Letter of wishes: purpose and limitations

A letter of wishes can explain priorities to people exercising powers under a will or trust. Its role must be understood alongside the governing document and the trustees' responsibilities described in official trust guidance. ^[1]

Explain context that legal clauses may not convey Describe the beneficiary's circumstances, important relationships and reasons for the proposed approach. For discretionary decisions, explain the factors you would like considered rather than assuming the letter can rewrite the trust's powers.

Keep practical details factual and respectful. Avoid unsupported accusations that could create avoidable conflict. Date the letter and identify the will or trust to which it relates.

Check limits and review arrangements A wishes letter is generally guidance rather than a binding substitute for the operative document. Obtain advice on its status, possible disclosure and whether any intended direction belongs in the will or trust instead.

Coordinate it with support for a vulnerable beneficiary or blended-family planning where relevant. Keep the current version with the appropriate records and review it when circumstances change. Do not rely on secrecy or on executors discovering an undated note after important decisions have already been made.

Decide what the letter is meant to explain Begin by identifying the will or trust to which the letter relates and the people expected to use it. State the practical priorities you want them to understand, such as supporting education, preserving a stable home or considering a beneficiary's changing needs. The letter is most useful when it explains reasoning that a legal clause may not capture. Avoid filling it with copied legal language whose effect is uncertain. Ask the adviser whether each point belongs in guidance or needs an enforceable provision in the governing document.

Official trust guidance places trustees' management responsibilities within the terms of the trust deed or will. That is the foundation against which a wishes letter should be reviewed. If you want a beneficiary to have an enforceable entitlement, or want to prohibit a particular use of assets, discuss the operative drafting directly. Do not assume that a forcefully worded letter can create a power, remove a duty or convert a discretionary arrangement into a fixed gift. The legal structure and the explanatory document should support the same plan. ^[1]

Give future decision-makers useful context rather than a script Describe the circumstances behind your preferences, distinguishing established facts from personal hopes. Explain why a particular form of support may help and what changes might justify a different approach. For example, a preference for funding training could be explained through a beneficiary's interests and circumstances without prescribing one course many years in advance. This gives trustees information to consider while recognising that their decisions may be made in a different world. A rigid catalogue of instructions can obscure the flexibility the underlying arrangement was intended to provide.

Where family relationships are difficult, use measured language and identify relevant evidence. An unsupported accusation may create distress and distract from the planning objective. If exclusion, unequal provision or a significant dispute needs explanation, ask the adviser how best to record the reasoning and what information should be retained separately. Do not use the letter to conduct an argument with relatives who will only read it after your death. The intended readers need to understand your considered priorities, not resolve a collection of allegations that cannot be checked.

Distinguish personal background from sensitive operational information A wishes letter may mention health, dependency and family circumstances, but it should contain only the detail needed for its purpose. Consider whether extensive medical records or private correspondence should be stored separately and referenced through the adviser. Do not include passwords, account recovery codes or instructions to impersonate you online. If the letter identifies practical contacts, explain their role and review whether the details remain current. A trustee should be able to find appropriate assistance without receiving an uncontrolled collection of unrelated personal information.

Ask about possible disclosure and avoid promising that the letter will remain secret in every circumstance. Its status and treatment may depend on the arrangement and any later dispute. Discuss who should receive a copy now and who should know where it is held. If the letter relates to an existing trust, ask how it should be provided to the trustees and recorded. If it accompanies a will, make sure it can be found by the appropriate people before decisions to which it is relevant have already been taken.

Control revisions without creating conflicting messages Date the letter, identify its relationship to earlier versions and follow the adviser's recommendations for signing and storage. When revising it, compare the new wishes with the governing document and any previous advice. A substantial change in intention may require a will or trust review rather than a replacement letter alone. Keep the record of which version is current clear, while retaining relevant history as advised. Avoid leaving several undated notes in different places that appear to give incompatible directions to the same administrators.

Set review triggers that relate to the content: a beneficiary's new circumstances, a major asset change, a trustee replacement or a revised legal document. Read the letter as a future decision-maker would, asking whether it explains what matters and why without assuming knowledge of private family shorthand. Have the adviser check any sentence that sounds like a binding command. The finished document should provide helpful context within the legal arrangement, with practical detail that can be updated appropriately and a clear boundary between preference and enforceable instruction.