Letter of Wishes — Wills, Trusts & LPAs
Author: Chris Watts — Will Writer, Fern Wills & LPAs
Last verified: October 2025 (England & Wales)
Quick-Read Summary
A Letter of Wishes (LOW) is a private document kept with your Will, trust or Power of Attorney.
It is not legally binding, but guides the people managing your affairs about how you would like them to use their judgment.
Used well, it adds context, reassurance and warmth without restricting flexibility.
🟢 Purpose and Use
A LOW can accompany almost any document in your estate plan.
It helps the people you trust make better decisions when you are no longer able to explain them yourself.
- For Wills and Trusts: guides executors and trustees on when and how to distribute assets, prioritise beneficiaries or use funds for education and care.
- For LPAs: gives attorneys extra detail about day-to-day preferences — for example, home routine, gifts, or medical choices — without changing the formal LPA.
- For Guardians: sets out your values, family customs and hopes for children’s education or religion, so guardians can raise them in a way that feels familiar.
- For Pet Care: records veterinary details, routines and fallback carers to avoid uncertainty after death.
🔹 Balanced View
Benefits
- Adds human context and intent that legal documents cannot capture.
- Keeps sensitive information private and easy to update.
- Can support trustees or attorneys in defending decisions if later questioned.
Cautions
- Not binding — trustees must consider it but are not obliged to follow it.
- Courts may order disclosure in disputes.
- Risks confusion if it contradicts the Will or trust.
- May be overlooked if stored separately or not kept up to date.
🟢 How It Works in Real Life
1️⃣ Guiding Trustee Judgment
Mr and Mrs Dale’s Flexible Life Interest Trust let Mrs Dale live comfortably for life while protecting capital for the children. Their LOW told trustees to fund home adaptations and family visits but preserve the balance for inheritance.
2️⃣ Avoiding Family Conflict
A divorced parent feared their ex-spouse could not manage full-time care if they died. The LOW nominated alternative guardians and explained why — not to criticise the other parent but to show how a different arrangement might serve the child’s best interests. It added weight, though not legal authority, to future decisions.
3️⃣ Equal Treatment in Blended Families
A LOW asked trustees to treat step- and biological children equally for education and housing support. It prevented misunderstanding after death.
4️⃣ Explaining an Exclusion
A testator excluded an adult child but left their share to grandchildren. The LOW expressed love while noting past financial help and strained relations. Executors used it to explain the decision sensitively.
5️⃣ Protecting Pets
A LOW listed two dogs by name and microchip ID, feeding routines, and preferred carers. When circumstances changed, executors used this to rehome them exactly as the owner intended.
🔹 Drafting Tips and Best Practice
- Keep tone warm but clear; avoid contradicting legal documents.
- Sign and date every version.
- Store it with your Will and trust — never loose in a drawer.
- Trustees and attorneys decide whether to share it with beneficiaries.
- Review after any major life event (marriage, divorce, new child, inheritance).
- Update digitally — clients at Fern Wills & LPAs receive Word and PDF copies for free self-updates.
🔹 Legal and Technical Notes (England & Wales)
- Trustees treat Letters of Wishes as “relevant considerations” — not instructions (Breakspear v Ackland [2008] EWHC 220).
- Courts can order disclosure if fairness requires it.
- In Inheritance (Provision for Family and Dependants) Act 1975 claims, a LOW may explain the testator’s reasoning (Ilott v Blue Cross [2017] UKSC 17).
- Keep language consistent with current trust law and LPA guidance.
🟢 Supporting Documents and Planning Tools
- Letter of Wishes template: included free with trust or LPA work.
- Life & Legacy Logs: optional add-on to record family values, stories and care preferences — useful for guardians and attorneys alike.
- Secure Storage & Updates: store your LOW professionally with your Will to avoid loss or separation.
At-a-Glance Overview
| Purpose | Guides executors, trustees and attorneys on personal intent |
| Scope | Wills • Trusts • LPAs • Guardians • Pet care |
| Legal status | Not binding but taken into account by trustees and courts |
| Review cycle | Whenever family or financial circumstances change |
| Storage | Kept with Will / Trust / LPA for easy reference |
| Format | Signed, dated, Word + PDF copies for ongoing updates |
Why It Matters
A Letter of Wishes translates your values into practical guidance that outlives paperwork.
It bridges the gap between law and love — helping those you trust to carry out your intent with confidence and compassion.
