What is a Letter of Wishes and Should You Write One?

A letter of wishes is a non-binding document that accompanies a will, offering guidance to executors and trustees on how the deceased would like their estate to be managed or distributed. While not legally enforceable, it helps clarify intentions and reduce conflict among beneficiaries. 

If you're planning your estate or already have a will in place, you might have heard about a “letter of wishes”. But what exactly is it, and should you write one? This article will break down everything you need to know about how this document can support your estate plan, especially if you're looking for clarity and flexibility beyond the formal structure of a will. 

Letter of Wishes vs. Memorandum of Wishes 

In some legal contexts, especially in Australia and the UK, the terms "letter of wishes" and "memorandum of wishes" are used interchangeably. However, a memorandum of wishes might sometimes refer specifically to written guidance in a trust context, especially for discretionary trusts. 

Both serve the same broad purpose: to provide non-binding estate guidance that helps others understand and execute your wishes in alignment with your values. 

For the purposes of this article, we will refer collectively to these types of documents as “letter of wishes”. 

What Is a Letter of Wishes? 

A letter of wishes is a written document created by a person (the testator) to accompany their legally binding will. It typically contains personal guidance, explanations, or instructions for the executor or trustee regarding how certain aspects of the estate should be handled.

It can also contain background or historical information about why your estate is in a certain position or certain peoples have not been provided for. 

Unlike a will, this letter is not legally binding—it should not override the terms of the will. However, it serves as an important supplementary tool that helps explain the intentions behind the provisions in the will or adds detail where the will must remain general due to legal constraints or social considerations, noting a will generally is advertised in public court records.

It may be the case that there are some things about your estate or circumstances that you do not want publicised.  

Some of the typical uses for a letter of wishes include: 

• Explaining why certain beneficiaries received more or less; 

• Recommending guardianship preferences for minor children; 

• Outlining how heirlooms or sentimental items should be distributed; 

• Providing moral or religious guidance to trustees; 

• Suggesting investment strategies or education funding approaches; or 

• Giving insight into how discretionary trusts should be administered. 

Since it's not intended to be a formal legal or binding document, a letter of wishes can be drafted with greater flexibility and informality. You can write it in plain English, revise it as often as you like (without changing your will), and use it to communicate your personal values or reasons for specific decisions. 

In practice, trustees and executors usually consider the contents of a letter of wishes very seriously. It can help avoid misunderstandings and disputes by providing context, especially where the will's provisions might seem unexpected or controversial. It may also be used as evidence for the court to consider in circumstances where your will is challenged. 

A letter of wishes need not only be related to the event of death. Some people may have a letter of wishes directed to their attorneys in the event of incapacity, instead of death. You therefore may wish to have your Enduring Power of Attorney accompanied by a letter of wishes as well. 

Why You Might Want to Write One 

1. Clarifying Your Intentions 

Wills generally only go so far in explaining your motivations. If you've made choices that could confuse or upset family members—such as excluding someone from the will or heavily favouring one beneficiary—a letter of wishes allows you to explain those decisions in a personal and respectful way. 

2. Helping Executors and Trustees 

Being an executor or trustee can be a demanding role. A well-written letter of wishes can offer helpful insights into your priorities and wishes, easing their decision-making process.

For instance, if your will or testamentary trust terms gives wide discretion to an executor or trustee, your letter can outline how you hope that discretion will be exercised whilst still allowing flexibility to the executor or trustee. 

3. Providing Guidance for Children’s Care 

If you have minor children, your will may legally nominate guardians, but a letter of wishes can go further. You can describe your parenting values, education goals, religious or cultural preferences, and any other hopes for your children's upbringing.

This guidance can be invaluable to guardians making day-to-day decisions. It is important to consider putting in place a letter of wishes that is directed to your attorneys nominated under your Enduring Power of Attorney as well given circumstances may instead be one of disability. 

4. Maintaining Privacy 

Unlike wills, which become public documents during probate, letters of wishes are private. This means you can communicate sensitive instructions or explanations without making them publicly accessible. For many people, this is a significant advantage. 

Is It Legally Enforceable? 

The key characteristic of a letter of wishes is that when correctly drafted it is not legally enforceable. It does not carry legal weight in the same way a will does. This is why it should not be used to distribute major assets and should state that it is not intended to alter the terms of the will itself. 

That said, courts and trustees often give considerable weight to a well-drafted letter of wishes, especially when the instructions are reasonable and consistent with the terms of the will or trust. 

This non-binding estate guidance ensures flexibility while also offering a moral framework for decision-making. It's particularly useful in complex family situations or when trusts are involved, allowing trustees to balance the legal framework with your personal values and intentions. 

Common Mistakes to Avoid 

While writing a letter of wishes is generally straightforward, some pitfalls should be avoided:

• Treating it like a second will: Don’t attempt to distribute property or assets through the letter. That belongs in the will or trust deed. 

• Being too vague or emotional: While it's a personal document, clarity and practicality are essential. 

• Ignoring legal advice: Even though it’s not binding, your lawyer can help ensure your letter doesn’t contradict or confuse the legally binding parts of your estate plan. 

• Failing to update it: If your life circumstances change—new children, divorce, significant asset changes—update the letter to reflect your current wishes. 

Who Should Consider a Letter of Wishes? 

Anyone writing a will or Enduring Power of Attorney should consider also writing a letter of wishes. It’s especially useful if: 

• You have a blended or complex family situation 

• You're using a discretionary trust in your estate plan 

• You’re leaving unequal bequests or excluding someone 

• You have specific values you want reflected in future decisions 

• You're appointing guardians for minor children or wish to leave greater directions for attorneys as to how they may or may not continue to provide for your children out of your estate or how insurance proceeds are to be applied. 

If you're in Brisbane or elsewhere in Queensland and planning your estate, a letter of wishes in Brisbane can make all the difference in how your legacy is handled and remembered. 

Final Thoughts 

A letter of wishes can be one of the most compassionate and clarifying tools in your estate planning toolkit. While it won’t override a will or trust deed, it gives your executors and trustees a deeper understanding of your hopes, priorities, and intentions. 

If you’re navigating complex family dynamics or want to ensure your estate is handled with care and understanding, this simple document can help bridge the gap between legal language and personal meaning. 

Need Help with Your Will, EPOA or Letter of Wishes? 

At Drakos & Company Solicitors, one of our core focus areas is estate planning. If you want to ensure your estate plan reflects both your legal intentions and your personal values, we can help you draft a will and letter of wishes in Brisbane that work hand in hand.

Contact Drakos & Company Solicitors Today - let our experienced team guide you through every step of your estate planning journey—with clarity, compassion, and local expertise.