when BPR applies. This is technical knowledge solicitors often lack.

Example: James, 48, built a £3 million manufacturing business qualifying for BPR. His will left everything to his wife (IHT-free). When she died three years later, the business value had been extracted as cash dividends, losing BPR qualification. Result: £1.1 million unexpected IHT bill. Proper planning with input from both accountant and solicitor would have preserved BPR through appropriate trust structures.

Your role: identify BPR opportunities, calculate potential tax savings, explain when business structure affects relief, and coordinate timing of will planning with business succession planning.

You can spot when business succession plans contradict personal wills—like shares passing to adult children through the will while the shareholders' agreement gives first refusal to the business partner.

This isn't legal advice. It's recognizing tax and business structure implications that require professional coordination.

Documentation and Liability Protection

Managing professional risk requires systematic documentation of estate planning conversations. You're not trying to prove you gave perfect advice—you're demonstrating you acted reasonably within your scope of practice.

Document Every Conversation

Create a standard file note template for estate planning discussions:

"Discussed estate planning on [date]. Calculated approximate estate value of £[amount] based on [assets considered]. Identified potential IHT liability of approximately £[amount]. Explained [specific tax implications]. Recommended client consult solicitor regarding will preparation. Client stated [their intention/timeline]."

Email follow-up creates a paper trail: "Following our discussion today about your estate planning, I've calculated your potential IHT exposure at approximately £340,000. I recommend consulting a specialist solicitor to structure your will for tax efficiency. I can introduce you to [name], who works with several of my clients on estate planning."

Your engagement letter should specify scope clearly: "Our service includes identifying potential inheritance tax exposure and explaining the tax implications of various estate planning strategies. We do not provide legal advice regarding wills, trusts, or estate administration. We will refer you to qualified solicitors for will drafting and estate planning legal advice."

What NOT to Document

Avoid creating records that suggest you exceeded your scope:

Specific will provisions you suggested (that's legal advice)
Guarantees about IHT savings (outcomes depend on many factors outside your control)
Recommendations about who should inherit what (family dynamics and legal issues)

Your documentation should demonstrate you identified tax issues, explained implications, and recommended appropriate specialist advice.

Professional Indemnity Insurance Considerations

Confirm your professional indemnity insurance covers "estate planning advice" or "IHT planning" within appropriate limits. Understand exclusions—typically will drafting, trust administration, and legal advice are excluded because they're outside accountants' scope.

If you're expanding estate planning services, discuss additional coverage requirements with your insurance broker. The cost is minimal compared to the risk of an uncovered claim.

When You've Gone Too Far

Recognize the warning signs that you've strayed outside your professional scope:

Drafting will language, even informally ("You should write in your will that...")
Opining on legal validity of existing wills ("This will is invalid because...")
Mediating family disputes about inheritance ("Your son should receive more because...")
Advising on trust structures without referring to a solicitor ("You need a discretionary trust that...")

If you catch yourself doing any of these, stop immediately and refer to an appropriate legal professional.

Safety checklist before concluding any estate planning conversation:

Explained IHT implications based on current estate value
Recommended professional will drafting
Documented conversation in client file
Stayed within tax advisory scope
Referred to qualified professional for legal documents

Introducing WUHLD to Suitable Clients

For clients with straightforward estates, online will services provide a practical, cost-effective solution that removes the barriers preventing many people from creating wills.

Why Accountants Recommend WUHLD

Professional independence matters. WUHLD charges no referral fees, eliminating any conflict of interest. When you recommend WUHLD, clients know you're advising based on their needs, not your commission.

Transparent pricing makes recommendations easy. At £49.99 for a complete will package, you can confidently recommend it without clients worrying about surprise bills. Compare this to £650-800+ for solicitor-drafted wills.

The online format removes scheduling friction. Clients can complete their will at 10 PM on a Tuesday rather than waiting three weeks for a solicitor appointment. The 15-minute process means they actually get it done instead of perpetually delaying.

Professional output builds confidence. Clients receive four documents: their complete legally binding will, a 12-page Testator Guide explaining how to execute the will properly, a Witness Guide for their witnesses, and a Complete Asset Inventory document. Everything meets UK legal requirements under the Wills Act 1837.

The preview-before-payment model eliminates purchase anxiety. Clients see their complete will before paying anything. If it's not right, they haven't lost money.

Perfect WUHLD Client Profile

Recommend WUHLD when clients meet these criteria:

Single or married/civil partnership
No minor children, or adult children only
Straightforward asset distribution wishes
Estate value under £1 million
No business ownership requiring BPR planning
No property abroad
No disability trusts needed
No contentious family dynamics or expected challenges

For these clients, WUHLD delivers exactly what they need without unnecessary complexity or expense.

The Professional Recommendation

"Look, here's my professional view: your situation is straightforward enough that you don't need a £800 solicitor's bill. Your estate is £620,000—above the IHT threshold but not requiring complex planning. You're married, your children are adults, and you want a standard distribution.

WUHLD is an online service for £49.99 that handles exactly your situation. Takes 15 minutes, you preview everything before paying, and you get legally valid documents. You can update it free for life if circumstances change.

For your circumstances, that's appropriate. If your situation were more complex—minor children needing guardianship arrangements, business assets requiring BPR planning, or international property—I'd send you to a specialist solicitor. But for you? This makes sense."

When NOT to Recommend WUHLD

Recognize when clients need solicitor expertise:

Minor children (guardianship benefits from legal advice on education, religion, financial provisions)
Blended families (complex family dynamics need careful legal structuring)
Business assets with BPR planning requirements
Property in multiple jurisdictions
Disability trusts for vulnerable beneficiaries
Family disputes or expected will challenges
Estates over £2 million (sophisticated IHT planning likely needed)
Clients who want detailed legal consultation about options

For these situations, refer to specialist solicitors. Your professional judgment about when complexity requires specialist help builds client trust.

Following Up

Track which clients you've discussed estate planning with. A simple spreadsheet works: client name, discussion date, recommendation made, action taken.

Follow up in 6 months: "When we met in April, we discussed your estate planning. Did you get that will sorted?"

You're not tracking conversions or commissions (there are none). You're demonstrating comprehensive client care by ensuring they've protected their families.

Building Estate Planning Into Your Annual Review Process

The most effective approach makes estate planning conversations routine rather than awkward. Systematic integration into existing processes ensures you never miss the opportunity to add value.

Annual Estate Planning Checklist

Add these items to your year-end review template:

Current estate value (assets minus liabilities)
Estimated IHT exposure (if estate exceeds £325,000)
Date of last will review
Significant life changes: marriage, divorce, children born, property acquisitions
Business structure changes affecting BPR qualification
Large gifts made this year (track seven-year rule implications)

This takes three minutes to discuss and positions estate planning as a standard component of comprehensive tax advisory.

The 3-Minute Estate Planning Check-In

Build this into every annual review:

"Before we finish, three quick questions about your estate planning:

What's happened in your family this year—any marriages, births, property purchases?
When did you last update your will?
Do you know roughly what your estate is worth today?"

These questions accomplish three things: they identify triggering events, establish whether existing planning is current, and ensure the client understands their estate value for IHT purposes.

Segment Your Client Base

Not every client requires the same level of estate planning attention. Prioritize systematically:

Priority 1 (High-value/complex): Estates over £1 million, business owners, complex family situations—schedule dedicated estate planning review annually, coordinate with solicitors and IFAs.

Priority 2 (Mid-level): Estates £325,000-£1 million—incorporate estate planning into annual tax review, provide specific IHT calculations, make appropriate referrals.

Priority 3 (Emerging): Estates under £325,000—mention estate planning annually, document the conversation, plant seeds for future when estate grows.

This segmentation ensures you allocate time appropriately while still addressing estate planning systematically with all clients.

Practice Management Integration

Modern practice management systems should track estate planning:

Add "Last Will Review Date" field to client records
Set automatic reminders triggered by life events (marriage, child born, business sale)
Track referrals made (quality of service metric, not revenue)
Record estate planning conversations (risk management)

Annual estate planning workshops for clients provide batch education: "Business Succession and Estate Planning for Business Owners" positions you as the comprehensive advisor while educating multiple clients efficiently.

Marketing Your Expanded Service

Update client-facing materials to reflect comprehensive service:

Website: "Comprehensive tax and estate planning advisory—ensuring your wealth transfers to the right people at the right time with minimal tax."

Client newsletter: Quarterly estate planning tips—IHT threshold changes, case studies (anonymized), common mistakes to avoid.

Professional network: Position yourself as the accountant who provides comprehensive advisory including estate planning awareness.

ROI of Estate Planning Conversations

These conversations deliver returns beyond immediate revenue:

Deeper client relationships: Discussing mortality and family protection builds profound trust. Clients share more, refer more, and stay longer.

Increased referrals: Comprehensive service differentiates you from compliance-focused competitors. "My accountant helped us sort out our entire estate plan" generates referrals.

Reduced client fires: Proactive estate planning prevents the midnight call: "My father died without a will and the family business is in chaos—what do we do?"

Natural progression to other services: Estate planning conversations lead naturally to trust administration, probate services, and financial planning for the next generation.

The time investment is minimal—3-5 minutes per annual review. The client value is substantial—potentially hundreds of thousands in tax savings and family protection.

Frequently Asked Questions

Q: Can accountants legally give estate planning advice to clients?

A: Accountants can identify IHT exposure, explain tax implications of estate decisions, and recommend professional will drafting. However, drafting wills, advising on trust structures, or providing legal opinions on will validity requires a solicitor. The key distinction is between tax advice (accountant scope) and legal advice (solicitor scope).

Q: Will I be liable if I don't mention estate planning and my client dies without a will?

A: Professional negligence requires three elements: duty of care, breach of that duty, and causation. Your engagement letter defines your scope of service. If you've clearly stated that estate planning advice is not included, you're unlikely to have assumed that duty. However, documenting estate planning conversations demonstrates comprehensive client service and manages risk effectively.

Q: How do I bring up wills without sounding like I'm trying to sell something?

A: Frame estate planning as part of comprehensive tax advisory during natural trigger moments: business exits, property acquisitions, year-end reviews, family changes, or business structure changes. Use language like "Looking at your balance sheet, your estate is approximately £850,000, which creates potential IHT exposure of £210,000. Have you reviewed your will recently?" This identifies a tax issue, not a sales pitch.

Q: When should I refer clients to solicitors versus recommending an online service like WUHLD?

A: Recommend online services for straightforward situations: single/married couples, adult children, clear wishes, estates under £1 million, no business complications, no international property. Refer to solicitors for complex situations: blended families, minor children, significant business assets, property abroad, disability trusts, family disputes, or estates over £2 million requiring sophisticated planning.

Q: What if a client asks me to review their existing will from a tax perspective?

A: You can review a will for tax efficiency, identify potential IHT issues, and suggest areas that might benefit from specialist advice. Document clearly that you're reviewing tax implications only, not providing legal opinions on validity, interpretation, or family law matters. If you spot issues outside your expertise, refer to a solicitor.

Q: Do I need special insurance to discuss estate planning with clients?

A: Confirm your professional indemnity insurance covers "estate planning advice" or "IHT planning" within your scope of practice. Most policies exclude will drafting and trust administration because those are outside accountants' scope. If expanding estate planning services significantly, discuss coverage with your insurance broker.

Key Takeaways for Accountants

Estate planning belongs in your practice: With IHT receipts at £6.7 billion and approximately 50% of UK adults lacking wills, your clients need this guidance. You're uniquely positioned to identify tax implications and trigger appropriate action.

Know your boundaries: Identify IHT exposure and explain tax implications (within your scope), but refer to solicitors for legal document drafting (required for compliance). The distinction between tax advice and legal advice is clear—stay on your side of it.

Five trigger conversations: Business exits, property acquisitions, year-end reviews, family changes, and business structure changes are natural moments to raise estate planning. These aren't awkward interruptions—they're expected components of comprehensive advisory.

Protect yourself with documentation: Record every estate planning conversation in client files, clarify scope in engagement letters, and stay firmly within tax advisory boundaries. Your documentation demonstrates you acted reasonably within professional standards.

Refer with confidence: For straightforward situations, WUHLD offers £49.99 online wills that remove cost and scheduling barriers. For complex estates, build relationships with 2-3 specialist solicitors who welcome collaborative professional relationships.

David's client with the £2.4 million estate didn't need complicated trust structures or expensive legal strategies—he just needed a valid will. One 15-minute conversation during a tax review could have prevented his unmarried partner from losing everything.

As accountants, you're uniquely positioned to spot these situations before they become tragedies.

For clients with straightforward estates, recommend WUHLD: legally valid UK wills in 15 minutes online for £49.99 (no solicitor appointments, no £650+ bills). They preview everything free before paying, and receive four essential documents—complete will, 12-page Testator Guide, Witness Guide, and Complete Asset Inventory.

No subscriptions, no hidden fees, no referral commissions—just clear estate planning that lets you serve your clients comprehensively without crossing professional boundaries.

Ready to Create Your Will?

WUHLD makes it simple to create a legally valid will online in just 15 minutes. Our guided process ensures your wishes are properly documented and your loved ones are protected.

Start creating your will now — it's quick, affordable, and backed by legal experts.

Legal Disclaimer: This article discusses estate planning from an accountant's advisory perspective and does not constitute legal or professional indemnity advice. Accountants should consult their professional bodies, legal advisors, and professional indemnity insurers regarding their specific scope of practice and liability coverage. WUHLD's online will service is suitable for straightforward UK estates; complex situations involving business structures, trusts, international assets, or contentious family dynamics require professional legal advice from specialist solicitors. When in doubt, refer to a solicitor.

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