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Will Writing as an Employee Benefit: Business Case and Implementation Framework

· 19 min

Executive Summary

With 56% of UK adults lacking a valid will and average sickness absence reaching 9.4 days per employee, the intersection of estate planning and workplace wellbeing presents a strategically underutilised opportunity for benefits professionals. The inclusion of unused pension funds in Inheritance Tax estate valuations from 6 April 2027 fundamentally alters the employer calculus, creating an operational imperative to align employees' wills with workplace pension death benefit nominations. This article provides HR directors and benefits managers with a comprehensive framework covering the tax treatment of employer-provided will writing under ITEPA 2003, including the welfare counselling exclusion, the trivial benefits exemption, and benefit-in-kind reporting obligations. It evaluates five delivery models, quantifies the business case through CIPD and Deloitte research, analyses the DEI implications of intestacy rules, and integrates the Employment Rights Act 2025 bereavement leave provisions to construct an evidence-based implementation framework.

1. The Estate Planning Gap in Employee Wellbeing

Financial wellbeing programmes have expanded significantly across UK workplaces over the past decade, yet one of the most fundamental components of personal financial resilience remains conspicuously absent from the majority of employer offerings. The Money and Pensions Service reports that 56% of UK adults aged 18 and over do not have a will, with the figure rising to 75% among those in their thirties and 65% among those in their forties -- the demographic most likely to hold workplace pension benefits and death-in-service cover.1

This gap sits uneasily alongside the CIPD Health and Wellbeing at Work 2025 survey, which found that 74% of organisations now report health and wellbeing as a senior leadership agenda item, and 57% have implemented a standalone wellbeing strategy -- a 13 percentage point increase since 2020.2 The same survey records average sickness absence at 9.4 days per employee per year, up from 7.8 days in 2023 and 5.8 days pre-pandemic, with mental ill health identified as the leading cause of long-term absence.3

The CIPD's financial wellbeing research underscores the materiality of the problem. Nineteen per cent of employees report lost sleep due to money worries, 13% say financial concerns impair concentration and decision-making at work, and 30% could not cope with an unexpected bill of GBP 300.4 Crucially, 59% of employees consider it important that their employer supports financial wellbeing, and 65% identify employer financial wellbeing policy as a factor when evaluating prospective employers.5 Yet only 20% of employees report that their employer has a financial wellbeing policy in place -- a significant perception gap that benefits managers can address through targeted, low-cost interventions.

Will writing occupies a distinctive position in this landscape. Unlike debt counselling, pension engagement, or budgeting tools -- interventions that the CIPD's Employee Financial Wellbeing Guide already recommends -- estate planning addresses the intersection of financial and emotional wellbeing.6 An employee who dies intestate creates not only financial consequences for dependants but administrative and emotional burdens for surviving colleagues who may be called upon to assist bereaved families. For benefits professionals seeking to differentiate their employer's wellbeing proposition, will writing represents a measurable gap with a quantifiable solution.

2. The April 2027 Catalyst: Pension Death Benefits and Inheritance Tax

The policy announcement that transforms will writing from a peripheral benefit into a strategic imperative is the inclusion of unused pension funds and pension death benefits within Inheritance Tax estate valuations, effective 6 April 2027.7 The government's policy paper estimates that 10,500 estates will acquire a new IHT liability and a further 38,500 will face increased IHT charges, with an average additional liability of approximately GBP 34,000 per affected estate.8 The Exchequer impact is projected at GBP 710 million in 2027-28, rising to GBP 1,665 million by 2030-31.

For employers, this change creates a direct nexus between workplace pension administration and employees' estate planning. Most employers already facilitate pension death benefit nominations through expression of wish forms -- documents that pension scheme administrators consider, though are not bound by, when distributing death benefits. From April 2027, the consequences of misalignment between these nominations and an employee's testamentary wishes intensify materially. Where pension assets now contribute to the IHT-liable estate, personal representatives become responsible for reporting and paying IHT on pension elements.9

Several features of the April 2027 framework carry specific implications for benefits design. Death-in-service benefits payable from registered pension schemes remain excluded from IHT, as do dependants' scheme pensions from defined benefit and collective money purchase arrangements.10 The spousal and civil partner exemptions are preserved. This means the coordination challenge is most acute for employees with defined contribution pension wealth, unmarried partners, and those whose family structures do not align with the IHT exemption hierarchy -- precisely the cohort for whom will writing is most critical.

The coordination gap between pension nominations and personal wills is a structural risk that many employers have not yet addressed. Expression of wish forms typically direct pension death benefits to a named individual, but if that individual is not a spouse or civil partner, the benefits now contribute to an IHT-liable estate without the protection of the spousal exemption. An employee who nominates an unmarried partner on their expression of wish form but dies without a will creates a double disadvantage: the pension assets attract IHT, and the partner receives nothing under intestacy. Will writing is the mechanism through which employees can coordinate these provisions, ensuring that expression of wish forms and wills operate coherently.

The operational case is therefore twofold. First, HR directors administering workplace pension schemes have a responsibility to ensure employees understand that pension assets now carry IHT implications. Second, will writing is the practical tool through which employees can align their testamentary intentions with pension death benefit nominations, reducing the risk of conflicting provisions and unintended tax consequences.

3. Tax Treatment Framework for Employer-Provided Will Writing

The tax treatment of employer-provided will writing is more nuanced than many benefits managers appreciate, involving the interaction of three distinct ITEPA 2003 provisions. Misapplication of any one of these can result in incorrect P11D reporting, NIC exposure, or -- in the case of the welfare counselling exemption -- the loss of tax relief across an entire Employee Assistance Programme bundle.

3.1 The Welfare Counselling Exclusion

The welfare counselling exemption, established under regulations pursuant to ITEPA 2003, s 210, provides tax relief for certain employer-funded counselling services. However, HMRC's Employment Income Manual at EIM21845 explicitly states that the exemption does not extend to legal advice.11 Will writing constitutes legal advice -- involving the drafting of a legally binding testamentary document -- and therefore falls squarely outside the welfare counselling exemption.

The EAPA/HMRC agreed guidelines draw a critical distinction between general legal information, which may be incidental to welfare counselling and potentially exempt, and specific legal advice, which is excluded.12 EAPs that bundle will writing as an ancillary service risk jeopardising the exemption for the entire EAP package, because the exemption provides no basis for apportionment between exempt and non-exempt services. Benefits managers should audit existing EAP contracts to confirm that will writing provision -- as distinct from general signposting to legal resources -- is not inadvertently captured within the welfare counselling exemption claim.

3.2 The Trivial Benefits Exemption

ITEPA 2003, s 323A introduces the trivial benefits exemption, which applies where four cumulative conditions are satisfied: the benefit is not cash or a cash voucher (Condition A); the cost of the benefit does not exceed GBP 50 (Condition B); the employee is not contractually entitled to the benefit or receiving it through salary sacrifice (Condition C); and the benefit is not provided in recognition of particular services performed (Condition D).13

In practical terms, basic online will-writing tools priced below GBP 50 may qualify, provided all four conditions are met. However, most comprehensive will writing services -- including solicitor-drafted, face-to-face, or reviewed wills -- typically cost GBP 100 to GBP 300 and therefore exceed the Condition B threshold.14 For group provision, Condition B is assessed against the average cost per employee, not the total programme cost. Benefits managers should also note the close company cap: directors and office holders of close companies face a cumulative GBP 300 limit on trivial benefits per tax year under s 323B.

Condition C warrants particular attention for benefits design. Any will writing service that forms part of a contractual benefit package or is delivered through salary sacrifice automatically fails the trivial benefits exemption, regardless of cost. This creates a design tension: the most tax-efficient delivery for low-cost services requires the benefit to remain discretionary, non-contractual, and outside salary sacrifice arrangements.

3.3 Benefit in Kind: Reporting and Compliance

Where employer-provided will writing exceeds the GBP 50 trivial benefits threshold and does not qualify for any other exemption, it constitutes a taxable benefit in kind. The employer must report the cash equivalent on the employee's P11D form (Section M: Other items) and pay Class 1A National Insurance contributions on the benefit value at the prevailing employer rate of 15%.15

A further compliance consideration arises from the mandatory payrolling of benefits in kind, delayed from April 2026 to April 2027.16 From 6 April 2027, employers will report most taxable benefits via Full Payment Submission rather than P11D. Benefits managers implementing will writing as an employer-funded benefit must therefore plan for dual compliance: P11D reporting for the 2026/27 tax year and payroll reporting from 2027/28 onward. Voluntary payrolling remains available from April 2026 for employers wishing to transition early.

3.4 Worked Cost Examples

To illustrate the tax treatment under different delivery models, consider an employer providing a solicitor-drafted will writing service at a cost of GBP 200 per employee.

Employer-funded model (taxable BIK): The GBP 200 constitutes a benefit in kind. A higher-rate taxpayer employee incurs income tax of GBP 80 (40% of GBP 200). The employer pays Class 1A NICs of GBP 30 (15% of GBP 200). Total cost to employer: GBP 230. Total tax cost to employee: GBP 80.

Salary sacrifice model: The employee sacrifices GBP 200 of gross salary. A BIK charge of GBP 200 arises, on which income tax is due at the employee's marginal rate -- but this replaces the income tax that would have applied to the GBP 200 salary, so the income tax position is broadly neutral. The employee's genuine saving arises from NICs: employee NICs at 8% are not payable on the sacrificed salary (GBP 16 saving), because the salary sacrifice reduces gross pay. The employer saves employer NICs at 15% on the sacrificed salary (GBP 30 saving) but pays Class 1A NICs on the BIK (GBP 30), making the net employer position broadly neutral. Compared to paying from post-tax income, the employee is GBP 16 better off through the NIC saving.

Net payroll deduction: The employee pays GBP 200 from post-tax income. No BIK arises because the employer merely facilitates the transaction. No NIC savings accrue. This model is administratively simple but offers no tax advantage.

4. Delivery Models and Implementation Framework

Five principal delivery models are available to benefits professionals, each carrying distinct implications for cost, tax treatment, employee engagement, and administrative complexity.

4.1 Employer-Funded (Fully Subsidised)

The employer contracts directly with a will writing provider and meets the full cost. This model maximises employee take-up by removing the cost barrier entirely. The benefit is taxable as a BIK (as detailed in Section 3.3) unless the cost falls within the GBP 50 trivial benefits threshold. Employer-funded models work best where the organisation wishes to signal commitment to financial wellbeing and can absorb the BIK administration cost. At GBP 150-300 per employee for a solicitor-reviewed service, the per-capita cost compares favourably with many wellbeing interventions.17

4.2 Salary Sacrifice

The most common delivery model for will writing in the benefits market. Employees reduce gross salary in exchange for the employer-provided service, generating NIC savings for both parties. The BIK charge applies because the service is provided through salary sacrifice (precluding the trivial benefits exemption under Condition C). Benefits managers must ensure salary sacrifice arrangements do not reduce an employee's cash earnings below the National Living Wage floor. A further consideration is that salary sacrifice reduces pensionable pay unless the employer makes corresponding pension contributions on the pre-sacrifice salary, which should be addressed in the salary sacrifice agreement.

4.3 Flexible Benefits Platform

Will writing is offered as a selectable option within the employer's annual flexible benefits enrolment window. This model leverages existing benefits infrastructure and choice architecture, positioning will writing alongside pensions, life assurance, and other financial benefits. The tax treatment depends on whether the employer funds the benefit (BIK) or the employee pays via salary sacrifice or net payroll deduction. Flexible benefits platforms offer the additional advantage of enabling targeted communication at the point of enrolment, linking will writing to pension nomination reviews and death-in-service benefit elections.

4.4 Net Payroll Deduction

The employer facilitates payment to a will writing provider through the payroll system but does not fund the benefit. No BIK arises. The primary advantage is administrative convenience for the employee. This model is appropriate where employers wish to facilitate access without incurring cost or compliance obligations.

4.5 EAP-Adjacent Signposting

The employer's EAP provides information about will writing and refers employees to external providers, without procuring or funding the service. No BIK arises, and the welfare counselling exemption is not jeopardised because no legal advice is provided through the EAP itself. However, the value proposition is limited: signposting alone is unlikely to close the estate planning gap given the behavioural inertia that characterises will-making behaviour.

4.6 Implementation Checklist

Benefits professionals considering will writing provision should address the following operational requirements:

  • Provider due diligence: Verify that will writing providers hold appropriate professional indemnity insurance and that solicitors involved are SRA-regulated or, for non-solicitor will writers, members of a recognised professional body such as the Institute of Professional Willwriters or the Society of Will Writers
  • Tax treatment determination: Confirm the applicable ITEPA 2003 provision for the chosen delivery model and establish reporting procedures (P11D or payroll from April 2027)
  • Communication strategy: Frame will writing within the broader financial wellbeing proposition, emphasising the April 2027 pension IHT changes as the contextual catalyst
  • Pension coordination: Align will writing provision with the annual pension nomination review cycle, ensuring employees address expression of wish forms alongside testamentary planning
  • Data protection: Establish data sharing protocols between the employer, payroll, and will writing provider, complying with UK GDPR requirements for the processing of special category personal data
  • Annual review: Build will review prompts into the annual benefits enrolment cycle, recognising that wills require updating following significant life events such as marriage, divorce, the birth of children, or property acquisition

5. Diversity, Equity, Inclusion, and Bereavement: The Case for Inclusive Benefits Design

The business case for will writing extends beyond financial metrics into the equity dimension of benefits design. Under the intestacy rules set out in the Administration of Estates Act 1925, s 46, as amended by the Inheritance and Trustees' Powers Act 2014, unmarried partners, step-children, and cohabitants receive nothing from a deceased person's estate.18 The surviving spouse receives personal chattels, a statutory legacy of GBP 322,000, and 50% of the residue where there are children. Where there is no spouse, children inherit equally; cohabiting partners -- regardless of the duration of their relationship -- have no statutory entitlement.

This statutory framework disproportionately affects employees whose family structures do not conform to the married-couple model. Benefits managers designing inclusive wellbeing programmes should recognise that will writing is, for these employees, not a convenience but a necessity to ensure their dependants receive any provision at all. Blended families, same-sex couples who are not in civil partnerships or marriages, and employees with dependants with disabilities all face particular vulnerabilities under intestacy that a professionally drafted will can address. For employees with disabled dependants, a will also enables the establishment of discretionary trusts that preserve means-tested benefit entitlements -- a level of planning that intestacy cannot provide.

The Employment Rights Act 2025, which received Royal Assent on 18 December 2025, reinforces the employer's role in bereavement support. The Act introduces a day-one right to bereavement leave with a statutory minimum entitlement of one week, to be taken within a minimum 56-day window -- both representing floors that secondary legislation may extend.19 The leave is unpaid under the statutory entitlement, though employers retain discretion to offer enhanced pay. Implementation regulations are anticipated in 2027. The Act also extends coverage to pregnancy loss before 24 weeks, broadening the circumstances in which bereavement support intersects with employment. Employers who proactively support estate planning through will writing reduce the administrative complexity that bereaved families face when a colleague or employee dies intestate -- complementing the legislative framework by addressing the planning that bereavement leave assumes has already occurred.

The Law Commission's final report on Modernising Wills (LC 410, published May 2025) proposes 31 reforms including the recognition of electronic wills with digital security requirements, adoption of the Mental Capacity Act 2005 test for testamentary capacity, and the introduction of a dispensing power enabling courts to validate non-compliant documents.20 While the government has welcomed the report, a full response and legislative timetable remain outstanding. Should electronic wills be legislated, employer-provided digital will writing platforms become a more viable and accessible delivery mechanism -- particularly for distributed and hybrid workforces where attendance at solicitor appointments may be impractical.

6. Quantifying the Business Case

The Deloitte Mental Health and Employers report (May 2024), based on a literature review of 26 sources and a YouGov survey of 3,156 working adults, estimates that poor mental health costs UK employers GBP 51 billion annually.21 The same research calculates an average return of GBP 4.70 for every GBP 1 invested in mental health and wellbeing interventions, with universal (culture-level) interventions yielding GBP 6.30 per GBP 1.22

While will writing cannot be directly equated with mental health interventions, the underlying mechanism is analogous: reducing financial anxiety through proactive planning contributes to improved cognitive function, reduced presenteeism, and lower absenteeism. At a cost of GBP 150-300 per employee for a solicitor-drafted service -- or GBP 30-90 for digital platforms -- will writing represents one of the lowest-cost interventions available within a financial wellbeing framework. For a 500-employee organisation, an employer-funded programme at GBP 200 per employee represents a total outlay of GBP 100,000 (plus BIK administration costs). Assuming a 40-50% take-up rate, which is consistent with voluntary benefit adoption benchmarks, the effective per-participant cost is GBP 400-500.

The quantified benefits are indirect but measurable: reduced time lost to personal administration when bereavement occurs, lower risk of contested estates among the workforce, improved employee perception of employer care (supporting the 59% and 65% CIPD benchmarks for financial wellbeing value), and enhanced benefits differentiation in a competitive talent market. Additionally, organisations that integrate will writing with pension nomination reviews may reduce the administrative burden on pension scheme administrators following employee deaths, as coordinated documentation reduces the likelihood of disputes between nominated beneficiaries and estate personal representatives.

Conclusion

Will writing has occupied a peripheral position in the employee benefits landscape for too long, treated as a voluntary add-on rather than a strategic component of holistic financial wellbeing. The April 2027 inclusion of pension death benefits in IHT estate valuations fundamentally changes this positioning. Employers who already facilitate pension death benefit nominations through expression of wish forms now face a coherence obligation: ensuring that employees' testamentary intentions align with their pension arrangements in a context where misalignment carries material tax consequences.

The tax treatment framework, while more complex than many benefits managers appreciate, is navigable. The welfare counselling exclusion of legal advice, the GBP 50 trivial benefits ceiling, and the forthcoming mandatory payrolling regime all require careful benefits design -- but none presents an insuperable obstacle. Five distinct delivery models offer flexibility to match organisational culture, budget, and administrative capacity.

The equity dimension adds further weight. Intestacy rules that provide nothing for unmarried partners, step-children, and cohabitants make will writing an intervention that directly supports DEI objectives. The Employment Rights Act 2025 bereavement leave provisions and the Law Commission's modernisation proposals further contextualise the employer's role in facilitating access to estate planning. For HR directors seeking a low-cost, high-impact addition to their wellbeing proposition, the business case for will writing is now both commercially and ethically compelling.

CPD Declaration

Estimated Reading Time: 18 minutes Technical Level: Advanced Practice Areas: Employee Benefits, Financial Wellbeing, Tax Compliance, HR Strategy

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Distinguish between the welfare counselling exemption, the trivial benefits exemption, and benefit-in-kind treatment when evaluating the tax implications of employer-provided will writing under ITEPA 2003
  2. Evaluate the impact of the April 2027 pension death benefit IHT changes on employee benefits strategy and pension death benefit nomination coordination
  3. Apply the five delivery models for employer-provided will writing to organisational contexts, identifying the tax, contractual, and administrative implications of each
  4. Assess the DEI implications of intestacy rules under the Administration of Estates Act 1925 for inclusive benefits design

Competency Mapping

  • CIPD Associate Level: Core Behaviours -- Ethical Practice (supporting employee financial wellbeing through evidence-based benefits design)
  • CIPD Advanced Level: Reward Management -- designing and evaluating benefits packages using regulatory and business case analysis

Reflective Questions

  1. How would the April 2027 pension death benefit IHT changes affect the way pension death benefit nominations are communicated and coordinated within existing benefits infrastructure?
  2. What steps would be necessary to audit an existing EAP contract for inadvertent inclusion of will writing within the welfare counselling exemption claim?
  3. How might the organisation's approach to will writing provision need to differ for employees in non-traditional family structures compared to those whose circumstances align with intestacy rules?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 2026-02-25. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. Money and Pensions Service -- Over half of UK adults don't have a will (January 2025). https://maps.org.uk/en/media-centre/press-releases/2025/over-half-of-uk-adults-dont-have-a-will; Dutton Gregory -- Will Making Statistics UK 2025. https://www.duttongregory.co.uk/site/blog/personalnews/will-making-statistics-uk ↩

  2. CIPD -- Health and Wellbeing at Work 2025 (September 2025). https://www.cipd.org/uk/knowledge/reports/health-well-being-work/ ↩

  3. CIPD -- Health and Wellbeing at Work 2025 (September 2025). https://www.cipd.org/uk/knowledge/reports/health-well-being-work/; Simplyhealth -- Health and Wellbeing at Work Report 2025. https://www.simplyhealth.co.uk/businesses/insights/health-wellbeing/cipd-report-25 ↩

  4. CIPD -- Why should employers take action on employee financial wellbeing? (2025). https://www.cipd.org/uk/views-and-insights/thought-leadership/insight/action-employee-financial-wellbeing/ ↩

  5. CIPD -- Why should employers take action on employee financial wellbeing? (2025). https://www.cipd.org/uk/views-and-insights/thought-leadership/insight/action-employee-financial-wellbeing/ ↩

  6. CIPD -- Employee Financial Wellbeing Guide (February 2023). https://www.cipd.org/globalassets/media/knowledge/employee-financial-wellbeing_tcm18-113886.pdf ↩

  7. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  8. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits; M&G Wealth -- Inheritance tax on pension death benefits from April 2027. https://www.mandg.com/wealth/adviser-services/tech-matters/government/inheritance-tax-on-unused-pension-funds-and-death-benefits ↩

  9. GOV.UK -- Technical Consultation: IHT on Pensions (Liability, Reporting and Payment) (2025). https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/technical-consultation-inheritance-tax-on-pensions-liability-reporting-and-payment ↩

  10. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated July 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  11. HMRC Employment Income Manual EIM21845 (updated December 2024). https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21845; GOV.UK -- Income Tax Treatment of Welfare Counselling. https://www.gov.uk/government/publications/income-tax-treatment-of-welfare-counselling/income-tax-treatment-of-welfare-counselling ↩

  12. EAPA UK / HMRC Agreed Guidelines (updated April 2018). https://www.hmrc.gov.uk/gds/eim/attachments/EAPA_HMRC_Agreed.pdf ↩

  13. ITEPA 2003, s 323A. https://www.legislation.gov.uk/ukpga/2003/1/section/323A; HMRC Employment Income Manual EIM21864. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21864 ↩

  14. My Benefits World -- Will Writing Voluntary Benefit (2025). https://www.mybenefitsworld.co.uk/voluntary-employee-benefits/will-writing/ ↩

  15. HMRC -- How to Complete Forms P11D and P11D(b) (2025). https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db ↩

  16. GOV.UK -- Technical Note: Mandating the Reporting of Benefits in Kind (April 2025). https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update/technical-note-mandating-the-reporting-of-benefits-in-kind-and-expenses-through-payroll-software-an-update; Bishop Fleming -- Mandatory Payrolling Benefits Delayed Until 2027. https://www.bishopfleming.co.uk/insights/mandatory-payrolling-benefits-delayed-until-2027 ↩

  17. My Benefits World -- Will Writing Voluntary Benefit (2025). https://www.mybenefitsworld.co.uk/voluntary-employee-benefits/will-writing/ ↩

  18. Administration of Estates Act 1925, s 46. https://www.legislation.gov.uk/ukpga/Geo5/15-16/23/section/46; The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023. https://www.legislation.gov.uk/uksi/2023/758/made ↩

  19. Employment Rights Act 2025 (Royal Assent 18 December 2025). https://www.legislation.gov.uk/ukpga/2025/36/contents/enacted; Acas -- Employment Rights Act 2025. https://www.acas.org.uk/employment-rights-act-2025 ↩

  20. Law Commission -- Modernising Wills: Final Report (LC 410, May 2025). https://lawcom.gov.uk/publication/modernising-wills-final-report/ ↩

  21. Deloitte -- Poor mental health costs UK employers GBP 51 billion a year (May 2024). https://www.deloitte.com/uk/en/about/press-room/poor-mental-health-costs-uk-employers-51-billion-a-year-for-employees.html ↩

  22. Deloitte -- Poor mental health costs UK employers GBP 51 billion a year (May 2024). https://www.deloitte.com/uk/en/about/press-room/poor-mental-health-costs-uk-employers-51-billion-a-year-for-employees.html; Personnel Today -- Poor mental health costing GBP 51bn. https://www.personneltoday.com/hr/poor-mental-health-costing-51bn-fuelled-by-growing-presenteeism/ ↩

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