Letter of wishes

A letter of wishes is a private document written alongside a will or trust, in which the person explains to their executors or trustees how they would like discretion exercised. It is not legally binding and, unlike a will, it does not become a public document after death.

Both of those characteristics are the point.

Why non-binding is a feature#

A discretionary trust is useful precisely because trustees can respond to circumstances nobody could foresee. Binding them with fixed instructions would destroy that.

A letter of wishes bridges the gap: it tells trustees what the person actually had in mind — which child was expected to need more help, why one grandchild was treated differently, at what age capital was thought sensible — without removing the flexibility.

Why private matters#

A will becomes a public document once probate is granted; anyone can obtain a copy. A letter of wishes does not.

That allows honesty that would be unwise in a will. Explaining that a son is not to receive capital outright because of a gambling problem is useful information for trustees and a humiliating thing to publish. It also removes an argument a disappointed beneficiary might otherwise build from a bare, unexplained clause.

What is usually in one#

• Guidance to trustees on exercising discretion, and why
• Funeral and burial or cremation wishes
• Who should be told, and any personal messages
• Digital assets — accounts, photographs, subscriptions and how to reach them
• Care of pets
• The reasoning behind unequal treatment of children

Points to watch#

It must not contradict the will — a letter that reads as an instruction can be used to argue the will does not reflect the true intention. It should be dated, and replaced rather than amended when things change. And the executors have to be able to find it, which means telling someone where it is.

Willo drafts letters of wishes alongside the will. See will writing software.