What is a Letter of Wishes for Wills and Trusts—and when should I use one?

Author: Chris Watts — Will Writer, Fern Wills & LPAs

Last verified: 28 August 2025 (England & Wales)

Quick-read summary

A Letter of Wishes (LOW) is a private document that sits alongside your Will or trust. It’s not legally binding, but it guides executors and trustees about how you would like them to exercise their judgment.

Used well, it explains sensitive choices, helps trustees exercise discretion, and keeps personal details private. Used poorly, it can create confusion or disputes.

Practical checklist

• Give trustees direction in a discretionary trust (e.g. prioritising a spouse’s needs, education for children, or emergency help).
• Record values and background that don’t belong in a public Will.
• Explain how to divide personal possessions without repeated codicils.
• Note funeral preferences or other private matters.
• Provide reasons if someone is excluded from inheritance.

Balanced view: pros and cons

Benefits

• Adds nuance trustees can legitimately consider.
• Keeps sensitive detail private and updateable.
• Can help evidence the testator’s reasoning in a 1975 Act claim.

Cautions

• Not binding: may create uncertainty if it contradicts the Will/trust.
• Disclosure & disputes: courts can order disclosure; disgruntled beneficiaries may use it in challenges.
• Practical risks: can be lost or overlooked if separate.
• Limits: binding gifts must go in the Will/trust.

The Fern Wills view

We recommend LOWs when they add context and warmth, but never as a substitute for proper drafting. Anything that needs certainty stays in the Will or trust. A LOW is best for setting tone, explaining background, and helping trustees apply their discretion fairly.

What to consider

• Avoid conflicts with your Will/trust.
• Keep it plain English, signed and dated, and stored safely with your Will.
• Know that trustees decide whether to disclose it; beneficiaries don’t have automatic rights.

How this works in real life

1) Flexible Life-Interest Trust (spouse then children)

Mr and Mrs Dale wanted Mrs Dale to live comfortably for life, then pass capital to the children. The LOW guided trustees to allow home adaptations and family visits, but to preserve capital for children.

2) Blended family discretionary trust

A LOW asked trustees to treat stepchildren and biological children equally for education and housing. Trustees used it to ensure fairness in difficult decisions.

3) Explaining an exclusion

A testator with four children left nothing to one adult child but left that share to their children instead. The LOW recorded affection while explaining past support and strained relationships.

4) Semi-valuable collection

A collector’s Will left “my collection” to children. The LOW detailed current items, valuation tips, and guidance for dividing or selling them.

5) Pet care without guilt

The Will left a dog to a daughter, with fallback carers. The LOW reassured her that rehoming would still honour the testator’s wishes if circumstances made keeping the pet difficult.

6) A purposeful gift

A Will gave £15,000 to a lifelong friend. The LOW expressed a wish that she use it for her dream trip to South America, not for sharing with family. Executors shared this to support her decision.

FAQs

1) Is a Letter of Wishes legally binding?

No, it is guidance only.

2) Will beneficiaries see my LOW?

Not automatically; trustees decide, or a court may order disclosure.

3) Can I use it for gifts of money or property?

No, those must be in the Will/trust.

4) Can it help defend a challenge?

It can provide context, but cannot prevent a 1975 Act claim.

5) How often should I update it?

Whenever family, finances or priorities change.

Optional Technical Notes

• Trustees treat LOWs as “relevant considerations” but not instructions (Breakspear v Ackland).
• Courts may order disclosure if fairness requires.
• In 1975 Act claims, courts consider the testator’s reasoning but balance it against claimants’ needs (Ilott v Blue Cross).

Sources & further reading

• Breakspear v Ackland [2008] EWHC 220.
• Ilott v The Blue Cross [2017] UKSC 17.
• Companion article: How a Letter of Wishes can support LPAs and GPAs.

Next steps

If you’re considering a Letter of Wishes, we’ll first confirm your Will or trust is watertight, then draft a LOW that adds context without creating conflict.