Definition
A Letter of Wishes is a confidential, non-binding document you write alongside your will to provide guidance to your executors and trustees on how you'd like them to manage your estate and exercise their discretionary powers.
Unlike your will, which becomes legally binding and public upon probate, a Letter of Wishes remains private and carries no legal force. It's guidance rather than instruction—helping executors understand your intentions without the formality of changing your will.
What Does Letter of Wishes Mean?
A Letter of Wishes is a non-binding, confidential document that accompanies your will or trust, providing guidance to your executors and trustees on matters requiring flexibility or explanation. Under case law established in Pitt v Holt [2013] UKSC 26, the UK Supreme Court confirmed that while trustees must take a Letter of Wishes into account as a "material consideration," they're not legally obliged to follow it. This means your executors have discretion—if circumstances change or following your wishes would conflict with their fiduciary duty (their legal obligation to act in beneficiaries' best interests), they can deviate from your guidance.
A Letter of Wishes is particularly valuable when you've set up a Discretionary Trust, as it guides trustees on how to exercise their powers fairly. For example, if Emma creates a trust for her three children, her Letter of Wishes might explain that her eldest child already received £40,000 toward a house deposit, so trustees should consider this when distributing trust funds to ensure equal treatment. It's also ideal for distributing personal possessions with sentimental value—like specifying that your daughter who shares your love of photography should inherit your camera collection. However, you should never include monetary gifts in a Letter of Wishes; those must go in your will itself to ensure they're legally enforceable.
One significant advantage of a Letter of Wishes is privacy—while your will becomes a public document once probate is granted, your Letter of Wishes remains confidential between your executors, trustees, and any beneficiaries they choose to share it with. This makes it ideal for explaining sensitive decisions, such as why you've excluded someone from your will or why you've treated children differently. However, remember that executors aren't legally bound to follow your guidance. The famous case of Princess Diana illustrates this: her executors obtained a court order to vary the distribution of her personal items outlined in her Letter of Wishes, giving each of her 17 godchildren just one item rather than the quarter-share she'd specified. For this reason, anything you absolutely want to happen must be included in your will itself, where it's legally enforceable.
You can write, update, or replace your Letter of Wishes at any time without formal witnessing or solicitor involvement—simply sign, date it, and store it with your will. This flexibility makes it far more practical than updating your will for matters like funeral preferences that might change over time.
Common Questions
"Do I need a Letter of Wishes if I already have a will?"
You don't strictly need one, but a Letter of Wishes is valuable if your will includes discretionary trusts, if you want to provide guidance on distributing personal possessions, or if you want to explain the reasoning behind controversial decisions. It's also useful for funeral preferences that might change over time, as you can update a Letter of Wishes easily without the cost and formality of changing your will.
"Can I put monetary gifts in my Letter of Wishes instead of my will?"
No—you should never include monetary gifts or specific cash bequests in a Letter of Wishes because executors aren't legally obliged to follow it. Any financial gifts must be written into your will itself to ensure they're legally enforceable. Use a Letter of Wishes only for guidance on discretionary matters, personal items, and preferences that require flexibility.
"Will my beneficiaries see my Letter of Wishes after I die?"
Not automatically. Unlike your will, which becomes public upon probate, your Letter of Wishes remains confidential. Only your executors and trustees have access to it, and they decide whether to share it with beneficiaries. This privacy makes it ideal for explaining sensitive decisions or providing personal context that you don't want made public.
Common Misconceptions
Myth: A Letter of Wishes is legally binding just like a will
Reality: A Letter of Wishes carries no legal force whatsoever. Your executors and trustees must take it into account when making decisions, but they're not legally obliged to follow it. If you want something guaranteed to happen, it must be included in your will itself. The case of Princess Diana famously demonstrated this—her executors obtained court permission to deviate from the distribution of personal belongings outlined in her Letter of Wishes, giving her godchildren far less than she'd requested.
Myth: I need to have my Letter of Wishes witnessed like my will
Reality: A Letter of Wishes requires no formal witnessing at all—in fact, having it witnessed could be counterproductive as it might give the false impression that it's a legally binding document. You simply need to write it, sign it, date it, and store it with your will. You can also update or replace it anytime without any formalities, making it far more flexible than your will.
Related Terms
Understanding Letter of Wishes connects to these related concepts:
- Will: A Letter of Wishes is a supplementary document that accompanies a will, providing non-binding guidance where the will provides legally binding instructions.
- Trust: Letters of Wishes are particularly important when a will or lifetime settlement creates a trust, as they guide trustees on exercising discretionary powers.
- Executor: Executors are the primary recipients of Letters of Wishes relating to wills, using them to understand the testator's preferences when administering the estate.
- Trustee: Trustees managing discretionary trusts must take the settlor's Letter of Wishes into account as a material consideration when exercising their powers.
- Discretionary Trust: Letters of Wishes are most valuable and commonly used with discretionary trusts, where trustees have broad powers and need guidance on how to exercise them fairly.
Related Articles
- Understanding UK Will Basics: Learn fundamental will-making concepts where a Letter of Wishes serves as a supplementary planning tool.
- Guide to Discretionary Trusts: Discover why a Letter of Wishes is essential when setting up a discretionary trust to guide trustees.
- Executor Duties and Responsibilities: Understand how executors use Letters of Wishes to make informed decisions while administering estates.
Need Help with Your Will?
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Legal Disclaimer: This glossary entry provides general information about UK legal terminology and does not constitute legal advice. For advice specific to your situation, consult a qualified solicitor.