Expression of Wishes (Letter of Wishes)

What is a Letter of Wishes?

A Letter of Wishes — also called an Expression of Wishes — is a private document that sits alongside your trust or Will and gives guidance to your trustees. It is:

• Not legally binding on the trustees
• Completely confidential (unlike a Will, which becomes public after probate)
• Easy to update at any time, at no legal cost
• A clear record of your intentions and priorities

In practice, trustees will normally follow your wishes unless circumstances make it inappropriate to do so.

Why it matters

• Guides trustees when they exercise discretion
• Reduces delays and confusion at claim stage
• Helps avoid family disputes by explaining the "why" behind your choices
• Keeps your wishes private
• Allows flexibility as your family circumstances change

Why it must stay non-binding

For a discretionary trust to work properly — and to keep its inheritance tax benefits — the trustees must retain full discretion over how the trust fund is used. A Letter of Wishes supports that discretion; it doesn't override it.

✅ Your Letter of Wishes = guidance.
❌ It must not become instructions or orders.

How to write it properly

Use flexible language

• "I would like…"
• "It is my wish…"
• "I would ask the trustees to consider…"

Avoid

• "You must…"
• "I instruct…"
• Anything that removes trustee discretion

When should you update it?

Review your Letter of Wishes whenever life changes, for example:

• New children or other family changes
• A change in your income or wider financial position
• Marriage, civil partnership or separation
• Shifts in your estate planning priorities

You can update it at any time without legal cost — just replace the previous version and let your trustees know where the current one is kept.

See a draft you can adapt

We've prepared an example draft Letter of Wishes you can use as a starting point.