The Complete Guide to Making a Will in England & Wales

Making a Will in England and Wales: The Complete Guide for 2025/26

Why Making a Will Matters

If you die without a valid will — known legally as dying "intestate" — the law decides who inherits your estate, not you. The intestacy rules in England and Wales follow a rigid hierarchy that may bear little resemblance to your actual wishes.

Under these rules, if you are married or in a civil partnership, your spouse or civil partner receives the first £322,000 of your estate plus half of the remainder, with the balance passing to your children. If you are unmarried but in a long-term relationship, your partner receives nothing — regardless of how many years you have lived together, whether you have children together, or whether you jointly consider yourselves a family.

Cohabiting couples, stepchildren, close friends, and charities you care about will receive nothing under intestacy unless you have made proper provision through a will.

A will gives you control. It allows you to decide who inherits your assets, who looks after your children, and how your estate is managed after your death. It is one of the most important legal documents you will ever sign.

What Makes a Will Legally Valid?

The law governing wills in England and Wales is primarily set out in the Wills Act 1837, supplemented by case law developed over nearly two centuries. For a will to be legally valid, it must satisfy the following requirements:

Writing. A will must be in writing — whether typed or handwritten. Oral wills (known as "nuncupative" wills) are not valid except in extremely limited circumstances for members of the armed forces on active service.

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

Witnesses. Two independent witnesses must be physically present when the testator signs. Each witness must then sign the will themselves. Importantly, neither witness (nor their spouse or civil partner) should be a beneficiary under the will — if they are, their gift will fail, though the rest of the will remains valid.

Capacity. The testator must be aged 18 or over and must have what the law calls "testamentary capacity" — they must understand the nature of making a will, the extent of their estate, and the claims of those who might expect to benefit.

Intention. The testator must intend the document to operate as their will.

A common but serious mistake is having a beneficiary or their spouse act as a witness. If this happens, the witness's gift under the will becomes void.

Important: During the COVID-19 pandemic, the government temporarily allowed wills to be witnessed via video call. This provision ended in January 2024. All witnesses must now be physically present when the will is signed.

What Should Your Will Cover?

A well-drafted will should address all of the following:

Appointment of executors. Executors are the people responsible for administering your estate after your death — collecting assets, paying debts and taxes, and distributing your estate to your beneficiaries. You can appoint family members, friends, or professionals such as solicitors. It is generally sensible to appoint at least two executors.

A word of caution here: the SRA has issued specific guidance reminding solicitors that they must not lead clients to believe appointing a solicitor as executor is essential or the default position. For straightforward estates, a trusted family member may be the most appropriate choice. For more complex estates — particularly those involving business assets, trusts, or potential family disputes — a professional executor can provide valuable expertise.

Distribution of your estate. You should set out clearly who you wish to inherit specific assets (known as "specific legacies"), who should receive fixed sums of money ("pecuniary legacies"), and who should receive the remainder of your estate after debts, taxes, and specific gifts have been dealt with (the "residuary estate").

Guardianship. If you have children under 18, your will is the proper place to nominate a legal guardian — someone who will have parental responsibility for your children if both parents die. Without this appointment, the court will decide who raises your children.

Trusts. Your will can create trusts that come into effect on your death. These are commonly used to provide for minor children, protect assets from future claims (such as divorce or bankruptcy of a beneficiary), or manage the inheritance of someone who may not be ready or able to handle a lump sum.

Funeral wishes. While not legally binding, your will can express your preferences regarding burial, cremation, or other arrangements.

Substitution clauses. A properly drafted will should account for the possibility that a beneficiary may die before you. Substitution clauses (also called "survivorship" or "gift over" provisions) ensure your estate plan does not fail if circumstances change.

When Should You Review Your Will?

The Law Society recommends reviewing your will at least every five years, and sooner if any of the following occurs:

• You marry or enter a civil partnership — this automatically revokes any 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 will be treated as if they had predeceased you for the purposes of any gifts or executor appointments, but the remainder of your will still 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 — as thresholds and reliefs evolve, so should your estate plan

Inheritance Tax: The Basics

Inheritance tax (IHT) is charged at 40% on the value of your estate above the nil-rate band. For the 2025/26 tax year, the key thresholds are:

• Nil-rate band (NRB): £325,000 — frozen at this level until at least April 2030
• Residence nil-rate band (RNRB): An additional £175,000, available where your main residence passes to direct descendants (children, stepchildren, grandchildren)
• Combined individual threshold: Up to £500,000
• Combined married couple/civil partner threshold: Up to £1,000,000, because any unused NRB and RNRB can be transferred to the surviving spouse

Anything left to a spouse or civil partner is exempt from IHT, regardless of value. Gifts to registered charities are also exempt, and leaving at least 10% of your net estate to charity can reduce the IHT rate from 40% to 36%.

Note: From April 2027, unused pension funds are expected to become part of your estate for IHT purposes — a significant change that may affect many families' estate plans.

A well-structured will, prepared with professional advice, can make a meaningful difference to the IHT position of your estate. This is one of the areas where a STEP-qualified solicitor can add particular value.

DIY Wills vs Professional Advice

There is no legal requirement to use a solicitor to make a will. A will that you write yourself is perfectly valid, provided it meets the legal requirements set out above.

However, the risks of a poorly drafted will can be severe. Common errors include ambiguous language that leads to disputes, failure to account for the effect of marriage or divorce on an existing will, overlooking the rights of dependants to make claims under the Inheritance (Provision for Family and Dependants) Act 1975, and mistakes in the execution process that render the will partially or wholly invalid.

If your estate is straightforward — for example, everything is to pass to your spouse, then equally to your children — a DIY approach may be workable, though even then it is wise to have a solicitor review the document.

For estates involving any of the following, professional advice is strongly recommended:

• 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 your will is signed and witnessed, it should be stored somewhere safe and accessible. Options include:

• With the solicitor who drafted it (typically at no additional charge)
• With the government's Probate Service, which charges a one-off storage fee (currently £23)
• At home in a fireproof and waterproof container

Wherever you choose to store your will, make sure your executors know where to find it. A will is of no use if it cannot be located after your death.

Next Steps

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

If you would like to discuss making or updating your will, or if you have questions about any of the topics covered in this guide, please get in touch with Aaron Johnson, Solicitor and TEP at Safe Harbour Legal. We offer appointments in person in Bridlington and the surrounding area, as well as remote consultations for clients across England and Wales.

This guide is intended as general legal information and does not constitute legal advice. The law is correct as of March 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.