Letter of Wishes

A letter of wishes is an informal, private document that sits alongside a Will to explain the will-maker's intentions and offer guidance to the executor or trustee. It is not legally binding, which is precisely its strength — it can express personal reasons, preferences and context without the rigidity of the Will itself. It is especially useful for guiding a discretionary trust or a testamentary trust.

Because it is flexible, a letter of wishes can be updated freely and may explain sensitive decisions such as unequal gifts. Example: a letter asks the trustee to prioritise a disabled child's care and explains why one adult child received less. Keep it separate from funeral instructions, which are better captured as funeral wishes.