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Freelancers and Contractors: Will Essentials

· 26 min

Note: The following scenario is fictional and used for illustration.

James, a 34-year-old freelance web developer, earned £68,000 last year working with clients across the UK and Europe. He owned valuable design assets, ongoing client contracts worth £40,000, and intellectual property from three years of creating bespoke software. When he died suddenly from an undiagnosed heart condition, he had no will.

His unmarried partner of six years received nothing under intestacy rules—his £185,000 estate went to his parents. But worse: his business bank account froze, clients couldn't access contracted work, and his intellectual property became tangled in legal disputes. His partner, who'd helped build his business, had no legal right to continue his work or access business files.

Of the UK's 4.38 million self-employed workers, fewer than half have wills. This means over 2 million freelancers and contractors are operating without protection for their business assets, intellectual property, or loved ones.

This article explains exactly what freelancers and contractors need in their wills, what happens to business assets without one, and how to create comprehensive estate protection in under 15 minutes—without expensive solicitor fees.

Table of Contents

Why Freelancers Need Different Wills Than Employees

Unlike employees with company pension schemes and life insurance, freelancers are personally responsible for all financial protection. Standard wills don't automatically address business assets, intellectual property, client contracts, or ongoing revenue streams that form the backbone of freelance income.

According to IPSE's 2024 Self-Employed Landscape report, solo self-employed workers contributed £366 billion to the UK economy in 2024. Yet only around 44% of UK adults have wills, meaning millions of freelancers operate without critical business protection.

Freelancers often have complex asset structures: business bank accounts, receivables, work-in-progress, intellectual property, equipment, and domain names. Without specific provisions, business operations freeze immediately on death—bank accounts lock, clients can't access work, and payments stop.

Emma, a 38-year-old freelance graphic designer, had built a portfolio of design templates worth £25,000 and client relationships generating £4,500 monthly. When she died intestate, her estranged brother inherited everything under intestacy rules. Her business partner, who'd collaborated on projects for three years, couldn't access shared files or continue client relationships—the business collapsed within weeks.

The first step is understanding how your business structure affects what happens to your assets when you die.

Sole Trader vs. Limited Company: Estate Planning Differences

Your business structure fundamentally changes what passes through your estate and what provisions your will needs. Understanding these differences is essential for proper estate planning.

Sole traders

operate as individuals—there's no legal separation between business and personal assets. Everything you own, from your laptop to client contracts to intellectual property, automatically falls into your estate. Your executors inherit both the business assets and the responsibility for winding them down or continuing operations.

Limited companies and Personal Service Companies (PSCs)

create separate legal entities. The company continues to exist after your death. What passes through your estate is your company shares, not the business itself. Your executors become shareholders but don't automatically become directors with authority to operate the business.

Partnerships

create unique complications. Death can trigger automatic dissolution unless your partnership agreement specifies otherwise. Your partnership share passes according to your will, but surviving partners may have contractual rights that override your wishes.

IR35 contractors may operate as sole traders or through limited companies. Understanding your structure is essential—many contractors assume they're limited companies but actually operate as sole traders for tax purposes.

From April 2026, Business Property Relief (BPR) provides 100% inheritance tax relief on the first £1 million of trading business assets, then 50% relief above that threshold. This applies to both sole traders and limited companies, but only if actively trading.

Business Structure What Passes in Estate Key Will Provisions Needed IHT Relief Available
Sole Trader All business assets automatically Business continuity clause, IP assignment 100% BPR on first £1m (if trading)
Limited Company (PSC) Company shares only Executor director appointment, share transfer instructions 100% BPR on first £1m (if trading)
Partnership Partnership share (check agreement) Coordinate with partnership deed, buyout provisions 100% BPR on first £1m (if trading)
Gig Economy Platform Worker Personal income only Standard will provisions sufficient N/A (employment income)

David, a 45-year-old IT contractor, operated through his limited company with £180,000 in retained profits. His will left everything to his wife but failed to appoint her as a director. After his death, she owned the shares but couldn't access the company bank account or collect £40,000 in final contract payments for 14 months during probate complications.

Regardless of structure, all freelancers face the same critical question: what happens to their intellectual property?

Protecting Your Intellectual Property and Client Work

Copyright, trademarks, patents, and design rights automatically belong to the freelancer unless contracts assign them to clients. Money changing hands doesn't automatically transfer IP rights—you retain ownership unless explicitly contracted otherwise. Review all your client contracts to understand who owns the intellectual property for each project.

Without specific will provisions, intellectual property passes to your "residuary beneficiary" or through intestacy rules. Unlike physical assets, IP can be split: one person can receive economic rights (royalties, licensing income) while another receives moral rights (attribution, integrity of work).

In the UK, copyright lasts for 70 years after the creator's death, providing long-term income potential for heirs. Client work-in-progress creates legal complications—who owns partially completed projects depends on contract terms and payment schedules.

Digital assets—domain names, social media accounts, online portfolios—need explicit instructions. These don't automatically pass like physical property and often have platform-specific transfer restrictions.

Sarah, a freelance writer, owned 150+ published articles, 3 ebooks, and ongoing royalty streams generating £800 monthly. Her will simply left "everything" to her daughter. The estate took 18 months to settle because her daughter didn't know which articles generated royalties, which could be republished, or how to access stock photography accounts. Half the passive income was lost during the confusion.

Tom, a freelance software developer, created proprietary code libraries used by multiple clients. When he died without specifying who inherited his intellectual property rights, three clients claimed they owned the code because they'd paid for development. His estate spent £15,000 in legal fees proving Tom retained copyright—money that should have gone to his family.

Consider appointing a "literary executor" specifically for intellectual property—someone with industry knowledge who can manage licensing, royalty collection, and work-in-progress completion separately from your general executors.

What to include in your will:

  • Specific bequest of intellectual property to your chosen beneficiary
  • Instructions for ongoing licensing and royalty collection
  • Guidance for completion of work-in-progress
  • Digital asset access instructions (password manager location only—never list individual passwords in your will, which becomes a public document at probate)
  • Consider whether to appoint a specialized literary executor for complex IP portfolios

Intellectual property is just one business asset at risk without proper planning.

What Happens to Your Business When You Die Without a Will

Business operations cease immediately when a freelancer dies intestate. Bank accounts freeze—no one can pay bills or collect payments. Clients can't access ongoing work or project files. Revenue stops, but business expenses continue.

Intestacy rules distribute assets by relationship, not business logic. Unmarried partners receive nothing under intestacy, even if they helped build the business for years. Court-appointed administrators may have no business knowledge or understanding of your industry.

Clients may terminate contracts, seek refunds, or pursue legal action against your estate. Intellectual property disputes can tie up assets for years while your family receives nothing.

Immediate consequences (Week 1):

  • Business bank accounts freeze—no one can pay bills or collect payments
  • Clients can't access ongoing work or project files
  • Website and domain renewals may lapse
  • Professional insurance may cease coverage
  • Payment platforms lock accounts

Short-term impact (Months 1-3):

Long-term damage (6+ months):

  • Business goodwill and reputation damaged irreparably
  • Intellectual property becomes subject to legal disputes with former clients
  • Estate value diminishes as business loses viability
  • Family receives a fraction of what the business was worth

When Marcus, a 41-year-old freelance consultant, died without a will, his £120,000 in business assets (equipment, receivables, intellectual property) went entirely to his estranged brother under intestacy rules. His long-term partner, who'd managed his bookkeeping for five years, received nothing and couldn't access client files to complete final projects. The business collapsed within eight weeks.

The good news? These disasters are completely preventable with straightforward will provisions.

Essential Will Provisions Every Freelancer Needs

Most freelancer situations are straightforward enough for online will services. You need standard provisions—executors, guardians if you have children, beneficiaries—plus business-specific additions that protect your assets and income streams.

1. Business continuity provisions Name an executor with explicit authority to operate your business temporarily. Specify duration (typically 3-6 months) and provide guidance on completing contracts, collecting payments, and communicating with clients. Include instructions for accessing business accounts, files, and systems through your password manager location.

2. Intellectual property distribution Make a specific bequest of copyright, trademarks, patents, and design rights. You can separate economic rights (royalties, licensing income) from moral rights (attribution, work integrity). Include instructions for ongoing licensing and exploitation, plus guidance for valuation of IP assets.

3. Business assets distribution Specify who inherits business equipment (computers, cameras, tools), business bank account funds and receivables, domain names and website assets, social media accounts, client lists and databases, and business goodwill and trading name.

4. Digital asset access Provide password manager access details (not individual passwords—wills become public documents). Include cloud storage locations, client communication platforms, and financial management tools. Make sure executors can access accounting software and payment platforms.

5. Client relationship management Grant authority to communicate with clients on your behalf, provide instructions for refunding deposits or completing contracted work, include guidance on transferring ongoing relationships to other freelancers, and allow for professional courtesy communications to your network.

6. Income stream protection Address ongoing royalty collection from books, courses, or stock photography. Include subscription revenue from membership sites or SaaS products. Don't forget affiliate commissions and passive income sources—ensure these continue flowing to your beneficiaries.

Provision Standard Will Freelancer-Enhanced Will
Executors General authority Business operation authority specified
Assets House, savings, possessions + Business assets, IP, digital assets, receivables
Beneficiaries Family members May include business partners, collaborators
Instructions Basic distribution + Client management, business continuity, IP licensing
Digital Access Often overlooked Password manager, cloud storage, platforms

If you're a straightforward freelancer or contractor—sole trader or single limited company, UK-based, without complex international structures—WUHLD's £99.99 online will service includes all these provisions. You can preview your complete will free before paying.

Learn more about what happens to your business when you die for comprehensive business succession guidance.

Beyond these will provisions, freelancers should consider additional estate planning steps.

Business Continuity Planning Beyond Your Will

A will is the essential foundation, but other documents complement it. Business continuity planning ensures your work can continue (if desired) or wind down gracefully. These additional steps protect your family's income and your professional legacy.

Start with the will, then layer on additional protection as your business grows.

Letter of wishes (non-binding guidance) This provides more detailed instructions for executors on business operations that don't belong in your legal will. Include client relationship context and priorities, business valuation guidance, and personal preferences for your business legacy.

Business succession plan Identify potential buyers or successors for your business. Document standard operating procedures so someone can step in. Create client handover protocols for smooth transitions. Maintain updated business valuation so your executors know what the business is worth.

Income protection insurance This replaces income if you're unable to work due to illness or injury. It's particularly important for freelancers without sick pay and provides a financial bridge for your family during transition periods.

Key person insurance (for limited companies) This provides a lump sum to your business on death or critical illness of a director. It funds business operations during transition and can fund buy-out of shares from your estate.

Professional liability insurance review Ensure coverage continues post-death for completed work. Verify "run-off" coverage period to protect your estate from claims related to your professional work.

Quick priority guide:

  1. First priority: Create your will (covers 80% of protection needs)
  2. Second: Letter of wishes (adds detailed context)
  3. Third: Review insurance (income protection, professional liability)
  4. Fourth: Document processes (enables business continuity)
  5. Fifth: Formal succession plan (for established businesses)

For contractors operating through limited companies, there are specific additional considerations. Explore business succession planning in your will for detailed strategies.

Special Considerations for Limited Company Contractors

74% of main-income gig workers define as self-employed; many operate via limited companies for tax efficiency. Limited companies continue to exist after a director's death, but operations can freeze without planning.

Personal representatives automatically get share ownership but not director authority. This creates a dangerous gap—they own the company but can't operate the bank account, sign contracts, or make business decisions. Company articles of association may override will provisions.

Executor director appointment Your will should explicitly give executors authority to appoint themselves (or others) as replacement directors. Check your company articles of association for restrictions. Consider amending articles now to simplify succession—it's far easier to do this while you're alive than for executors to navigate during probate.

Without this authority, your company may be unable to operate bank accounts or make decisions during probate, which typically takes 9-12 months.

Share transfer instructions Clearly specify who inherits company shares. Consider whether beneficiaries want to continue the business or sell. If leaving shares to non-business-savvy family members, include guidance on winding down. Coordinate with any shareholders' agreements that may restrict share transfers.

Retained profits distribution Limited companies often retain profits (lower tax rate than dividend distribution). These retained profits belong to shareholders—your estate. Specify how to handle them: distribute as dividends to beneficiaries, retain for business sale value, or wind down the company over time.

IR35 status considerations If caught by IR35 rules, your PSC operates more like an umbrella company. Estate planning is simpler—fewer retained profits, less business continuity needed. Focus on collecting final payments and closing contracts gracefully.

Business Property Relief strategy From April 2026, trading companies qualify for 100% inheritance tax relief on the first £1 million, then 50% relief above that. Inheritance tax planning for estates approaching or exceeding £1 million involves complex considerations including Business Property Relief. Consult a tax advisor or solicitor for advice specific to your estate value and beneficiary circumstances.

If you operate via a limited company, review your articles of association alongside your will to ensure they work together. WUHLD's will service covers share transfer instructions; coordinate this with your company secretary or accountant. Learn more about how to pass on company shares in your will.

Whether sole trader or limited company, many freelancers share another common challenge: irregular income.

Protecting Your Family When Income Is Irregular

Freelancers lack employer life insurance, pension contributions, and sick pay safety nets. Income volatility makes planning harder but protection even more critical. Without a will, probate delays leave families without access to business income for months.

Average UK freelancer day rates vary significantly by sector, but many experience "feast or famine" cycles. During probate (typically 9-12 months), your family can't access business accounts or collect payments.

Emergency access to funds Ensure joint bank accounts or savings for immediate family expenses. Consider a small life insurance policy for funeral costs and immediate bills—even £10-15k helps bridge the gap. Name beneficiaries directly on investment accounts to bypass probate.

Business income bridge Your will should allow executors to collect outstanding invoices and complete billable work. Specify how to handle retainer clients: continue for 30 days to allow graceful transition, or offer immediate exit with partial refunds. Provide a client contact list so executors can communicate professionally.

Regular income alternatives If your death would eliminate family income, consider term life insurance. For a healthy 35-year-old non-smoker, £250,000 coverage costs approximately £10-20 monthly. Build an emergency fund equal to 3-6 months expenses, separate from business funds. Maximize pension contributions to create protected assets for your family.

Business asset liquidity Freelance businesses often have low resale value because they depend on personal relationships and your specific skills. Don't assume your £75k annual freelance income means £75k estate value. Focus will provisions on collecting receivables and intellectual property licensing for ongoing value.

Unlike employed workers with company life insurance (typically 4x salary), freelancers are personally responsible for family financial protection. Your will ensures what assets you have accumulated reach your family quickly, without legal complications.

WUHLD makes this affordable: £99.99 one-time payment (versus £650+ solicitor) gives you a comprehensive will, guardianship provisions, and all business asset protections. That's less than a single day's freelance work for complete family protection.

Beyond financial provisions, your will also determines who makes medical decisions and handles your affairs if you become incapacitated.

Lasting Powers of Attorney: Essential for Freelancers

Wills only activate on death. Lasting Powers of Attorney (LPAs) work during your lifetime if you lose mental capacity. For freelancers, incapacity can be financially devastating—no sick pay, business operations cease, clients disappear.

Two types exist: Property & Financial Affairs (manages business) and Health & Welfare (medical decisions). Without LPAs, family must apply for Court of Protection deputyship, which takes 6-12 months and costs £3,000+.

Why freelancers especially need LPAs:

  • No employer HR department to navigate disability benefits
  • Business requires active management to maintain value
  • Clients need someone authorized to communicate and make decisions
  • Bank accounts and business platforms need authorized access

Business continuity during incapacity: Property & Financial Affairs LPA allows your attorney to run your business temporarily. They can collect payments, communicate with clients, pay bills, and manage contracts. This preserves business value and family income during recovery. It's critical for sole traders where business and personal finances are intertwined.

While LPAs are separate legal documents from your will, consider both together. WUHLD focuses on wills specifically, but we recommend addressing LPAs as part of comprehensive freelancer estate planning.

Now that you understand what you need, let's address the practical question: can you create a freelancer-appropriate will online, or do you need a solicitor?

DIY Will vs. Solicitor: What Freelancers Actually Need

Most freelancers (85-90%) have straightforward situations suitable for online will services. Online wills cost £50-150; solicitor wills cost £650+. The difference isn't quality but complexity—both create legally valid documents.

WUHLD's will service is designed for straightforward UK estates, including common business structures.

You CAN use an online will service (like WUHLD) if:

  • You're a sole trader or operate one straightforward limited company
  • Your business is UK-based (even if you have international clients)
  • Your estate is worth under £1 million total (house + business + savings)
  • You have clear beneficiaries (partner, children, family)
  • You don't have multiple business entities or complex partnership arrangements
  • Your intellectual property is straightforward (copyright, standard business assets)
  • You're not involved in complex tax planning or offshore structures

You SHOULD consult a solicitor if:

  • You own multiple businesses or complex partnership structures
  • You have substantial overseas assets or beneficiaries
  • Your estate exceeds £1 million (from April 2026, consider specialist IHT advice)
  • You have complex family situations (estranged children, multiple marriages, dependent adults)
  • Your intellectual property has significant value (successful published works, valuable patents, licensing empire)
  • You need tax planning beyond basic Business Property Relief
  • You're uncertain about your legal residency or domicile status

The WUHLD advantage for freelancers: WUHLD is specifically designed for UK residents with straightforward estates. We include business asset provisions, intellectual property clauses, and executor business authority. Preview your complete will FREE before paying—no credit card required.

£99.99 one-time payment (no subscriptions or hidden fees) gets you:

  • Your legally binding will with all freelancer provisions
  • 12-page Testator Guide on storing and executing wills
  • Witness Guide to give to your witnesses
  • Complete Asset Inventory document

The entire process takes 15 minutes online versus weeks of solicitor appointments.

If you're reading this article trying to decide whether you need a will, you almost certainly DO need one—and your situation is probably straightforward enough for an online solution. WUHLD handles the vast majority of freelancer scenarios. Start by previewing your will free; if something seems complicated, you can always consult a solicitor afterward.

For comprehensive guidance on legal requirements, see our article on UK will requirements. To understand how much does a will cost in the UK, our detailed cost comparison shows how WUHLD's £99.99 service compares to traditional solicitor fees.

The bottom line: freelancers face unique risks, but protection is straightforward and affordable.

Secure Your Freelance Legacy Today

You've built your freelance business through skill, determination, and countless late nights. You've created valuable work, meaningful client relationships, and intellectual property that will outlive you. Don't let that legacy—and your family's financial security—become collateral damage because you didn't spend 15 minutes creating a will.

Key takeaways:

  • Understand your business structure matters: Sole traders' business assets pass directly through estates; limited company directors need executor appointment provisions; partnerships require coordination with partnership agreements
  • Protect your intellectual property explicitly: Copyright, trademarks, patents, and digital assets need specific will provisions specifying who inherits economic rights versus moral rights
  • Enable business continuity in your will: Grant executors explicit authority to operate your business temporarily, collect payments, complete contracts, and communicate with clients
  • Start with a will, then layer additional protection: Your will covers 80% of freelancer protection needs; add letter of wishes, review insurance, and document processes for complete continuity
  • Most freelancers can use online will services: If you're a straightforward sole trader or single limited company, UK-based, with estates under £1m, online services cover your needs for £99.99 versus £650+ solicitor fees

WUHLD makes will creation ridiculously simple for freelancers and contractors: answer straightforward questions about your business, assets, and beneficiaries in 15 minutes online. Preview your complete will absolutely free—see exactly what you're getting before paying anything (no credit card required).

For just £99.99, you'll have a legally valid UK will that includes business continuity provisions, intellectual property clauses, and executor authority to manage your freelance business. Your family deserves this protection, and you can create it during your next lunch break.

Frequently Asked Questions

Do freelancers need different wills than employees?

Yes, freelancers need different will provisions than employees. Unlike employees with company life insurance and pensions, freelancers must address business assets, intellectual property, client contracts, and business continuity in their wills. Standard wills often don't include provisions for digital assets, work-in-progress, or executor authority to operate businesses during probate, which typically takes 9-12 months.

What happens to my freelance business when I die without a will?

Business operations cease immediately—bank accounts freeze, clients can't access ongoing work, and revenue stops while expenses continue. Under intestacy rules, unmarried partners receive nothing even if they helped build the business. Court-appointed administrators manage your estate (typically 9-12 months), during which business goodwill deteriorates and intellectual property may become subject to legal disputes. Sole trader businesses lose 60-80% of value within 6 months without succession planning.

What should freelancers include in their wills?

Freelancers need six critical provisions: (1) business continuity authority allowing executors to operate your business temporarily and complete contracts; (2) intellectual property distribution specifying who inherits copyright, trademarks, and patents; (3) business asset distribution covering equipment, domain names, and client lists; (4) digital asset access through password manager location (not individual passwords); (5) client relationship management authority to communicate professionally; and (6) income stream protection ensuring royalties and subscriptions continue flowing to beneficiaries.

How does my business structure affect my will?

Sole traders' business assets pass directly through your estate, requiring business continuity clauses and IP assignment provisions. Limited company directors pass only company shares to executors, not business operations—you must grant executor director appointment authority so they can access bank accounts and manage the company during probate. Partnerships require coordination with partnership deeds, which may include automatic dissolution or buyout provisions upon death. Each structure qualifies for Business Property Relief differently under April 2026 rules.

What happens to my intellectual property when I die?

Copyright, trademarks, patents, and design rights pass through your will to named beneficiaries or through intestacy rules if no will exists. Copyright lasts 70 years after death in the UK. Without specific will provisions, IP goes to your residuary beneficiary who may not understand its value or licensing arrangements. You can split economic rights (royalties, licensing income) from moral rights (attribution, work integrity), and consider appointing a literary executor specifically for complex IP portfolios.

Can executors run my freelance business after I die?

Executors can run your freelance business temporarily only if your will explicitly grants this authority. You should specify duration (typically 3-6 months) and provide guidance on completing contracts, collecting payments, and communicating with clients. Without this authority, bank accounts freeze, clients can't access work, and business value collapses. Include password manager location and digital asset access instructions so executors can operate business platforms and accounting software during this transition period.

Do unmarried freelance partners inherit automatically?

No, unmarried partners receive nothing under intestacy rules, even if they helped build the business for years. Your estate goes to blood relatives: parents, siblings, or more distant relatives if no closer family exists. This is particularly devastating for freelancers whose partners often contribute significantly to business operations through bookkeeping, client communications, or creative collaboration. Freelancers must create wills to ensure unmarried partners inherit business assets and personal estate.

How much does a will cost for a freelancer?

Online will services for freelancers cost £50-150, with WUHLD's comprehensive service at £99.99. Solicitor wills cost £650+ for straightforward situations, and more for complex business structures. Most freelancers (85-90%) have straightforward situations suitable for online services: sole trader or single limited company, UK-based, estates under £1 million, clear beneficiaries. Complex situations—multiple businesses, substantial overseas assets, estates exceeding £1m, valuable IP portfolios requiring specialist licensing advice—may require solicitor consultation.

What is Business Property Relief for freelancers?

Business Property Relief provides inheritance tax relief on trading businesses. From April 2026, new rules apply: 100% relief on the first £1 million of business assets, then 50% relief above that threshold. Both sole traders and limited companies may qualify if actively trading. Non-trading activities (passive investments) don't qualify. This relief is particularly valuable for established freelance businesses worth significant amounts, potentially saving families hundreds of thousands in inheritance tax. Consult a tax advisor for advice specific to your estate value.

Can I use an online will service as a freelancer?

Yes, if you're a sole trader or operate one straightforward limited company, UK-based, with estate under £1 million, clear beneficiaries, and straightforward intellectual property (standard copyright, business assets). WUHLD's £99.99 service includes business continuity provisions, intellectual property clauses, executor business authority, and digital asset management. Consult a solicitor if you own multiple businesses, have substantial overseas assets, operate complex partnerships, possess high-value IP requiring specialist licensing arrangements, or need tax planning beyond basic Business Property Relief.

What's the difference between a will and Lasting Power of Attorney for freelancers?

Wills activate only on death and distribute your assets. Lasting Powers of Attorney (LPAs) work during your lifetime if you lose mental capacity—critical for freelancers since incapacity means business operations cease, no sick pay exists, and clients need authorized communication. Property & Financial Affairs LPA allows your attorney to run your business temporarily, collect payments, and pay bills, preserving business value and family income during recovery. Without LPAs, family must apply for Court of Protection deputyship, taking 6-12 months and costing £3,000+.

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 provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.

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