A letter of wishes is an important but frequently overlooked document that works alongside a will or trust to provide additional guidance on how a person’s estate should be managed after their death. Unlike a will, which becomes a public record once probate is granted, a letter of wishes remains a private document generally viewed only by executors or trustees.
Legal experts highlight that while a letter of wishes is not legally binding, it remains influential in shaping how executors choose to carry out a decedent’s instructions. Georgette Valentine of Thomson Snell & Passmore describes the letter as an opportunity for individuals to clarify their intentions in their own words and offer explanations for decisions that might otherwise cause confusion or disputes, such as disinheriting a child or awarding an unexpected bequest. Steve Bish of S Bish Estate Planning adds that courts may consider a letter of wishes as supplementary evidence of intent during inheritance disputes, which could potentially help avoid litigation.
The content of a letter of wishes can extend beyond the formal scope of a will to include practical and personal matters. Lauren Marlow of Mishcon de Reya notes that letters often specify how money held in trust should be used, especially when beneficiaries are young or financially vulnerable. These documents also frequently address the distribution of sentimental personal items, funeral preferences such as burial or cremation, and even instructions regarding the care of pets or the upbringing of children.
Valentine points out that letters of wishes may be used to explain unequal distribution among heirs, charitable donations, or reasons for leaving assets in trust rather than outright inheritance. However, she cautions that the document should not contradict the provisions of the will, and that pension nominations should always be formally submitted to the pension provider via the appropriate forms, as those take precedence over instructions in a letter of wishes.
When composing a letter of wishes, the document should be clear, concise, and addressed to the executors, with subheadings to organize topics such as personal belongings, funeral arrangements, and guardianship. It should include the author’s name, date of writing, and a reference to the current version of the will. Marking the letter as “private and confidential” and keeping it in a secure location accessible to executors is essential. Writers are advised to avoid including specific cash gifts, personal grievances, or inflammatory language that could exacerbate family tensions. Valentine also advises considering carefully who will serve as executors and trustees, given that all appointed parties will have access to the letter.
Most letters of wishes are either typed or handwritten and can follow templates available online, but it is important to regularly review and update them to ensure continued relevance. The letter serves as a valuable complement to a will by providing executors with additional insight into the testator’s motivations and preferences, potentially reducing family disputes and supporting smoother estate administration.