Published on: 2nd March 2026

What is a Letter of Wishes — and should you have one?

When planning your estate, most people focus on two key legal tools: a Will and sometimes a Trust. However, there is another document that can play an important supporting role in estate planning — a Letter of Wishes. While it is not legally binding, it can provide valuable guidance to the people responsible for carrying out your wishes.

What is a Letter of Wishes?

A Letter of Wishes is a document written by the person creating a trust or Will (often called the settlor or testator) that provides guidance and instructions to trustees or executors about how they would like their assets to be managed or distributed.

Unlike a Will, a Letter of Wishes is not legally binding. Instead, it acts as a statement of intention that trustees or executors can consider when making decisions.

This flexibility is precisely why many people choose to use one alongside their formal estate planning documents.

How it works with a Trust

When assets are placed into a trust, the trustees have legal control over those assets and must manage them according to the terms of the trust deed. However, trust documents are often written in fairly broad terms to allow trustees discretion.

A Letter of Wishes can help guide trustees on issues such as:

• When and how beneficiaries should receive funds
  
  
• Whether funds should be used for specific purposes (education, housing, healthcare)
  
  
• Circumstances where distributions should be delayed
  
  
• How to treat different beneficiaries fairly

For example, if a parent creates a discretionary trust for their children, a Letter of Wishes might explain that one child may need more financial support due to health or personal circumstances.

How it works with a Will

 Although less common, a Letter of Wishes can also accompany a Will to give guidance to executors or guardians.

Examples might include:

• Personal wishes about funeral arrangements
  
  
• Guidance for guardians caring for minor children
  
  
• Explanations about why certain beneficiaries receive different shares
  
  
• Instructions for distributing personal possessions
  

Because it is separate from the Will, it can be updated easily without rewriting the Will itself.

Why not put everything in the Will?

Many people wonder why they should use a Letter of Wishes rather than simply including their wishes in their Will or trust document.

There are several reasons:

1. Flexibility - A Letter of Wishes can be changed at any time without formal legal procedures.
   
   
2. Privacy - A Will can become a public document after probate, while a Letter of Wishes usually remains private between trustees or executors.

3. Trustee discretion - In discretionary trusts, trustees must retain flexibility. A rigid instruction in the trust deed could restrict their ability to respond to changing circumstances.

Is a Letter of Wishes legally binding?

No — a Letter of Wishes is not legally binding.

However, trustees and executors generally treat it very seriously because:

• It reflects the intentions of the person who created the trust or Will
  
  
• Ignoring it without good reason could expose trustees to disputes from beneficiaries
  
  
• Courts may sometimes consider it when interpreting a trust

When should you consider writing one?

 A Letter of Wishes can be particularly helpful if:

• You are creating a discretionary trust
  
  
• Your family circumstances are complex
  
  
• You want to explain why certain decisions were made
  
  
• You want to give guidance without restricting trustees legally
  
  
• You want to leave personal instructions or messages

What should be included?

 A typical Letter of Wishes might cover:

• Guidance on distribution of trust funds
  
  
• Expectations for education or financial support
  
  
• Advice on trustee decision-making
  
  
• Wishes for care arrangements for minors
  
  
• Personal messages to family members

It should be clear, practical, and regularly reviewed as family circumstances change.

Should you have one?

Not everyone needs a Letter of Wishes. If your estate plan is straightforward, a well-drafted Will may be sufficient.

However, if you are using trust structures, want to guide trustees without strict legal instructions, or wish to provide additional context for your decisions, a Letter of Wishes can be a valuable addition to your estate planning toolkit.

Final Thoughts

A Letter of Wishes is not a replacement for a Will or trust deed — but it can be a powerful companion document. By setting out your intentions in your own words, you can help ensure that the people responsible for managing your estate understand not just what you want to happen, but why.

For further information, do not hesitate to contact Casey & Associates to discuss your Estate Planning further.

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