There are two main reasons for drafting a letter of wishes. Firstly, it can sit alongside a will, providing additional guidance on the distribution of personal assets. Secondly, it can help pension or trust administrators understand your intentions and guide their decisions on how the wealth they hold should be distributed.

A letter of wishes for the distribution of personal assets

A will is a legal document that defines how your personal assets are distributed and by whom, but it rarely gives proper justification for these decisions. A letter of wishes (sometimes called a letter of instruction or side letter) can be created to sit alongside it, providing additional information about your intentions and reasoning. While often overlooked, a letter of wishes can be the difference between a smooth distribution and bitter family disputes. There is no legal obligation to add this, but it can help in a variety of ways, not least peace of mind.

Anyone can choose to include a letter of wishes with their will; at its core, it is simply a letter from you to those handling your affairs after death. It’s written in your own words, providing the human context that a formal will following strict legal formalities cannot convey. 

What to include in a letter of wishes

Most commonly, a letter of wishes is used to explain decisions within your will that may surprise or upset beneficiaries. For example:

• Leaving uneven monetary values to each child due to their individual circumstances and needs (rather than an act of favouritism)
• Excluding an estranged child to ensure the children who supported you through your final years receive adequate provisions (rather than out of spite) 
• Leaving a large sum to a charity that holds an important place in your heart (rather than an attempt to leave less to your beneficiaries)

While explaining your reasoning doesn’t impact the legal effect of your will, it helps your loved ones understand that your decisions were made thoughtfully, reducing the likelihood of beneficiaries feeling confused or suspicious about your decisions.

If you have any sentimental preferences, a letter of wishes is a good place to document them. This may be a justification for why you’ve chosen certain beneficiaries to inherit specific heirlooms or guidance for how they should distribute unassigned items (such as requesting that your wedding ring goes to whoever in the family feels they will cherish it most). 

You can also include practical information that does not belong in a formal will, but may be of use to your executor. This can include the location of your important documents, bank account details, investment information, digital assets (online accounts, email, social media, etc.), details of advisors (accountant, solicitor, etc.), and details of any outstanding debts or loans.

Using a letter of wishes for trusts and pensions

Many people have assets that are held in trust, a pension, or similar. A personal pension, a works pension, a SSAS, or SIPP - and lots more – are structures that hold money or property which belonged directly to the owner, held in a protective setup for tax or asset protection. This can be a strategic method to save on tax or boost value, but legally, the money is under the ownership and management of the pension or other trustees. The law on distributing pension benefits on death is different from direct inheritance law, but a letter of wishes is a recognised way of guiding the pension administrators in how to pay out the wealth they hold.

Does a letter of wishes need to be witnessed?

No, a letter of wishes is completely informal and does not need to be witnessed. You can write it by hand, type it, or even record it as an audio or video file, and it can be stored physically alongside your will, or electronically, but make sure your executor (and solicitor) know of its existence and can easily find and access it. 

Can a letter of wishes be challenged?

While you can’t challenge the contents of a letter of wishes itself, it may be used to either support or defend the legal contesting of a will. A well-written letter of wishes that aligns with the stipulations of the will can defend the will's validity if challenged in court. Conversely, if the letter reveals signs of coercion or mental confusion, or contradicts the will in suspicious ways, it may be used as evidence to support a challenge to the will.

Can an executor ignore a letter of wishes?

Technically, this may be possible; a letter of wishes is not binding in law, so there’s no legal duty to follow its contents. The executor could theoretically ignore the wishes expressed in the letter while still following the will, and that would be legally sound, as long as the will itself is competently drawn and executed. But it’s less about legality and more about humanity. A letter of wishes usually carries significant moral and practical weight, and for this reason, a well-drafted letter of wishes is almost always respected.

An executor who chooses to ignore it could face criticism from beneficiaries and loved ones, and while a letter of wishes cannot be directly challenged, beneficiaries can challenge an executor’s conduct. Under the laws and statutes governing succession in Scotland, executors have a duty to act reasonably and in the interests of the estate. If the executor is proven to have ignored clear, reasonable wishes, they could be seen as having breached these duties and be removed from their role or face liability claims.

With or without a letter of wishes, it’s always advisable to select an executor who understands your values and whom you trust to act reasonably.

When executors may reasonably disregard wishes

There are a few circumstances where an executor may reasonably decline to follow requests in a letter of wishes:

• The wish contradicts the will (the will always takes precedence)
• Following the wish would be illegal
• The wish is impossible to carry out
• There is genuine uncertainty about what the wish means
• The wish would breach the executor's legal duties

Protecting your wishes

For many, a letter of wishes is a valuable tool for ensuring your estate distribution runs as smoothly as possible, especially in complex situations involving blended families, unequal distributions, or significant assets. Taking the time to plan the smaller, more personal aspects of your estate distribution can bring peace of mind in knowing your wishes are honoured and that your family can understand your reasoning.

If you need guidance on writing a will or letter of wishes, get in touch with our expert team today. We can support in planning all aspects of your estate, and ensure your wishes are clear to those who will be implementing them.