The Complete Guide to Making a Will in England and Wales

Making a Will in England and Wales: The Complete Guide for 2026/27

Why Making a Will Matters

If you die without a valid will (dying "intestate"), the law decides who inherits, not you. The intestacy rules follow a rigid order that may bear little resemblance to your wishes.

Under those rules, if you are married or in a civil partnership and have children, your spouse or civil partner receives the first £322,000 of your estate plus half of the rest, and your children share the other half. If you live with a partner but are not married, your partner receives nothing, however many years you have lived together and whether or not you have children together.

An unmarried partner, step-children, close friends and charities you care about receive nothing under intestacy unless you provide for them in a will.

A will gives you control. You decide who inherits, who looks after your children and how your estate is managed after your death.

What Makes a Will Legally Valid?

The law on wills in England and Wales is mainly in the Wills Act 1837, built on by nearly two centuries of case law. To be valid, a will must meet five requirements.

Writing. A will must be in writing, typed or handwritten. Spoken wills ("nuncupative" wills) are only valid in very limited circumstances for members of the armed forces on active service.

Signature. The person making the will (the "testator") must sign it, or direct someone else to sign it for them in their presence.

Witnesses. Two independent witnesses must be physically present when the testator signs, and each must then sign the will. Neither witness, nor a witness's spouse or civil partner, should be a beneficiary. If they are, their gift fails, though the rest of the will stands.

Capacity. The testator must be 18 or over and have "testamentary capacity": they must understand what making a will means, what they own, and who might expect to benefit.

Intention. The testator must intend the document to be their will.

Important: During the COVID-19 pandemic the government temporarily allowed wills to be witnessed by video call. That ended on 31 January 2024. All witnesses must now be physically present when the will is signed.

What Should Your Will Cover?

A well-drafted will covers six things.

Executors. Executors administer your estate after your death: collecting assets, paying debts and tax, and distributing what is left. You can appoint family members, friends or a professional such as a solicitor. It is usually sensible to appoint at least two.

A word of caution. The SRA has reminded solicitors that they must not lead clients to believe that appointing a solicitor as executor is essential or the default. For a straightforward estate, a trusted family member is often the best choice. For a more involved estate, for example with business assets, trusts or a likely family dispute, a professional executor can help.

Who inherits. Set out who gets particular items ("specific legacies"), who gets fixed sums of money ("pecuniary legacies"), and who gets what is left after debts, tax and gifts (the "residuary estate").

Guardians. If you have children under 18, your will is the place to name a guardian: the person who will have parental responsibility if both parents die. Without one, the court decides who brings up your children.

Trusts. Your will can set up trusts that start on your death. They are commonly used to provide for children, to protect an inheritance from a beneficiary's divorce or bankruptcy, or to manage money for someone who is not ready or able to handle a lump sum.

Funeral wishes. Funeral wishes are not legally binding, but your will can state your preference for burial, cremation or other arrangements.

Substitution clauses. A properly drafted will allows for a beneficiary dying before you. Substitution clauses (also called "gift over" provisions) stop your plan failing when circumstances change.

When Should You Review Your Will?

Review your will at least every five years, and sooner if any of these happens:

• You marry or enter a civil partnership. This automatically revokes an existing will unless the will was made in contemplation of that marriage
• You divorce or dissolve a civil partnership. Your former spouse or civil partner is then treated as if they had died before you for any gift or appointment as executor, but the rest of your will stands
• You have children or grandchildren
• You buy, sell, or significantly change your property holdings
• A named beneficiary, executor, or guardian dies or becomes incapable of acting
• There is a significant change in the value of your estate
• Tax law changes, since thresholds and reliefs move and your plan should keep up

Inheritance Tax: The Basics

Inheritance tax is charged at 40% on the value of your estate above the available bands. For the 2026/27 tax year the figures are:

• Nil-rate band (NRB): £325,000 per person, frozen at this level until April 2031
• Residence nil-rate band (RNRB): a further £175,000 where your home passes to direct descendants (children, step-children, grandchildren). It tapers away for estates over £2 million
• One person, both bands: up to £500,000
• Married couple or civil partners: up to £1,000,000, because unused NRB and RNRB pass to the surviving spouse or civil partner

Anything left to a spouse or civil partner is exempt from inheritance tax, whatever the value. Gifts to registered charities are exempt too, and leaving at least 10% of your net estate to charity cuts the rate on the rest from 40% to 36%.

Note: From 6 April 2027, most unused pension funds and death benefits will count as part of your estate for inheritance tax. This will affect many families' plans.

A well-structured will, with proper advice, can make a real difference to the inheritance tax on your estate. Aaron's inheritance tax check is a fixed fee added to your will. See the fees page.

DIY Wills vs Professional Advice

You do not need a solicitor to make a will. A will you write yourself is valid if it meets the requirements above.

But a badly drafted will can cause serious harm. Common errors: unclear wording that leads to disputes; forgetting that marriage or divorce changes an existing will; overlooking the right of dependants to claim under the Inheritance (Provision for Family and Dependants) Act 1975; and mistakes in signing and witnessing that make the will partly or wholly invalid.

If your estate is simple, for example everything to your spouse and then equally to your children, a home-made will may work, though it is still wise to have a solicitor check it.

Take professional advice if your estate involves any of these:

• Property in more than one jurisdiction
• Business interests or agricultural property
• Blended families or stepchildren
• Potential disputes among family members
• Inheritance tax planning
• Trusts for minor children or vulnerable beneficiaries
• Substantial or complex investment portfolios

Storing Your Will Safely

Once signed and witnessed, store your will somewhere safe that your executors can reach. The options are:

• With the solicitor who drafted it (usually at no extra charge)
• With HM Courts and Tribunals Service (the Probate Service), for a one-off fee of £24
• At home, in a fireproof and waterproof container

Wherever you keep it, make sure your executors know where it is. A will that cannot be found is no use.

Next Steps

Making a will is one of the most responsible things you can do for your family, and it need not be complicated.

To discuss making or updating your will, or any question in this guide, contact Aaron Johnson, solicitor and TEP, at Safe Harbour Legal. Appointments are available in person in Bridlington and the surrounding area, and by video call anywhere in England and Wales.

This guide is general legal information, not legal advice. The law is stated as at September 2026 and applies to England and Wales. Safe Harbour Legal is a trading name of Legal Studio, which is authorised and regulated by the Solicitors Regulation Authority.