Letters of Wishes:
The Document Most People Don't Realise They Need
A Letter of Wishes carries no legal force. That is precisely why it does what no other document can. Here's what it is, why it matters, and how to write one that works.
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In the documentation of an estate, the Will and the trust deed do the legal work. They direct who gets what, who has authority to act, and on what terms. They are binding instruments, designed to leave no ambiguity about the legal position.
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The Letter of Wishes does something different. It carries no legal force. It binds no one. It can be rewritten at any time, kept private, and shaped to circumstances no legal document could anticipate. Where the Will says what, the Letter of Wishes says why, how, and in what spirit. For the people who will have to make difficult decisions after the writer's death, that guidance is often more valuable than any clause in the Will itself.
Where the Letter of Wishes Fits
It most commonly accompanies three types of arrangements.
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Discretionary Trusts
The trust deed sets the legal framework; the Letter of Wishes tells the trustees how the settlor would like that framework to be used. Without one, trustees interpret intentions from the structure alone — and often get it wrong.
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Wills Containing Discretionary Or Flexible Elements
Modern Wills frequently include trusts that take effect on death. Executors and trustees benefit from the same guidance a lifetime trust would receive.
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Guardianship Arrangements For Minor Children
A Will appoints guardians; it cannot easily set out how the writer would want them to approach the practical, emotional, and financial choices that follow.
The Five Mistakes Most Commonly Made
Writing it as a summary of the Will.
Restating the Will's provisions adds nothing. The value lies in the additional context the Will cannot capture.
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Using language that purports to bind.
"I instruct," "I require," "the trustees must" — these phrases turn guidance into instruction and can compromise the trust's tax treatment. The correct register is "I would like," "I hope," "my wish would be that."
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Failing to update it.
A Letter written a decade ago may reflect circumstances that no longer apply. It should be reviewed at the same intervals as the Will, and on any significant change in family circumstances.
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Hiding it from the trustees.
A Letter locked away and only discovered long after death cannot do its work. Those who will rely on it should know it exists.
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Not writing one at all.
The most common mistake. Trustees, executors, and guardians are left to interpret intentions from the legal document alone — and often get it wrong, sometimes in ways that cause lasting family damage.
Where This Leaves Things
The Letter of Wishes is the quietest document in estate planning and one of the most consequential. For most families with a Will containing any discretionary element, and almost all families with a trust, it is not optional. It is the document that turns a legal structure into a workable one.
Wills, Tax & Trusts Ltd. drafts Letters of Wishes alongside Wills and trust structures for families and their professional advisers. Every document is drafted by a STEP-qualified practitioner and reviewed by a partner before release. If your Will or trust is not accompanied by a Letter of Wishes, or the one you have was written some time ago, we offer an initial conversation to review what is in place — and what should be.
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