Estate planning is a nuanced and deeply personal process, involving not only legal instruments such as wills and trusts but also more informal guidance tools that help align the execution of an estate with the values and preferences of the testator or settlor. Among these tools, letters of wishes play a crucial supporting role. These non-binding documents are increasingly recognised as indispensable companions to formal estate documents, offering dynamic and private instructions that can significantly ease the responsibilities of trustees and executors.
A letter of wishes is a document, typically written by the person creating a will or setting up a trust, to communicate personal thoughts, intentions and guidance to the individuals who will administer the estate or manage the trust. While it holds no legal force in itself, its persuasive power lies in its context—it is a direct message from the deceased or the settlor to those entrusted with their assets and legacy.
Its informality allows it to be more flexible and candid than a will or trust deed. As circumstances change—whether regarding family, finances, or relationships—the letter can be updated with ease, ensuring that trustees and executors have the benefit of up-to-date context and clarification when carrying out their duties.
The purposes served by these letters are diverse and tailored to individual needs, making them a versatile component of modern estate planning.
Firstly, they provide personal guidance on how assets should be distributed, especially where discretion is afforded to trustees. For example, a trust might empower trustees to distribute income among beneficiaries as they see fit. A letter of wishes can suggest to whom the income should be allocated first and under what circumstances distributions should be made or withheld. This guidance can be particularly valuable when dealing with complex family dynamics or when minor or vulnerable beneficiaries are involved.
Secondly, a letter can outline the rationale behind certain decisions within a will or trust deed. Suppose an estranged child is excluded from a will or given significantly less than their siblings. A well-considered letter can explain the reasoning behind that decision, potentially reducing feelings of resentment and lowering the risk of litigation.
Thirdly, the letter can provide trustees and executors with softer, emotional guidance—how the deceased would have liked their children to be raised, for example, or instructions for commemorative events. Such insights can humanise the legal instruments and bring peace of mind to loved ones, knowing they are acting in accordance with the deceased’s true wishes.
While not binding, letters of wishes are typically respected and followed by trustees and executors, particularly when the tone of the advice is clear, reasonable and aligns with the overall legal framework of the estate. For trustees of discretionary trusts, whose mandate often includes broad latitude in decision-making, these letters offer valuable direction, helping them understand the settlor’s priorities and expectations without infringing on their independence.
Where a trustee is empowered to allocate trust income among a group of beneficiaries, the letter can reveal the motives underpinning the trust’s creation—for instance, favouring a particular grandchild’s education or ensuring a disabled dependent has lifelong support. Provided the beneficiaries are treated equitably within the trust’s terms, following the guidance of a thoughtful letter of wishes can help trustees confidently exercise their judgment.
That said, letters of wishes must always be drafted with an awareness of their non-binding nature. Trustees ultimately have fiduciary responsibilities to administer the trust according to the law and the terms of the trust deed. If a letter’s recommendations contradict either, they should not be followed. Instead, the letter should be seen as a signpost—guiding but not compelling—helping trustees fulfil their duties with insight into the settlor’s values and vision.
Executors, too, benefit from having informal documentation that expands on the testator’s intentions. Ideally, the provisions in the will are sufficient to direct asset administration and distribution, but practicalities often require interpretation. For example, a will may leave certain personal items to heirs without detailing which individual receives what. A letter of wishes could specify that a particular watch be given to the testator’s godchild, or that family portraits remain in their ancestral home.
Similarly, where the estate involves closely held business interests, charitable donations, or sentimental belongings, a letter can outline the context behind these elements. This can support an executor’s efforts to administer the estate in a way that maintains family harmony or aligns with the deceased’s principles on philanthropy and social responsibility.
Given the letter’s influential potential, care should be taken in its drafting. It should be clearly written, emotionally intelligent, and internally consistent. Ambiguity or contradictory recommendations can confuse trustees or executors and increase the likelihood of disputes among beneficiaries.
Tone matters significantly in letters of wishes. Though written from the perspective of authority, the best ones adopt a collaborative and encouraging tone. Rather than issuing directives, effective letters express preferences—especially since the legal framework does not compel compliance. For instance, the phrase “I would prefer” or “It would be my hope” is preferential to “You must,” which can be misleading and risk causing tension.
Clarity about the status of the letter is equally important. The document should clearly state that it is not legally binding, and it should not contain anything that might unintentionally amend or override the operative estate documents. To that extent, it is prudent to involve estate planning professionals in its drafting or at least in its review, ensuring consistency with the trust deed and the will.
A significant benefit of a letter of wishes is its confidentiality. Unlike a will, which becomes a public document once probate is granted, and unlike trust deeds, which may be disclosed to beneficiaries, letters of wishes are private documents available only to trustees or executors.
This confidentiality allows the subject matter to be more candid. For instance, sensitive personal views, difficult family relationships, or views on substance dependency can be shared openly, providing trustees with crucial perspective without publicly airing private issues.
However, confidentiality has implications. Trustees must consider whether and when to share the contents of the letter with beneficiaries. Sometimes, making the letter known to beneficiaries can diffuse potential misunderstandings; in other cases, it might inflame tensions or raise false expectations. There is no absolute rule; careful judgment based on the situation and the content of the letter is necessary.
Given its informality, a letter of wishes offers a flexible container for changing circumstances. Life is rarely static, and estate planning should reflect changing relationships, new financial circumstances, and evolving family needs. A marriage, the birth of a child, an acrimonious divorce, or the emergence of philanthropic interests—all these events can be absorbed more fluidly via an updated letter of wishes.
It is good practice to review and revise the letter periodically or after major life events. Importantly, each version should be clearly dated to indicate which is the most current. If multiple versions exist and are inadvertently disclosed, ambiguity may arise and diminish the letter’s utility. Older versions should be revoked or destroyed where appropriate, once a new one is enacted.
Although not legally binding, in contentious estates, particularly those involving discretionary trusts or disputed wills, letters of wishes may come under judicial scrutiny. Courts may review them to interpret the intentions of the settlor or testator or to understand the broader context of the estate plan. Hence, letters should be coherent, aligned with formal documents, and avoid emotional or prejudicial statements that could be used to contest the estate.
For example, if litigation arises under the Inheritance (Provision for Family and Dependants) Act 1975, a court might consider the contents of a letter of wishes to assess the fairness or intended provision for a particular individual. While the letter itself will not dictate the outcome, it could influence interpretations of fairness and adequacy of support.
Solicitors, estate planners, and trust advisers have an important role to play in educating clients about the benefits and limitations of letters of wishes. Too often, the legal emphasis is placed squarely on the will or trust deed, inadvertently leaving executors or trustees to rely on their own interpretation of technical documents and personal dynamics.
By encouraging clients to draft letters of wishes as part of the estate planning process, professionals help both to reduce ambiguity and enhance the efficiency and humanity of estate administration. Where appropriate, solicitors may even assist in structuring such letters, ensuring they are articulately drafted, appropriately nuanced and harmonised with the wider estate strategy.
A well-crafted letter of wishes provides more than mere guidance; it builds a bridge between the cold precision of legal documents and the warmth of personal relationships and values. Although non-binding, its influence on trustees and executors can be profound, shaping decisions and interpretations in ways that formal instruments often cannot.
By encouraging clarity, compassion, and foresight in their drafting, and ensuring they evolve alongside the estate holder’s life, letters of wishes enhance estate planning and support those tasked with carrying out a person’s final affairs. In an era of increasing family complexity and diverse asset portfolios, these documents stand out as vital instruments for context, continuity and care. Professionals and estate holders alike should embrace their potential, treating them not as optional extras but as key fixtures in responsible, humane, and effective estate planning.
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